DES233: 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.
DES233
Largest movements
- Receivables within one year -€1,000
down €1,000 (-72.3%), from €1,384 to €384
- Cash -€747
down €747 (-93.3%), from €801 to €53
mainly Net result for the year (-€1,747)
- Profit (loss) carried forward -€1,747
down €1,747, from €138 to -€1,609
- Gross operating margin -€33,027
down €33,027, from €31,925 to -€1,102
- Financial charges -€4,421
down €4,421 (-94.7%), from €4,666 to €245
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 | €2,184 | €437 | -€1,747 | -80.0% |
| Current assets | 29/58 | €2,184 | €437 | -€1,747 | -80.0% |
| Amounts receivable within one year | 40/41 | €1,384 | €384 | -€1,000 | -72.3% |
| Other amounts receivable | 41 | €1,384 | €384 | -€1,000 | -72.3% |
| Cash at bank and in hand | 54/58 | €801 | €53 | -€747 | -93.3% |
| Total equity and liabilities | 10/49 | €2,184 | €437 | -€1,747 | -80.0% |
| Equity | 10/15 | €2,138 | €391 | -€1,747 | -81.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138 | -€1,609 | -€1,747 | |
| Amounts payable | 17/49 | €46 | €46 | = | 0.0% |
| Amounts payable within one year | 42/48 | €46 | €46 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €46 | €46 | = | 0.0% |
| Taxes | 450/3 | €46 | €46 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €31,925 | -€1,102 | -€33,027 | |
| Operating profit (loss) | 9901 | €31,538 | -€1,502 | -€33,040 | |
| Financial charges | 65/66B | €4,666 | €245 | -€4,421 | -94.7% |
| Recurring financial charges | 65 | €4,666 | €245 | -€4,421 | -94.7% |
| Profit (loss) for the period before taxes | 9903 | €26,871 | -€1,747 | -€28,619 | |
| Income taxes | 67/77 | €46 | - | -€46 | |
| Profit (loss) for the period | 9904 | €26,825 | -€1,747 | -€28,573 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,825 | -€1,747 | -€28,573 |
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 29 September 2026 via checked.be.