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
- Receivables within one year -€10,072
down €10,072 (-12.8%), from €78,786 to €68,714
of which Trade receivables: -€9,768
- Other debts +€28,780
up €28,780 (+245%), from €11,728 to €40,508
- Reserves -€23,325
down €23,325 (-16.1%), from €145,133 to €121,808
of which Distributable reserves: -€23,325
- Current portion of long-term debt -€9,867
down €9,867 (-66.7%), from €14,800 to €4,933
- Debts after one year -€4,933
down €4,933 (-100%), from €4,933 to €0
- Gross operating margin -€9,494
down €9,494 (-26.7%), from €35,562 to €26,068
- Taxes -€3,038
down €3,038 (-27.3%), from €11,109 to €8,071
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 | €224,077 | €215,097 | -€8,979 | -4.0% |
| Fixed assets | 21/28 | €142,500 | €142,500 | = | 0.0% |
| Financial fixed assets | 28 | €142,500 | €142,500 | = | 0.0% |
| Current assets | 29/58 | €81,577 | €72,597 | -€8,979 | -11.0% |
| Amounts receivable within one year | 40/41 | €78,786 | €68,714 | -€10,072 | -12.8% |
| Trade receivables | 40 | €9,768 | €0 | -€9,768 | -100% |
| Other amounts receivable | 41 | €69,018 | €68,714 | -€304 | -0.4% |
| Cash at bank and in hand | 54/58 | €2,791 | €3,883 | +€1,092 | +39.1% |
| Total equity and liabilities | 10/49 | €224,077 | €215,097 | -€8,979 | -4.0% |
| Equity | 10/15 | €183,375 | €160,050 | -€23,325 | -12.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €145,133 | €121,808 | -€23,325 | -16.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €145,133 | €121,808 | -€23,325 | -16.1% |
| Profit (loss) carried forward | 14 | €19,642 | €19,642 | = | 0.0% |
| Amounts payable | 17/49 | €40,702 | €55,048 | +€14,346 | +35.2% |
| Amounts payable after more than one year | 17 | €4,933 | €0 | -€4,933 | -100% |
| Financial debts | 170/4 | €4,933 | €0 | -€4,933 | -100% |
| Amounts payable within one year | 42/48 | €35,606 | €55,048 | +€19,442 | +54.6% |
| Current portion of amounts payable after more than one year | 42 | €14,800 | €4,933 | -€9,867 | -66.7% |
| Trade debts | 44 | €285 | €858 | +€572 | +201% |
| Suppliers | 440/4 | €285 | €858 | +€572 | +201% |
| Taxes, remuneration and social security | 45 | €8,792 | €8,749 | -€43 | -0.5% |
| Taxes | 450/3 | €8,792 | €8,749 | -€43 | -0.5% |
| Other amounts payable | 47/48 | €11,728 | €40,508 | +€28,780 | +245% |
| Accrued charges and deferred income | 492/3 | €163 | €0 | -€163 | -100% |
| Other operating charges | 640/8 | €835 | €808 | -€26 | -3.2% |
| Gross operating margin | 9900 | €35,562 | €26,068 | -€9,494 | -26.7% |
| Operating profit (loss) | 9901 | €34,727 | €25,260 | -€9,467 | -27.3% |
| Financial income | 75/76B | €156 | €0 | -€156 | -100% |
| Recurring financial income | 75 | €156 | €0 | -€156 | -100% |
| Financial charges | 65/66B | €837 | €514 | -€323 | -38.6% |
| Recurring financial charges | 65 | €837 | €514 | -€323 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | €34,046 | €24,746 | -€9,300 | -27.3% |
| Income taxes | 67/77 | €11,109 | €8,071 | -€3,038 | -27.3% |
| Profit (loss) for the period | 9904 | €22,937 | €16,675 | -€6,262 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,937 | €16,675 | -€6,262 | -27.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.