DESTRA: 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.
DESTRA
Largest movements
- Cash +€420,948
up €420,948 (+139.1%), from €302,599 to €723,547
mainly Net result for the year (+€247,961) and Investment in fixed assets (net) (+€96,162)
- Tangible fixed assets -€115,027
down €115,027 (-14.3%), from €807,132 to €692,105
- Reserves +€247,961
up €247,961 (+181.4%), from €136,685 to €384,646
of which Tax-exempt reserves: +€224,129
- Provisions +€74,710
new in 2025: €74,710
- Gross operating margin +€263,743
up €263,743 (+211.0%), from €124,993 to €388,736
- Taxes -€7,578
down €7,578 (-37.2%), from €20,381 to €12,803
- Depreciation -€7,522
down €7,522 (-28.5%), from €26,387 to €18,865
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.
Cash bridge derived
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 | €1,110,778 | €1,419,368 | +€308,590 | +27.8% |
| Fixed assets | 21/28 | €807,132 | €692,105 | -€115,027 | -14.3% |
| Tangible fixed assets | 22/27 | €807,132 | €692,105 | -€115,027 | -14.3% |
| Land and buildings | 22 | €807,132 | €692,105 | -€115,027 | -14.3% |
| Current assets | 29/58 | €303,646 | €727,262 | +€423,616 | +139.5% |
| Amounts receivable within one year | 40/41 | €1,047 | €1,284 | +€238 | +22.7% |
| Trade receivables | 40 | €1,047 | €784 | -€262 | -25.1% |
| Other amounts receivable | 41 | - | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €302,599 | €723,547 | +€420,948 | +139.1% |
| Deferred charges and accrued income | 490/1 | - | €2,431 | +€2,431 | |
| Total equity and liabilities | 10/49 | €1,110,778 | €1,419,368 | +€308,590 | +27.8% |
| Equity | 10/15 | €995,636 | €1,243,597 | +€247,961 | +24.9% |
| Contributions | 10/11 | €858,951 | €858,951 | = | 0.0% |
| Capital | 10 | €858,951 | €858,951 | = | 0.0% |
| Issued capital | 100 | €858,951 | €858,951 | = | 0.0% |
| Reserves | 13 | €136,685 | €384,646 | +€247,961 | +181.4% |
| Non-distributable reserves | 130/1 | €37,824 | €39,129 | +€1,304 | +3.4% |
| Legal reserve | 130 | €37,824 | €39,129 | +€1,304 | +3.4% |
| Tax-exempt reserves | 132 | - | €224,129 | +€224,129 | |
| Distributable reserves | 133 | €98,860 | €121,388 | +€22,528 | +22.8% |
| Provisions and deferred taxes | 16 | - | €74,710 | +€74,710 | |
| Deferred taxes | 168 | - | €74,710 | +€74,710 | |
| Amounts payable | 17/49 | €115,142 | €101,061 | -€14,081 | -12.2% |
| Amounts payable after more than one year | 17 | €30,059 | €27,926 | -€2,133 | -7.1% |
| Other amounts payable | 178/9 | €30,059 | €27,926 | -€2,133 | -7.1% |
| Amounts payable within one year | 42/48 | €85,083 | €73,136 | -€11,948 | -14.0% |
| Trade debts | 44 | - | €23 | +€23 | |
| Suppliers | 440/4 | - | €23 | +€23 | |
| Taxes, remuneration and social security | 45 | €32,779 | €23,481 | -€9,298 | -28.4% |
| Taxes | 450/3 | €29,787 | €17,584 | -€12,203 | -41.0% |
| Remuneration and social security | 454/9 | €2,992 | €5,897 | +€2,905 | +97.1% |
| Other amounts payable | 47/48 | €52,304 | €49,632 | -€2,673 | -5.1% |
| Non-recurring operating income | 76A | - | €298,838 | +€298,838 | |
| Remuneration, social security and pensions | 62 | €16,625 | €17,861 | +€1,235 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,387 | €18,865 | -€7,522 | -28.5% |
| Other operating charges | 640/8 | €19,255 | €18,264 | -€991 | -5.1% |
| Gross operating margin | 9900 | €124,993 | €388,736 | +€263,743 | +211.0% |
| Operating profit (loss) | 9901 | €62,726 | €333,746 | +€271,020 | +432.1% |
| Financial income | 75/76B | €0 | €2,002 | +€2,001 | +454802.3% |
| Recurring financial income | 75 | €0 | €2,002 | +€2,001 | +454802.3% |
| Financial charges | 65/66B | €467 | €274 | -€193 | -41.3% |
| Recurring financial charges | 65 | €467 | €274 | -€193 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €62,259 | €335,473 | +€273,214 | +438.8% |
| Transfer to deferred taxes | 680 | - | €74,710 | +€74,710 | |
| Income taxes | 67/77 | €20,381 | €12,803 | -€7,578 | -37.2% |
| Profit (loss) for the period | 9904 | €41,878 | €247,961 | +€206,083 | +492.1% |
| Transfer to tax-exempt reserves | 689 | - | €224,129 | +€224,129 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,878 | €23,832 | -€18,046 | -43.1% |
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 9 October 2026 via checked.be.