DESABLENS: 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.
DESABLENS
Largest movements
- Stocks and contracts +€20,138
up €20,138 (+26.7%), from €75,511 to €95,649
- Cash -€18,814
down €18,814 (-70.8%), from €26,563 to €7,748
mainly Stocks and contracts (-€20,138) and Investment in fixed assets (net) (-€19,410)
- Receivables within one year +€4,683
up €4,683 (+11.0%), from €42,399 to €47,083
of which Other amounts receivable: +€5,685
- Tangible fixed assets +€4,267
up €4,267 (+6.1%), from €70,405 to €74,671
of which Furniture and vehicles: +€9,761
- Trade debts +€16,072
up €16,072 (+88.7%), from €18,120 to €34,191
- Reserves +€9,414
up €9,414 (+11.2%), from €84,370 to €93,784
- Debts after one year -€7,704
down €7,704 (-26.8%), from €28,710 to €21,006
- Tax, wage and social debts -€7,415
down €7,415 (-17.9%), from €41,360 to €33,945
of which Remuneration and social security: -€5,613
- Gross operating margin +€7,642
up €7,642 (+3.0%), from €251,483 to €259,125
- Staff costs +€4,218
up €4,218 (+2.0%), from €214,878 to €219,096
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €215,872 | €226,205 | +€10,333 | +4.8% |
| Fixed assets | 21/28 | €71,399 | €75,726 | +€4,327 | +6.1% |
| Tangible fixed assets | 22/27 | €70,405 | €74,671 | +€4,267 | +6.1% |
| Land and buildings | 22 | €22,752 | €22,752 | = | 0.0% |
| Plant, machinery and equipment | 23 | €36,010 | €30,515 | -€5,494 | -15.3% |
| Furniture and vehicles | 24 | €11,643 | €21,404 | +€9,761 | +83.8% |
| Financial fixed assets | 28 | €995 | €1,055 | +€60 | +6.0% |
| Current assets | 29/58 | €144,473 | €150,480 | +€6,007 | +4.2% |
| Stocks and contracts in progress | 3 | €75,511 | €95,649 | +€20,138 | +26.7% |
| Stocks | 30/36 | €75,511 | €95,649 | +€20,138 | +26.7% |
| Amounts receivable within one year | 40/41 | €42,399 | €47,083 | +€4,683 | +11.0% |
| Trade receivables | 40 | €24,401 | €23,399 | -€1,002 | -4.1% |
| Other amounts receivable | 41 | €17,998 | €23,683 | +€5,685 | +31.6% |
| Cash at bank and in hand | 54/58 | €26,563 | €7,748 | -€18,814 | -70.8% |
| Total equity and liabilities | 10/49 | €215,872 | €226,205 | +€10,333 | +4.8% |
| Equity | 10/15 | €115,370 | €124,784 | +€9,414 | +8.2% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €84,370 | €93,784 | +€9,414 | +11.2% |
| Distributable reserves | 133 | €84,370 | €93,784 | +€9,414 | +11.2% |
| Amounts payable | 17/49 | €100,502 | €101,422 | +€919 | +0.9% |
| Amounts payable after more than one year | 17 | €28,710 | €21,006 | -€7,704 | -26.8% |
| Financial debts | 170/4 | €28,710 | €21,006 | -€7,704 | -26.8% |
| Amounts payable within one year | 42/48 | €71,792 | €80,415 | +€8,623 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €12,312 | €12,279 | -€33 | -0.3% |
| Trade debts | 44 | €18,120 | €34,191 | +€16,072 | +88.7% |
| Suppliers | 440/4 | €18,120 | €34,191 | +€16,072 | +88.7% |
| Taxes, remuneration and social security | 45 | €41,360 | €33,945 | -€7,415 | -17.9% |
| Taxes | 450/3 | €16,112 | €14,310 | -€1,803 | -11.2% |
| Remuneration and social security | 454/9 | €25,248 | €19,635 | -€5,613 | -22.2% |
| Remuneration, social security and pensions | 62 | €214,878 | €219,096 | +€4,218 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,375 | €15,083 | +€1,708 | +12.8% |
| Other operating charges | 640/8 | €10,237 | €10,254 | +€17 | +0.2% |
| Gross operating margin | 9900 | €251,483 | €259,125 | +€7,642 | +3.0% |
| Operating profit (loss) | 9901 | €12,993 | €14,691 | +€1,698 | +13.1% |
| Financial income | 75/76B | €236 | €219 | -€17 | -7.1% |
| Recurring financial income | 75 | €236 | €219 | -€17 | -7.1% |
| Financial charges | 65/66B | €1,682 | €1,410 | -€273 | -16.2% |
| Recurring financial charges | 65 | €1,682 | €1,410 | -€273 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €11,547 | €13,500 | +€1,954 | +16.9% |
| Income taxes | 67/77 | €3,830 | €4,086 | +€256 | +6.7% |
| Profit (loss) for the period | 9904 | €7,716 | €9,414 | +€1,698 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,716 | €9,414 | +€1,698 | +22.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.