DESTY: 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.
DESTY
Largest movements
- Current investments +€20,587
up €20,587 (+11.5%), from €179,567 to €200,154
- Cash +€6,465
up €6,465 (+95.0%), from €6,808 to €13,273
mainly Net result for the year (+€19,724) and Tax, wage and social debts (+€5,131)
- Reserves +€19,724
up €19,724 (+16.2%), from €122,028 to €141,752
of which Distributable reserves: +€19,724
- Tax, wage and social debts +€5,131
up €5,131 (+102.7%), from €4,995 to €10,127
- Gross operating margin +€22,610
up €22,610 (+139.5%), from €16,210 to €38,820
- Taxes +€8,463
up €8,463 (+605.4%), from €1,398 to €9,861
- Other operating charges -€2,653
down €2,653 (-27.5%), from €9,654 to €7,001
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 | €279,361 | €300,944 | +€21,584 | +7.7% |
| Fixed assets | 21/28 | €88,070 | €85,426 | -€2,644 | -3.0% |
| Tangible fixed assets | 22/27 | €88,070 | €85,426 | -€2,644 | -3.0% |
| Land and buildings | 22 | €88,070 | €85,426 | -€2,644 | -3.0% |
| Current assets | 29/58 | €191,290 | €215,518 | +€24,228 | +12.7% |
| Amounts receivable within one year | 40/41 | €4,916 | €2,091 | -€2,825 | -57.5% |
| Trade receivables | 40 | €4,577 | €1,626 | -€2,951 | -64.5% |
| Other amounts receivable | 41 | €339 | €465 | +€126 | +37.1% |
| Current investments | 50/53 | €179,567 | €200,154 | +€20,587 | +11.5% |
| Cash at bank and in hand | 54/58 | €6,808 | €13,273 | +€6,465 | +95.0% |
| Total equity and liabilities | 10/49 | €279,361 | €300,944 | +€21,584 | +7.7% |
| Equity | 10/15 | €268,584 | €288,308 | +€19,724 | +7.3% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €122,028 | €141,752 | +€19,724 | +16.2% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €109,528 | €129,252 | +€19,724 | +18.0% |
| Profit (loss) carried forward | 14 | €21,556 | €21,556 | = | 0.0% |
| Amounts payable | 17/49 | €10,777 | €12,636 | +€1,859 | +17.3% |
| Amounts payable within one year | 42/48 | €8,380 | €10,798 | +€2,418 | +28.9% |
| Current portion of amounts payable after more than one year | 42 | €124 | €124 | = | 0.0% |
| Trade debts | 44 | €3,137 | €423 | -€2,713 | -86.5% |
| Suppliers | 440/4 | €3,137 | €423 | -€2,713 | -86.5% |
| Advances received on contracts in progress | 46 | €124 | €124 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,995 | €10,127 | +€5,131 | +102.7% |
| Taxes | 450/3 | €4,995 | €10,127 | +€5,131 | +102.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,397 | €1,838 | -€559 | -23.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,485 | €2,644 | +€159 | +6.4% |
| Other operating charges | 640/8 | €9,654 | €7,001 | -€2,653 | -27.5% |
| Gross operating margin | 9900 | €16,210 | €38,820 | +€22,610 | +139.5% |
| Operating profit (loss) | 9901 | €4,071 | €29,175 | +€25,104 | +616.6% |
| Financial income | 75/76B | €636 | €866 | +€230 | +36.2% |
| Recurring financial income | 75 | €636 | €866 | +€230 | +36.2% |
| Financial charges | 65/66B | €346 | €455 | +€109 | +31.6% |
| Recurring financial charges | 65 | €346 | €455 | +€109 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | €4,361 | €29,586 | +€25,225 | +578.5% |
| Income taxes | 67/77 | €1,398 | €9,861 | +€8,463 | +605.4% |
| Profit (loss) for the period | 9904 | €2,963 | €19,724 | +€16,761 | +565.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,963 | €19,724 | +€16,761 | +565.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.