DeS-Ko: 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.
DeS-Ko
Largest movements
- Receivables within one year -€7,982
down €7,982 (-42.9%), from €18,608 to €10,626
of which Trade receivables: -€7,258
- Stocks and contracts -€2,900
no longer reported in 2025 (was €2,900)
- Tangible fixed assets -€2,517
down €2,517 (-41.0%), from €6,142 to €3,625
- Accrued charges and deferred income -€5,912
down €5,912 (-46.2%), from €12,804 to €6,892
- Tax, wage and social debts -€4,225
down €4,225 (-61.3%), from €6,895 to €2,670
of which Remuneration and social security: -€3,672
- Profit (loss) carried forward -€1,768
new in 2025: -€1,768
- Reserves -€1,655
no longer reported in 2025 (was €1,655)
- Trade debts +€981
up €981 (+10.3%), from €9,535 to €10,515
- Gross operating margin -€10,907
down €10,907 (-97.8%), from €11,149 to €242
- Other operating charges -€5,939
down €5,939 (-84.6%), from €7,021 to €1,082
- Taxes -€656
down €656 (-98.7%), from €664 to €8
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 | €50,761 | €37,349 | -€13,412 | -26.4% |
| Fixed assets | 21/28 | €6,142 | €3,625 | -€2,517 | -41.0% |
| Tangible fixed assets | 22/27 | €6,142 | €3,625 | -€2,517 | -41.0% |
| Plant, machinery and equipment | 23 | €6,142 | €3,625 | -€2,517 | -41.0% |
| Current assets | 29/58 | €44,619 | €33,724 | -€10,895 | -24.4% |
| Stocks and contracts in progress | 3 | €2,900 | - | -€2,900 | |
| Contracts in progress | 37 | €2,900 | - | -€2,900 | |
| Amounts receivable within one year | 40/41 | €18,608 | €10,626 | -€7,982 | -42.9% |
| Trade receivables | 40 | €15,711 | €8,453 | -€7,258 | -46.2% |
| Other amounts receivable | 41 | €2,898 | €2,173 | -€724 | -25.0% |
| Cash at bank and in hand | 54/58 | €20,464 | €20,941 | +€478 | +2.3% |
| Deferred charges and accrued income | 490/1 | €2,647 | €2,156 | -€490 | -18.5% |
| Total equity and liabilities | 10/49 | €50,761 | €37,349 | -€13,412 | -26.4% |
| Equity | 10/15 | €5,155 | €1,732 | -€3,423 | -66.4% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €1,655 | - | -€1,655 | |
| Distributable reserves | 133 | €1,655 | - | -€1,655 | |
| Profit (loss) carried forward | 14 | - | -€1,768 | -€1,768 | |
| Amounts payable | 17/49 | €45,606 | €35,618 | -€9,988 | -21.9% |
| Amounts payable within one year | 42/48 | €32,802 | €28,726 | -€4,076 | -12.4% |
| Trade debts | 44 | €9,535 | €10,515 | +€981 | +10.3% |
| Suppliers | 440/4 | €9,535 | €10,515 | +€981 | +10.3% |
| Taxes, remuneration and social security | 45 | €6,895 | €2,670 | -€4,225 | -61.3% |
| Taxes | 450/3 | €2,084 | €1,530 | -€554 | -26.6% |
| Remuneration and social security | 454/9 | €4,811 | €1,139 | -€3,672 | -76.3% |
| Other amounts payable | 47/48 | €16,372 | €15,541 | -€832 | -5.1% |
| Accrued charges and deferred income | 492/3 | €12,804 | €6,892 | -€5,912 | -46.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,517 | €2,517 | = | 0.0% |
| Other operating charges | 640/8 | €7,021 | €1,082 | -€5,939 | -84.6% |
| Gross operating margin | 9900 | €11,149 | €242 | -€10,907 | -97.8% |
| Operating profit (loss) | 9901 | €1,612 | -€3,357 | -€4,968 | |
| Financial income | 75/76B | €68 | €0 | -€68 | -100.0% |
| Recurring financial income | 75 | €68 | €0 | -€68 | -100.0% |
| Financial charges | 65/66B | €65 | €59 | -€6 | -9.6% |
| Recurring financial charges | 65 | €65 | €59 | -€6 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €1,615 | -€3,415 | -€5,030 | |
| Income taxes | 67/77 | €664 | €8 | -€656 | -98.7% |
| Profit (loss) for the period | 9904 | €951 | -€3,423 | -€4,375 | |
| Profit (loss) for the period to be appropriated | 9905 | €951 | -€3,423 | -€4,375 |
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 12 October 2026 via checked.be.