DESCAN: 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.
DESCAN
Largest movements
- Tangible fixed assets +€33,718
up €33,718 (+1,335%), from €2,525 to €36,243
- Receivables within one year +€13,195
up €13,195 (+90.1%), from €14,638 to €27,832
of which Trade receivables: +€10,316
- Stocks and contracts +€8,917
up €8,917 (+95.3%), from €9,355 to €18,272
- Cash +€2,048
up €2,048 (+2.0%), from €103,119 to €105,167
mainly Other debts (+€32,377) and Trade debts (+€16,724)
- Other debts +€32,377
up €32,377 (+151%), from €21,488 to €53,865
- Trade debts +€16,724
up €16,724 (+117%), from €14,340 to €31,064
- Reserves +€11,170
up €11,170 (+14.5%), from €77,033 to €88,202
- Staff costs -€21,558
down €21,558 (-33.2%), from €64,943 to €43,385
- Gross operating margin -€13,689
down €13,689 (-18.0%), from €76,195 to €62,506
- Taxes +€2,188
up €2,188 (+68.7%), from €3,185 to €5,373
- Financial income +€1,299
up €1,299 (+151%), from €858 to €2,157
- Depreciation +€1,112
up €1,112 (+179%), from €620 to €1,732
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 | €137,493 | €195,877 | +€58,384 | +42.5% |
| Fixed assets | 21/28 | €2,525 | €36,243 | +€33,718 | +1,335% |
| Tangible fixed assets | 22/27 | €2,525 | €36,243 | +€33,718 | +1,335% |
| Plant, machinery and equipment | 23 | €2,525 | €36,243 | +€33,718 | +1,335% |
| Current assets | 29/58 | €134,968 | €159,635 | +€24,667 | +18.3% |
| Stocks and contracts in progress | 3 | €9,355 | €18,272 | +€8,917 | +95.3% |
| Stocks | 30/36 | €9,355 | €18,272 | +€8,917 | +95.3% |
| Amounts receivable within one year | 40/41 | €14,638 | €27,832 | +€13,195 | +90.1% |
| Trade receivables | 40 | €7,638 | €17,954 | +€10,316 | +135% |
| Other amounts receivable | 41 | €7,000 | €9,878 | +€2,879 | +41.1% |
| Cash at bank and in hand | 54/58 | €103,119 | €105,167 | +€2,048 | +2.0% |
| Deferred charges and accrued income | 490/1 | €7,856 | €8,363 | +€507 | +6.4% |
| Total equity and liabilities | 10/49 | €137,493 | €195,877 | +€58,384 | +42.5% |
| Equity | 10/15 | €95,820 | €106,990 | +€11,170 | +11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,033 | €88,202 | +€11,170 | +14.5% |
| Distributable reserves | 133 | €77,033 | €88,202 | +€11,170 | +14.5% |
| Profit (loss) carried forward | 14 | €188 | €188 | = | 0.0% |
| Amounts payable | 17/49 | €41,673 | €88,887 | +€47,215 | +113% |
| Amounts payable within one year | 42/48 | €41,673 | €88,887 | +€47,215 | +113% |
| Trade debts | 44 | €14,340 | €31,064 | +€16,724 | +117% |
| Suppliers | 440/4 | €14,340 | €31,064 | +€16,724 | +117% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,845 | €3,958 | -€1,886 | -32.3% |
| Taxes | 450/3 | €480 | €399 | -€81 | -16.9% |
| Remuneration and social security | 454/9 | €5,365 | €3,559 | -€1,805 | -33.7% |
| Other amounts payable | 47/48 | €21,488 | €53,865 | +€32,377 | +151% |
| Remuneration, social security and pensions | 62 | €64,943 | €43,385 | -€21,558 | -33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €620 | €1,732 | +€1,112 | +179% |
| Other operating charges | 640/8 | €1,319 | €1,198 | -€121 | -9.2% |
| Gross operating margin | 9900 | €76,195 | €62,506 | -€13,689 | -18.0% |
| Operating profit (loss) | 9901 | €9,313 | €16,191 | +€6,878 | +73.8% |
| Financial income | 75/76B | €858 | €2,157 | +€1,299 | +151% |
| Recurring financial income | 75 | €858 | €2,157 | +€1,299 | +151% |
| Financial charges | 65/66B | €1,737 | €1,805 | +€68 | +3.9% |
| Recurring financial charges | 65 | €1,737 | €1,805 | +€68 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €8,434 | €16,542 | +€8,108 | +96.1% |
| Income taxes | 67/77 | €3,185 | €5,373 | +€2,188 | +68.7% |
| Profit (loss) for the period | 9904 | €5,249 | €11,170 | +€5,920 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €5,249 | €11,170 | +€5,920 | +113% |
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 17 October 2026 via checked.be.