Accountancy Desender: 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.
Accountancy Desender
Largest movements
- Tangible fixed assets -€12,242
down €12,242 (-36.1%), from €33,874 to €21,632
of which Leasing and similar rights: -€15,022
- Receivables within one year +€7,207
up €7,207 (+5.0%), from €144,158 to €151,365
of which Other amounts receivable: +€9,343
- Cash +€4,597
up €4,597 (+462%), from €995 to €5,592
- Accrued charges and deferred income -€52,086
no longer reported in 2025 (was €52,086)
- Reserves +€41,653
up €41,653 (+255%), from €16,310 to €57,963
of which Distributable reserves: +€43,513
- Trade debts +€16,367
up €16,367 (+35.6%), from €45,913 to €62,280
- Debts after one year -€13,821
down €13,821 (-54.1%), from €25,563 to €11,742
- Short-term financial debts +€9,030
new in 2025: €9,030
- Gross operating margin +€57,605
up €57,605 (+212%), from €27,191 to €84,796
- Taxes +€15,428
up €15,428 (+476%), from €3,241 to €18,669
- Depreciation +€4,385
up €4,385 (+38.0%), from €11,543 to €15,928
- Financial charges -€2,260
down €2,260 (-36.7%), from €6,163 to €3,903
- Other operating charges +€996
up €996 (+47.8%), from €2,085 to €3,081
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,027 | €180,146 | +€1,119 | +0.6% |
| Fixed assets | 21/28 | €33,874 | €21,632 | -€12,242 | -36.1% |
| Tangible fixed assets | 22/27 | €33,874 | €21,632 | -€12,242 | -36.1% |
| Furniture and vehicles | 24 | - | €2,780 | +€2,780 | |
| Leasing and similar rights | 25 | €33,874 | €18,852 | -€15,022 | -44.3% |
| Current assets | 29/58 | €145,153 | €158,514 | +€13,361 | +9.2% |
| Amounts receivable within one year | 40/41 | €144,158 | €151,365 | +€7,207 | +5.0% |
| Trade receivables | 40 | €123,560 | €121,424 | -€2,136 | -1.7% |
| Other amounts receivable | 41 | €20,598 | €29,941 | +€9,343 | +45.4% |
| Cash at bank and in hand | 54/58 | €995 | €5,592 | +€4,597 | +462% |
| Deferred charges and accrued income | 490/1 | - | €1,557 | +€1,557 | |
| Total equity and liabilities | 10/49 | €179,027 | €180,146 | +€1,119 | +0.6% |
| Equity | 10/15 | €35,065 | €76,563 | +€41,498 | +118% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,310 | €57,963 | +€41,653 | +255% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €14,450 | €57,963 | +€43,513 | +301% |
| Profit (loss) carried forward | 14 | €155 | - | -€155 | |
| Amounts payable | 17/49 | €143,962 | €103,583 | -€40,379 | -28.0% |
| Amounts payable after more than one year | 17 | €25,563 | €11,742 | -€13,821 | -54.1% |
| Financial debts | 170/4 | €25,563 | €11,742 | -€13,821 | -54.1% |
| Amounts payable within one year | 42/48 | €66,313 | €91,841 | +€25,528 | +38.5% |
| Current portion of amounts payable after more than one year | 42 | €12,837 | €7,681 | -€5,156 | -40.2% |
| Financial debts | 43 | - | €9,030 | +€9,030 | |
| Credit institutions | 430/8 | - | €9,030 | +€9,030 | |
| Trade debts | 44 | €45,913 | €62,280 | +€16,367 | +35.6% |
| Suppliers | 440/4 | €45,913 | €62,280 | +€16,367 | +35.6% |
| Taxes, remuneration and social security | 45 | €6,397 | €12,398 | +€6,001 | +93.8% |
| Taxes | 450/3 | €6,397 | €12,398 | +€6,001 | +93.8% |
| Other amounts payable | 47/48 | €1,166 | €452 | -€714 | -61.2% |
| Accrued charges and deferred income | 492/3 | €52,086 | - | -€52,086 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,543 | €15,928 | +€4,385 | +38.0% |
| Other operating charges | 640/8 | €2,085 | €3,081 | +€996 | +47.8% |
| Gross operating margin | 9900 | €27,191 | €84,796 | +€57,605 | +212% |
| Operating profit (loss) | 9901 | €13,563 | €65,787 | +€52,224 | +385% |
| Financial income | 75/76B | €1 | €1 | = | 0.0% |
| Recurring financial income | 75 | €1 | €1 | = | 0.0% |
| Financial charges | 65/66B | €6,163 | €3,903 | -€2,260 | -36.7% |
| Recurring financial charges | 65 | €6,163 | €3,903 | -€2,260 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €7,401 | €61,885 | +€54,484 | +736% |
| Income taxes | 67/77 | €3,241 | €18,669 | +€15,428 | +476% |
| Profit (loss) for the period | 9904 | €4,160 | €43,216 | +€39,056 | +939% |
| Profit (loss) for the period to be appropriated | 9905 | €4,160 | €43,216 | +€39,056 | +939% |
Source: filed annual accounts (NBB), financial years ended 30 November 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.