DESA INTERNATIONAL: 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.
DESA INTERNATIONAL
Largest movements
- Tangible fixed assets -€26,630
down €26,630 (-4.6%), from €584,461 to €557,831
of which Land and buildings: -€26,630
- Cash -€23,437
down €23,437 (-58.3%), from €40,208 to €16,771
mainly Debts after one year (-€35,463) and Tax, wage and social debts (-€15,429)
- Debts after one year -€35,463
down €35,463 (-100%), from €35,463 to €0
- Tax, wage and social debts -€15,429
down €15,429 (-99.3%), from €15,539 to €110
- Gross operating margin -€2,613
down €2,613 (-5.0%), from €51,983 to €49,370
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.
Derived cash bridge
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 | €628,191 | €581,588 | -€46,603 | -7.4% |
| Fixed assets | 21/28 | €585,586 | €558,956 | -€26,630 | -4.5% |
| Tangible fixed assets | 22/27 | €584,461 | €557,831 | -€26,630 | -4.6% |
| Land and buildings | 22 | €584,461 | €557,831 | -€26,630 | -4.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €1,125 | €1,125 | = | 0.0% |
| Current assets | 29/58 | €42,605 | €22,632 | -€19,973 | -46.9% |
| Amounts receivable within one year | 40/41 | - | €2,903 | +€2,903 | |
| Other amounts receivable | 41 | - | €2,903 | +€2,903 | |
| Cash at bank and in hand | 54/58 | €40,208 | €16,771 | -€23,437 | -58.3% |
| Deferred charges and accrued income | 490/1 | €2,397 | €2,958 | +€561 | +23.4% |
| Total equity and liabilities | 10/49 | €628,191 | €581,588 | -€46,603 | -7.4% |
| Equity | 10/15 | €571,725 | €576,072 | +€4,348 | +0.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €371,725 | €376,072 | +€4,348 | +1.2% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €351,725 | €356,072 | +€4,348 | +1.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €56,466 | €5,516 | -€50,950 | -90.2% |
| Amounts payable after more than one year | 17 | €35,463 | €0 | -€35,463 | -100% |
| Other amounts payable | 178/9 | €35,463 | €0 | -€35,463 | -100% |
| Amounts payable within one year | 42/48 | €19,578 | €4,046 | -€15,532 | -79.3% |
| Trade debts | 44 | €4,040 | €3,936 | -€104 | -2.6% |
| Suppliers | 440/4 | €4,040 | €3,936 | -€104 | -2.6% |
| Taxes, remuneration and social security | 45 | €15,539 | €110 | -€15,429 | -99.3% |
| Taxes | 450/3 | €15,539 | €110 | -€15,429 | -99.3% |
| Accrued charges and deferred income | 492/3 | €1,425 | €1,470 | +€45 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,274 | €38,264 | -€9 | 0.0% |
| Other operating charges | 640/8 | €6,301 | €6,496 | +€195 | +3.1% |
| Gross operating margin | 9900 | €51,983 | €49,370 | -€2,613 | -5.0% |
| Operating profit (loss) | 9901 | €7,408 | €4,610 | -€2,798 | -37.8% |
| Financial income | 75/76B | €10 | €79 | +€69 | +686% |
| Recurring financial income | 75 | €10 | €79 | +€69 | +686% |
| Financial charges | 65/66B | €422 | €341 | -€80 | -19.0% |
| Recurring financial charges | 65 | €422 | €341 | -€80 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €6,997 | €4,348 | -€2,649 | -37.9% |
| Profit (loss) for the period | 9904 | €6,997 | €4,348 | -€2,649 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,997 | €4,348 | -€2,649 | -37.9% |
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 27 October 2026 via checked.be.