DESCANSO: what changed
Two fiscal 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.
DESCANSO
Largest movements
- Receivables within one year -€12,315
down €12,315 (-26.2%), from €46,922 to €34,607
of which Other amounts receivable: -€6,253
- Financial fixed assets -€496
no longer reported in 2025 (was €496)
- Profit (loss) carried forward -€6,756
down €6,756, from €5,050 to -€1,706
- Other debts -€2,657
down €2,657 (-58.4%), from €4,551 to €1,894
- Tax, wage and social debts -€1,939
no longer reported in 2025 (was €1,939)
- Trade debts -€1,458
down €1,458 (-34.3%), from €4,252 to €2,794
- Gross operating margin +€3,400
up €3,400, from -€3,400 to €0
- Taxes +€382
new in 2025: €382
- Other operating charges -€118
no longer reported in 2025 (was €118)
- Financial charges +€67
up €67 (+7.3%), from €927 to €994
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.
Cash bridge derived
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 | €47,418 | €34,607 | -€12,811 | -27.0% |
| Fixed assets | 21/28 | €496 | - | -€496 | |
| Financial fixed assets | 28 | €496 | - | -€496 | |
| Current assets | 29/58 | €46,922 | €34,607 | -€12,315 | -26.2% |
| Amounts receivable within one year | 40/41 | €46,922 | €34,607 | -€12,315 | -26.2% |
| Trade receivables | 40 | €6,062 | - | -€6,062 | |
| Other amounts receivable | 41 | €40,860 | €34,607 | -€6,253 | -15.3% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €47,418 | €34,607 | -€12,811 | -27.0% |
| Equity | 10/15 | €36,676 | €29,920 | -€6,756 | -18.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,026 | €13,026 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,166 | €11,166 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,050 | -€1,706 | -€6,756 | |
| Amounts payable | 17/49 | €10,742 | €4,687 | -€6,055 | -56.4% |
| Amounts payable within one year | 42/48 | €10,742 | €4,687 | -€6,055 | -56.4% |
| Trade debts | 44 | €4,252 | €2,794 | -€1,458 | -34.3% |
| Suppliers | 440/4 | €4,252 | €2,794 | -€1,458 | -34.3% |
| Taxes, remuneration and social security | 45 | €1,939 | - | -€1,939 | |
| Taxes | 450/3 | €1,939 | - | -€1,939 | |
| Other amounts payable | 47/48 | €4,551 | €1,894 | -€2,657 | -58.4% |
| Other operating charges | 640/8 | €118 | - | -€118 | |
| Gross operating margin | 9900 | -€3,400 | €0 | +€3,400 | |
| Operating profit (loss) | 9901 | -€3,518 | €0 | +€3,518 | |
| Financial charges | 65/66B | €927 | €994 | +€67 | +7.3% |
| Recurring financial charges | 65 | €927 | €994 | +€67 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,445 | -€994 | +€3,451 | +77.6% |
| Income taxes | 67/77 | - | €382 | +€382 | |
| Profit (loss) for the period | 9904 | -€4,445 | -€1,377 | +€3,068 | +69.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,445 | -€1,377 | +€3,068 | +69.0% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.