DESTINOLA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DESTINOLA
Largest movements
- Cash -€222,235
down €222,235 (-58.9%), from €377,248 to €155,012
mainly Accrued charges and deferred income (-€237,737) and Stocks and contracts (-€161,948)
- Stocks and contracts +€161,948
up €161,948 (+150%), from €108,138 to €270,086
- Receivables within one year -€67,751
down €67,751 (-3.8%), from €1.8m to €1.7m
of which Other amounts receivable: -€64,065
- Tangible fixed assets +€33,467
new in 2025: €33,467
of which Other tangible fixed assets: +€28,793
- Other debts +€288,044
up €288,044 (+274%), from €105,000 to €393,044
- Accrued charges and deferred income -€237,737
down €237,737 (-94.3%), from €251,993 to €14,256
- Trade debts -€102,814
down €102,814 (-5.9%), from €1.7m to €1.6m
- Profit (loss) carried forward -€40,257
down €40,257 (-26.3%), from €152,850 to €112,593
- Turnover +€18.3m
new in 2025: €18.3m
- Purchases and services +€18.2m
new in 2025: €18.2m
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,269,009 | €2,176,245 | -€92,764 | -4.1% |
| Fixed assets | 21/28 | - | €34,712 | +€34,712 | |
| Tangible fixed assets | 22/27 | - | €33,467 | +€33,467 | |
| Plant, machinery and equipment | 23 | - | €1,351 | +€1,351 | |
| Furniture and vehicles | 24 | - | €3,322 | +€3,322 | |
| Other tangible fixed assets | 26 | - | €28,793 | +€28,793 | |
| Financial fixed assets | 28 | - | €1,245 | +€1,245 | |
| Current assets | 29/58 | €2,269,009 | €2,141,533 | -€127,476 | -5.6% |
| Stocks and contracts in progress | 3 | €108,138 | €270,086 | +€161,948 | +150% |
| Stocks | 30/36 | €108,138 | €270,086 | +€161,948 | +150% |
| Amounts receivable within one year | 40/41 | €1,783,623 | €1,715,872 | -€67,751 | -3.8% |
| Trade receivables | 40 | €1,546,987 | €1,543,301 | -€3,686 | -0.2% |
| Other amounts receivable | 41 | €236,636 | €172,572 | -€64,065 | -27.1% |
| Cash at bank and in hand | 54/58 | €377,248 | €155,012 | -€222,235 | -58.9% |
| Deferred charges and accrued income | 490/1 | - | €562 | +€562 | |
| Total equity and liabilities | 10/49 | €2,269,009 | €2,176,245 | -€92,764 | -4.1% |
| Equity | 10/15 | €166,705 | €126,448 | -€40,257 | -24.1% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100% |
| Distributable reserves | 133 | - | €1,855 | +€1,855 | |
| Profit (loss) carried forward | 14 | €152,850 | €112,593 | -€40,257 | -26.3% |
| Amounts payable | 17/49 | €2,102,305 | €2,049,798 | -€52,507 | -2.5% |
| Amounts payable within one year | 42/48 | €1,850,312 | €2,035,542 | +€185,230 | +10.0% |
| Trade debts | 44 | €1,745,312 | €1,642,498 | -€102,814 | -5.9% |
| Suppliers | 440/4 | €1,745,312 | €1,642,498 | -€102,814 | -5.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €105,000 | €393,044 | +€288,044 | +274% |
| Accrued charges and deferred income | 492/3 | €251,993 | €14,256 | -€237,737 | -94.3% |
| Turnover | 70 | - | €18,286,769 | +€18.3m | |
| Non-recurring operating income | 76A | - | €11,170 | +€11,170 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €18,226,953 | +€18.2m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,107 | +€3,107 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €85,000 | +€85,000 | |
| Other operating charges | 640/8 | €1,246 | €2,107 | +€862 | +69.2% |
| Non-recurring operating charges | 66A | - | €4,075 | +€4,075 | |
| Gross operating margin | 9900 | €68,375 | €70,986 | +€2,611 | +3.8% |
| Operating profit (loss) | 9901 | €67,129 | -€23,303 | -€90,432 | |
| Financial income | 75/76B | €18 | €148 | +€130 | +739% |
| Recurring financial income | 75 | €18 | €148 | +€130 | +739% |
| Financial charges | 65/66B | €42,518 | €15,945 | -€26,573 | -62.5% |
| Recurring financial charges | 65 | €42,518 | €15,945 | -€26,573 | -62.5% |
| Profit (loss) for the period before taxes | 9903 | €24,630 | -€39,100 | -€63,729 | |
| Income taxes | 67/77 | €5,000 | €1,157 | -€3,843 | -76.9% |
| Profit (loss) for the period | 9904 | €19,630 | -€40,257 | -€59,887 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,630 | -€40,257 | -€59,887 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.