DESBONNET CONSULT: 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.
DESBONNET CONSULT
Largest movements
- Cash -€26,061
down €26,061 (-12.8%), from €203,023 to €176,962
mainly Net result for the year (-€28,616) and Other debts (-€11,379)
- Tangible fixed assets -€13,599
down €13,599 (-6.3%), from €217,145 to €203,546
of which Land and buildings: -€11,249
- Reserves -€28,616
down €28,616 (-17.3%), from €165,177 to €136,560
- Other debts -€11,379
down €11,379 (-7.7%), from €147,957 to €136,578
- Gross operating margin -€25,531
down €25,531, from €23,575 to -€1,955
- Depreciation -€2,293
down €2,293 (-11.2%), from €20,556 to €18,263
- Financial income -€1,197
down €1,197 (-38.0%), from €3,155 to €1,958
- Other operating charges -€1,185
down €1,185 (-30.0%), from €3,954 to €2,769
- Financial charges -€501
down €501 (-6.3%), from €7,921 to €7,420
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 | €425,974 | €384,360 | -€41,614 | -9.8% |
| Fixed assets | 21/28 | €217,145 | €203,546 | -€13,599 | -6.3% |
| Tangible fixed assets | 22/27 | €217,145 | €203,546 | -€13,599 | -6.3% |
| Land and buildings | 22 | €173,706 | €162,458 | -€11,249 | -6.5% |
| Plant, machinery and equipment | 23 | €43,439 | €41,088 | -€2,350 | -5.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €208,829 | €180,814 | -€28,014 | -13.4% |
| Amounts receivable within one year | 40/41 | €3,264 | €1,411 | -€1,853 | -56.8% |
| Trade receivables | 40 | €76 | €1,081 | +€1,005 | +1,314% |
| Other amounts receivable | 41 | €3,188 | €330 | -€2,858 | -89.6% |
| Cash at bank and in hand | 54/58 | €203,023 | €176,962 | -€26,061 | -12.8% |
| Deferred charges and accrued income | 490/1 | €2,541 | €2,441 | -€100 | -3.9% |
| Total equity and liabilities | 10/49 | €425,974 | €384,360 | -€41,614 | -9.8% |
| Equity | 10/15 | €273,377 | €244,760 | -€28,616 | -10.5% |
| Contributions | 10/11 | €108,200 | €108,200 | = | 0.0% |
| Reserves | 13 | €165,177 | €136,560 | -€28,616 | -17.3% |
| Distributable reserves | 133 | €165,177 | €136,560 | -€28,616 | -17.3% |
| Amounts payable | 17/49 | €152,597 | €139,600 | -€12,997 | -8.5% |
| Amounts payable within one year | 42/48 | €152,597 | €139,600 | -€12,997 | -8.5% |
| Trade debts | 44 | €261 | €844 | +€583 | +224% |
| Suppliers | 440/4 | €261 | €844 | +€583 | +224% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,379 | €2,178 | -€2,202 | -50.3% |
| Taxes | 450/3 | €4,379 | €2,178 | -€2,202 | -50.3% |
| Other amounts payable | 47/48 | €147,957 | €136,578 | -€11,379 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,556 | €18,263 | -€2,293 | -11.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,954 | €2,769 | -€1,185 | -30.0% |
| Gross operating margin | 9900 | €23,575 | -€1,955 | -€25,531 | |
| Operating profit (loss) | 9901 | -€935 | -€22,987 | -€22,052 | -2,359% |
| Financial income | 75/76B | €3,155 | €1,958 | -€1,197 | -38.0% |
| Recurring financial income | 75 | €3,155 | €1,958 | -€1,197 | -38.0% |
| Financial charges | 65/66B | €7,921 | €7,420 | -€501 | -6.3% |
| Recurring financial charges | 65 | €7,921 | €7,420 | -€501 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,700 | -€28,449 | -€22,749 | -399% |
| Income taxes | 67/77 | €130 | €167 | +€38 | +29.1% |
| Profit (loss) for the period | 9904 | -€5,830 | -€28,616 | -€22,787 | -391% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,830 | -€28,616 | -€22,787 | -391% |
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 18 October 2026 via checked.be.