DESTUDIO: what changed
Two fiscal 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.
DESTUDIO
Largest movements
- Cash +€24,348
up €24,348 (+136.4%), from €17,854 to €42,203
mainly Net result for the year (+€39,134) and Depreciation (+€2,477)
- Receivables within one year +€2,189
up €2,189 (+281.1%), from €779 to €2,968
of which Other amounts receivable: +€1,974
- Profit (loss) carried forward +€39,134
up €39,134 (+57.2%), from -€68,450 to -€29,316
- Other debts -€12,132
down €12,132 (-25.1%), from €48,368 to €36,237
- Trade debts -€589
down €589 (-39.1%), from €1,508 to €919
- Gross operating margin +€18,863
up €18,863 (+70.2%), from €26,877 to €45,740
- Taxes +€803
up €803 (+35.5%), from €2,259 to €3,062
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 | €26,389 | €52,951 | +€26,563 | +100.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €6,781 | €6,369 | -€411 | -6.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €6,781 | €6,369 | -€411 | -6.1% |
| Plant, machinery and equipment | 23 | €6,781 | €6,369 | -€411 | -6.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €19,608 | €46,582 | +€26,974 | +137.6% |
| Amounts receivable within one year | 40/41 | €779 | €2,968 | +€2,189 | +281.1% |
| Trade receivables | 40 | €693 | €908 | +€215 | +31.0% |
| Other amounts receivable | 41 | €86 | €2,060 | +€1,974 | +2298.4% |
| Cash at bank and in hand | 54/58 | €17,854 | €42,203 | +€24,348 | +136.4% |
| Deferred charges and accrued income | 490/1 | €975 | €1,412 | +€437 | +44.8% |
| Total equity and liabilities | 10/49 | €26,389 | €52,951 | +€26,563 | +100.7% |
| Equity | 10/15 | -€27,139 | €11,995 | +€39,134 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,711 | €22,711 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €22,711 | €22,711 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,450 | -€29,316 | +€39,134 | +57.2% |
| Amounts payable | 17/49 | €53,528 | €40,956 | -€12,572 | -23.5% |
| Amounts payable within one year | 42/48 | €53,528 | €40,956 | -€12,572 | -23.5% |
| Trade debts | 44 | €1,508 | €919 | -€589 | -39.1% |
| Suppliers | 440/4 | €1,508 | €919 | -€589 | -39.1% |
| Taxes, remuneration and social security | 45 | €3,651 | €3,800 | +€149 | +4.1% |
| Taxes | 450/3 | €3,651 | €3,800 | +€149 | +4.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €48,368 | €36,237 | -€12,132 | -25.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,666 | €2,477 | -€188 | -7.1% |
| Other operating charges | 640/8 | €969 | €1,180 | +€211 | +21.8% |
| Gross operating margin | 9900 | €26,877 | €45,740 | +€18,863 | +70.2% |
| Operating profit (loss) | 9901 | €23,243 | €42,083 | +€18,840 | +81.1% |
| Financial income | 75/76B | €6 | €255 | +€249 | +4359.4% |
| Recurring financial income | 75 | €6 | €255 | +€249 | +4359.4% |
| Financial charges | 65/66B | €138 | €141 | +€3 | +2.3% |
| Recurring financial charges | 65 | €138 | €141 | +€3 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €23,110 | €42,197 | +€19,087 | +82.6% |
| Income taxes | 67/77 | €2,259 | €3,062 | +€803 | +35.5% |
| Profit (loss) for the period | 9904 | €20,851 | €39,134 | +€18,284 | +87.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,851 | €39,134 | +€18,284 | +87.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.