Desair Consulting: 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.
Desair Consulting
Largest movements
- Cash +€13,746
up €13,746 (+16.7%), from €82,371 to €96,117
mainly Net result for the year (+€25,914) and Depreciation (+€1,856)
- Receivables within one year +€5,341
up €5,341 (+37.0%), from €14,438 to €19,778
of which Trade receivables: +€5,902
- Reserves +€25,900
up €25,900 (+29.7%), from €87,100 to €113,000
- Trade debts -€6,767
down €6,767 (-96.4%), from €7,017 to €250
- Other debts -€1,753
no longer reported in 2025 (was €1,753)
- Tax, wage and social debts +€1,392
up €1,392 (+64.6%), from €2,155 to €3,547
- Gross operating margin +€5,144
up €5,144 (+15.7%), from €32,849 to €37,994
- Taxes +€1,853
up €1,853 (+21.1%), from €8,773 to €10,627
- Financial income +€1,509
up €1,509 (+97.4%), from €1,549 to €3,058
- Other operating charges +€412
up €412 (+91.5%), from €450 to €863
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 | €104,142 | €122,929 | +€18,786 | +18.0% |
| Fixed assets | 21/28 | €6,657 | €6,220 | -€437 | -6.6% |
| Tangible fixed assets | 22/27 | €6,657 | €6,220 | -€437 | -6.6% |
| Land and buildings | 22 | €1,034 | €901 | -€133 | -12.8% |
| Plant, machinery and equipment | 23 | €1,933 | €1,395 | -€538 | -27.8% |
| Furniture and vehicles | 24 | €3,242 | €3,631 | +€389 | +12.0% |
| Other tangible fixed assets | 26 | €447 | €293 | -€155 | -34.6% |
| Current assets | 29/58 | €97,485 | €116,708 | +€19,223 | +19.7% |
| Amounts receivable within one year | 40/41 | €14,438 | €19,778 | +€5,341 | +37.0% |
| Trade receivables | 40 | €9,293 | €15,195 | +€5,902 | +63.5% |
| Other amounts receivable | 41 | €5,145 | €4,583 | -€562 | -10.9% |
| Cash at bank and in hand | 54/58 | €82,371 | €96,117 | +€13,746 | +16.7% |
| Deferred charges and accrued income | 490/1 | €677 | €813 | +€136 | +20.1% |
| Total equity and liabilities | 10/49 | €104,142 | €122,929 | +€18,786 | +18.0% |
| Equity | 10/15 | €93,218 | €119,131 | +€25,914 | +27.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €87,100 | €113,000 | +€25,900 | +29.7% |
| Distributable reserves | 133 | €87,100 | €113,000 | +€25,900 | +29.7% |
| Profit (loss) carried forward | 14 | €118 | €131 | +€14 | +11.8% |
| Amounts payable | 17/49 | €10,925 | €3,797 | -€7,128 | -65.2% |
| Amounts payable within one year | 42/48 | €10,925 | €3,797 | -€7,128 | -65.2% |
| Trade debts | 44 | €7,017 | €250 | -€6,767 | -96.4% |
| Suppliers | 440/4 | €7,017 | €250 | -€6,767 | -96.4% |
| Taxes, remuneration and social security | 45 | €2,155 | €3,547 | +€1,392 | +64.6% |
| Taxes | 450/3 | €2,155 | €3,547 | +€1,392 | +64.6% |
| Other amounts payable | 47/48 | €1,753 | - | -€1,753 | |
| Remuneration, social security and pensions | 62 | €160 | €280 | +€120 | +75.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,657 | €1,856 | +€199 | +12.0% |
| Other operating charges | 640/8 | €450 | €863 | +€412 | +91.5% |
| Gross operating margin | 9900 | €32,849 | €37,994 | +€5,144 | +15.7% |
| Operating profit (loss) | 9901 | €30,582 | €34,995 | +€4,413 | +14.4% |
| Financial income | 75/76B | €1,549 | €3,058 | +€1,509 | +97.4% |
| Recurring financial income | 75 | €1,549 | €3,058 | +€1,509 | +97.4% |
| Financial charges | 65/66B | €1,763 | €1,512 | -€251 | -14.2% |
| Recurring financial charges | 65 | €1,763 | €1,512 | -€251 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €30,368 | €36,540 | +€6,173 | +20.3% |
| Income taxes | 67/77 | €8,773 | €10,627 | +€1,853 | +21.1% |
| Profit (loss) for the period | 9904 | €21,594 | €25,914 | +€4,320 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,594 | €25,914 | +€4,320 | +20.0% |
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 30 October 2026 via checked.be.