DESAEVER NILS: 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.
DESAEVER NILS
Largest movements
- Cash +€10,107
up €10,107 (+61.1%), from €16,543 to €26,650
mainly Net result for the year (+€35,237) and Tax, wage and social debts (+€11,790)
- Receivables within one year +€7,348
up €7,348 (+20.2%), from €36,360 to €43,708
of which Trade receivables: +€4,781
- Reserves +€23,173
up €23,173 (+49.2%), from €47,141 to €70,313
- Tax, wage and social debts +€11,790
up €11,790 (+646%), from €1,825 to €13,615
- Other debts -€9,658
down €9,658 (-97.0%), from €9,958 to €300
- Trade debts -€8,245
down €8,245 (-87.8%), from €9,386 to €1,141
- Gross operating margin +€17,909
up €17,909 (+54.0%), from €33,155 to €51,064
- Taxes +€7,120
up €7,120 (+151%), from €4,716 to €11,835
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 | €70,310 | €87,370 | +€17,060 | +24.3% |
| Fixed assets | 21/28 | €17,125 | €16,702 | -€424 | -2.5% |
| Intangible fixed assets | 21 | €1,096 | €401 | -€695 | -63.4% |
| Tangible fixed assets | 22/27 | €16,030 | €16,301 | +€271 | +1.7% |
| Land and buildings | 22 | - | €996 | +€996 | |
| Furniture and vehicles | 24 | €16,030 | €15,304 | -€725 | -4.5% |
| Current assets | 29/58 | €53,184 | €70,668 | +€17,484 | +32.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €36,360 | €43,708 | +€7,348 | +20.2% |
| Trade receivables | 40 | €6,343 | €11,123 | +€4,781 | +75.4% |
| Other amounts receivable | 41 | €30,018 | €32,585 | +€2,567 | +8.6% |
| Cash at bank and in hand | 54/58 | €16,543 | €26,650 | +€10,107 | +61.1% |
| Deferred charges and accrued income | 490/1 | €281 | €310 | +€29 | +10.3% |
| Total equity and liabilities | 10/49 | €70,310 | €87,370 | +€17,060 | +24.3% |
| Equity | 10/15 | €49,141 | €72,313 | +€23,173 | +47.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €47,141 | €70,313 | +€23,173 | +49.2% |
| Distributable reserves | 133 | €47,141 | €70,313 | +€23,173 | +49.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,169 | €15,056 | -€6,113 | -28.9% |
| Amounts payable within one year | 42/48 | €21,169 | €15,056 | -€6,113 | -28.9% |
| Trade debts | 44 | €9,386 | €1,141 | -€8,245 | -87.8% |
| Suppliers | 440/4 | €9,386 | €1,141 | -€8,245 | -87.8% |
| Taxes, remuneration and social security | 45 | €1,825 | €13,615 | +€11,790 | +646% |
| Taxes | 450/3 | €1,825 | €13,615 | +€11,790 | +646% |
| Other amounts payable | 47/48 | €9,958 | €300 | -€9,658 | -97.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,118 | €3,167 | +€49 | +1.6% |
| Other operating charges | 640/8 | €925 | €837 | -€88 | -9.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €33,155 | €51,064 | +€17,909 | +54.0% |
| Operating profit (loss) | 9901 | €29,111 | €47,060 | +€17,948 | +61.7% |
| Financial income | 75/76B | €7 | €98 | +€91 | +1,381% |
| Recurring financial income | 75 | €7 | €98 | +€91 | +1,381% |
| Financial charges | 65/66B | €48 | €84 | +€36 | +75.9% |
| Recurring financial charges | 65 | €48 | €84 | +€36 | +75.9% |
| Profit (loss) for the period before taxes | 9903 | €29,070 | €47,073 | +€18,003 | +61.9% |
| Income taxes | 67/77 | €4,716 | €11,835 | +€7,120 | +151% |
| Profit (loss) for the period | 9904 | €24,354 | €35,237 | +€10,883 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,354 | €35,237 | +€10,883 | +44.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.