Desano: 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.
Desano
Largest movements
- Receivables within one year -€214,390
down €214,390 (-51.6%), from €415,413 to €201,023
of which Trade receivables: -€184,951
- Cash +€102,716
up €102,716 (+212%), from €48,400 to €151,115
mainly Receivables within one year (+€214,390) and Accrued charges and deferred income (+€108,406)
- Stocks and contracts -€32,101
down €32,101 (-15.1%), from €212,036 to €179,935
- Receivables after one year +€14,000
new in 2025: €14,000
- Trade debts -€145,683
down €145,683 (-41.9%), from €347,644 to €201,961
- Accrued charges and deferred income +€108,406
up €108,406 (+12,944%), from €837 to €109,243
- Advances received -€57,227
down €57,227 (-75.7%), from €75,594 to €18,367
- Other debts -€32,396
down €32,396 (-41.7%), from €77,719 to €45,323
- Tax, wage and social debts -€19,107
down €19,107 (-41.3%), from €46,281 to €27,174
of which Taxes: -€20,200
- Staff costs +€112,154
up €112,154 (+74.3%), from €150,993 to €263,147
- Gross operating margin +€91,297
up €91,297 (+44.4%), from €205,411 to €296,708
- Other operating charges +€7,275
up €7,275 (+428%), from €1,699 to €8,974
- Taxes -€5,038
down €5,038 (-33.6%), from €14,985 to €9,947
- Financial charges -€3,564
down €3,564 (-50.5%), from €7,060 to €3,495
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 | €703,950 | €567,309 | -€136,642 | -19.4% |
| Fixed assets | 21/28 | €12,440 | €9,187 | -€3,252 | -26.1% |
| Tangible fixed assets | 22/27 | €9,735 | €6,482 | -€3,252 | -33.4% |
| Plant, machinery and equipment | 23 | €4,398 | €4,972 | +€574 | +13.0% |
| Furniture and vehicles | 24 | €5,337 | €1,510 | -€3,826 | -71.7% |
| Financial fixed assets | 28 | €2,705 | €2,705 | = | 0.0% |
| Current assets | 29/58 | €691,511 | €558,121 | -€133,389 | -19.3% |
| Amounts receivable after more than one year | 29 | - | €14,000 | +€14,000 | |
| Other amounts receivable | 291 | - | €14,000 | +€14,000 | |
| Stocks and contracts in progress | 3 | €212,036 | €179,935 | -€32,101 | -15.1% |
| Stocks | 30/36 | €212,036 | €179,935 | -€32,101 | -15.1% |
| Amounts receivable within one year | 40/41 | €415,413 | €201,023 | -€214,390 | -51.6% |
| Trade receivables | 40 | €343,104 | €158,153 | -€184,951 | -53.9% |
| Other amounts receivable | 41 | €72,309 | €42,870 | -€29,440 | -40.7% |
| Cash at bank and in hand | 54/58 | €48,400 | €151,115 | +€102,716 | +212% |
| Deferred charges and accrued income | 490/1 | €15,662 | €12,048 | -€3,614 | -23.1% |
| Total equity and liabilities | 10/49 | €703,950 | €567,309 | -€136,642 | -19.4% |
| Equity | 10/15 | €155,875 | €165,241 | +€9,367 | +6.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €149,675 | €159,041 | +€9,367 | +6.3% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €147,820 | €157,186 | +€9,367 | +6.3% |
| Amounts payable | 17/49 | €548,076 | €402,067 | -€146,008 | -26.6% |
| Amounts payable within one year | 42/48 | €547,238 | €292,824 | -€254,414 | -46.5% |
| Trade debts | 44 | €347,644 | €201,961 | -€145,683 | -41.9% |
| Suppliers | 440/4 | €347,644 | €201,961 | -€145,683 | -41.9% |
| Advances received on contracts in progress | 46 | €75,594 | €18,367 | -€57,227 | -75.7% |
| Taxes, remuneration and social security | 45 | €46,281 | €27,174 | -€19,107 | -41.3% |
| Taxes | 450/3 | €35,937 | €15,737 | -€20,200 | -56.2% |
| Remuneration and social security | 454/9 | €10,344 | €11,437 | +€1,093 | +10.6% |
| Other amounts payable | 47/48 | €77,719 | €45,323 | -€32,396 | -41.7% |
| Accrued charges and deferred income | 492/3 | €837 | €109,243 | +€108,406 | +12,944% |
| Remuneration, social security and pensions | 62 | €150,993 | €263,147 | +€112,154 | +74.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,640 | €2,478 | -€3,162 | -56.1% |
| Other operating charges | 640/8 | €1,699 | €8,974 | +€7,275 | +428% |
| Non-recurring operating charges | 66A | - | €1,347 | +€1,347 | |
| Gross operating margin | 9900 | €205,411 | €296,708 | +€91,297 | +44.4% |
| Operating profit (loss) | 9901 | €47,079 | €20,762 | -€26,317 | -55.9% |
| Financial income | 75/76B | €2,102 | €2,046 | -€56 | -2.6% |
| Recurring financial income | 75 | €2,102 | €2,046 | -€56 | -2.6% |
| Financial charges | 65/66B | €7,060 | €3,495 | -€3,564 | -50.5% |
| Recurring financial charges | 65 | €7,060 | €3,495 | -€3,564 | -50.5% |
| Profit (loss) for the period before taxes | 9903 | €42,122 | €19,314 | -€22,808 | -54.1% |
| Income taxes | 67/77 | €14,985 | €9,947 | -€5,038 | -33.6% |
| Profit (loss) for the period | 9904 | €27,137 | €9,367 | -€17,770 | -65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,137 | €9,367 | -€17,770 | -65.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.