DESA IT: 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 IT
Largest movements
- Cash -€26,788
down €26,788 (-91.6%), from €29,242 to €2,454
mainly Contributions, distributions and other (-€20,869) and Receivables within one year (-€20,590)
- Receivables within one year +€20,590
up €20,590 (+273%), from €7,553 to €28,143
of which Trade receivables: +€15,446
- Tangible fixed assets -€4,569
down €4,569 (-39.3%), from €11,621 to €7,052
of which Plant, machinery and equipment: -€2,902
- Other debts -€7,675
down €7,675 (-19.5%), from €39,428 to €31,752
- Tax, wage and social debts -€3,649
down €3,649 (-51.9%), from €7,025 to €3,376
- Gross operating margin -€24,830
down €24,830 (-42.2%), from €58,784 to €33,953
- Taxes -€6,654
down €6,654 (-47.5%), from €14,010 to €7,356
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 | €49,657 | €38,963 | -€10,694 | -21.5% |
| Fixed assets | 21/28 | €11,621 | €7,052 | -€4,569 | -39.3% |
| Tangible fixed assets | 22/27 | €11,621 | €7,052 | -€4,569 | -39.3% |
| Plant, machinery and equipment | 23 | €5,693 | €2,791 | -€2,902 | -51.0% |
| Furniture and vehicles | 24 | €2,508 | €1,813 | -€695 | -27.7% |
| Other tangible fixed assets | 26 | €3,420 | €2,447 | -€973 | -28.4% |
| Current assets | 29/58 | €38,036 | €31,911 | -€6,124 | -16.1% |
| Amounts receivable within one year | 40/41 | €7,553 | €28,143 | +€20,590 | +273% |
| Trade receivables | 40 | €7,553 | €22,999 | +€15,446 | +204% |
| Other amounts receivable | 41 | - | €5,144 | +€5,144 | |
| Cash at bank and in hand | 54/58 | €29,242 | €2,454 | -€26,788 | -91.6% |
| Deferred charges and accrued income | 490/1 | €1,240 | €1,314 | +€74 | +5.9% |
| Total equity and liabilities | 10/49 | €49,657 | €38,963 | -€10,694 | -21.5% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,657 | €36,963 | -€10,694 | -22.4% |
| Amounts payable within one year | 42/48 | €47,657 | €36,723 | -€10,934 | -22.9% |
| Trade debts | 44 | €1,203 | €1,594 | +€391 | +32.5% |
| Suppliers | 440/4 | €1,203 | €1,594 | +€391 | +32.5% |
| Taxes, remuneration and social security | 45 | €7,025 | €3,376 | -€3,649 | -51.9% |
| Taxes | 450/3 | €7,025 | €3,376 | -€3,649 | -51.9% |
| Other amounts payable | 47/48 | €39,428 | €31,752 | -€7,675 | -19.5% |
| Accrued charges and deferred income | 492/3 | - | €240 | +€240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,063 | €4,569 | +€507 | +12.5% |
| Other operating charges | 640/8 | €856 | €876 | +€20 | +2.3% |
| Gross operating margin | 9900 | €58,784 | €33,953 | -€24,830 | -42.2% |
| Operating profit (loss) | 9901 | €53,865 | €28,508 | -€25,357 | -47.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €429 | €283 | -€146 | -34.1% |
| Recurring financial charges | 65 | €429 | €283 | -€146 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | €53,436 | €28,225 | -€25,210 | -47.2% |
| Income taxes | 67/77 | €14,010 | €7,356 | -€6,654 | -47.5% |
| Profit (loss) for the period | 9904 | €39,426 | €20,869 | -€18,556 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,426 | €20,869 | -€18,556 | -47.1% |
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 26 October 2026 via checked.be.