DESC 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.
DESC CONSULT
Largest movements
- Cash -€13,833
down €13,833 (-62.4%), from €22,166 to €8,333
mainly Net result for the year (-€11,639) and Tax, wage and social debts (-€8,024)
- Deferred charges and accrued income -€8,809
down €8,809 (-100%), from €8,809 to €0
- Receivables within one year +€3,581
up €3,581 (+17.5%), from €20,427 to €24,007
of which Trade receivables: +€3,581
- Intangible fixed assets +€1,216
up €1,216 (+56.4%), from €2,157 to €3,373
- Tangible fixed assets -€619
down €619 (-32.3%), from €1,916 to €1,297
- Profit (loss) carried forward -€11,639
down €11,639 (-47.0%), from €24,747 to €13,108
- Tax, wage and social debts -€8,024
down €8,024 (-42.4%), from €18,946 to €10,922
of which Taxes: -€9,692
- Trade debts +€874
up €874 (+12.9%), from €6,782 to €7,656
- Financial charges -€1,205
down €1,205 (-21.8%), from €5,541 to €4,336
- Gross operating margin +€966
up €966 (+19.9%), from -€4,851 to -€3,885
- Depreciation +€528
up €528 (+52.2%), from €1,012 to €1,541
- Other operating charges -€345
down €345 (-18.6%), from €1,850 to €1,505
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 | €55,474 | €37,010 | -€18,464 | -33.3% |
| Fixed assets | 21/28 | €4,073 | €4,670 | +€597 | +14.7% |
| Intangible fixed assets | 21 | €2,157 | €3,373 | +€1,216 | +56.4% |
| Tangible fixed assets | 22/27 | €1,916 | €1,297 | -€619 | -32.3% |
| Plant, machinery and equipment | 23 | €1,916 | €1,297 | -€619 | -32.3% |
| Current assets | 29/58 | €51,401 | €32,340 | -€19,061 | -37.1% |
| Amounts receivable within one year | 40/41 | €20,427 | €24,007 | +€3,581 | +17.5% |
| Trade receivables | 40 | €20,301 | €23,881 | +€3,581 | +17.6% |
| Other amounts receivable | 41 | €126 | €126 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,166 | €8,333 | -€13,833 | -62.4% |
| Deferred charges and accrued income | 490/1 | €8,809 | €0 | -€8,809 | -100% |
| Total equity and liabilities | 10/49 | €55,474 | €37,010 | -€18,464 | -33.3% |
| Equity | 10/15 | €29,747 | €18,108 | -€11,639 | -39.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,747 | €13,108 | -€11,639 | -47.0% |
| Amounts payable | 17/49 | €25,728 | €18,902 | -€6,825 | -26.5% |
| Amounts payable within one year | 42/48 | €25,728 | €18,902 | -€6,825 | -26.5% |
| Trade debts | 44 | €6,782 | €7,656 | +€874 | +12.9% |
| Suppliers | 440/4 | €6,782 | €7,656 | +€874 | +12.9% |
| Taxes, remuneration and social security | 45 | €18,946 | €10,922 | -€8,024 | -42.4% |
| Taxes | 450/3 | €18,114 | €8,422 | -€9,692 | -53.5% |
| Remuneration and social security | 454/9 | €832 | €2,500 | +€1,668 | +200% |
| Other amounts payable | 47/48 | €0 | €325 | +€325 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,012 | €1,541 | +€528 | +52.2% |
| Other operating charges | 640/8 | €1,850 | €1,505 | -€345 | -18.6% |
| Gross operating margin | 9900 | -€4,851 | -€3,885 | +€966 | +19.9% |
| Operating profit (loss) | 9901 | -€7,714 | -€6,931 | +€783 | +10.1% |
| Financial income | 75/76B | €36 | €0 | -€36 | -100% |
| Recurring financial income | 75 | €36 | €0 | -€36 | -100% |
| Financial charges | 65/66B | €5,541 | €4,336 | -€1,205 | -21.8% |
| Recurring financial charges | 65 | €5,541 | €4,336 | -€1,205 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,218 | -€11,267 | +€1,952 | +14.8% |
| Income taxes | 67/77 | €374 | €372 | -€2 | -0.6% |
| Profit (loss) for the period | 9904 | -€13,592 | -€11,639 | +€1,954 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,592 | -€11,639 | +€1,954 | +14.4% |
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 24 October 2026 via checked.be.