DESCAPLANT: 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.
DESCAPLANT
Largest movements
- Current investments +€50,000
up €50,000 (+25.0%), from €200,000 to €250,000
- Tangible fixed assets -€30,981
down €30,981 (-22.9%), from €135,088 to €104,107
of which Furniture and vehicles: -€36,628
- Cash +€12,337
up €12,337 (+10.3%), from €119,724 to €132,061
mainly Net result for the year (+€61,139) and Depreciation (+€37,371)
- Receivables within one year -€9,128
down €9,128 (-24.2%), from €37,721 to €28,593
of which Trade receivables: -€11,404
- Reserves +€59,473
up €59,473 (+15.3%), from €389,056 to €448,528
- Other debts -€40,141
down €40,141 (-45.2%), from €88,738 to €48,597
- Staff costs +€28,137
up €28,137 (+26.5%), from €106,223 to €134,361
- Gross operating margin +€27,349
up €27,349 (+12.2%), from €224,215 to €251,564
- Financial income +€6,248
up €6,248 (+92.7%), from €6,739 to €12,987
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 | €542,185 | €560,524 | +€18,339 | +3.4% |
| Fixed assets | 21/28 | €136,738 | €105,757 | -€30,981 | -22.7% |
| Tangible fixed assets | 22/27 | €135,088 | €104,107 | -€30,981 | -22.9% |
| Plant, machinery and equipment | 23 | €5,557 | €11,204 | +€5,647 | +102% |
| Furniture and vehicles | 24 | €129,531 | €92,903 | -€36,628 | -28.3% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €405,447 | €454,767 | +€49,320 | +12.2% |
| Stocks and contracts in progress | 3 | €45,320 | €42,156 | -€3,164 | -7.0% |
| Stocks | 30/36 | €45,320 | €42,156 | -€3,164 | -7.0% |
| Amounts receivable within one year | 40/41 | €37,721 | €28,593 | -€9,128 | -24.2% |
| Trade receivables | 40 | €25,358 | €13,954 | -€11,404 | -45.0% |
| Other amounts receivable | 41 | €12,363 | €14,639 | +€2,276 | +18.4% |
| Current investments | 50/53 | €200,000 | €250,000 | +€50,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €119,724 | €132,061 | +€12,337 | +10.3% |
| Deferred charges and accrued income | 490/1 | €2,682 | €1,957 | -€726 | -27.1% |
| Total equity and liabilities | 10/49 | €542,185 | €560,524 | +€18,339 | +3.4% |
| Equity | 10/15 | €407,648 | €467,120 | +€59,473 | +14.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €389,056 | €448,528 | +€59,473 | +15.3% |
| Distributable reserves | 133 | €389,056 | €448,528 | +€59,473 | +15.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €134,537 | €93,403 | -€41,134 | -30.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €131,561 | €89,780 | -€41,781 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €5,513 | €0 | -€5,513 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,089 | €7,264 | +€3,175 | +77.6% |
| Suppliers | 440/4 | €4,089 | €7,264 | +€3,175 | +77.6% |
| Taxes, remuneration and social security | 45 | €33,221 | €33,919 | +€698 | +2.1% |
| Taxes | 450/3 | €10,711 | €9,757 | -€954 | -8.9% |
| Remuneration and social security | 454/9 | €22,510 | €24,162 | +€1,652 | +7.3% |
| Other amounts payable | 47/48 | €88,738 | €48,597 | -€40,141 | -45.2% |
| Accrued charges and deferred income | 492/3 | €2,976 | €3,624 | +€647 | +21.7% |
| Remuneration, social security and pensions | 62 | €106,223 | €134,361 | +€28,137 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,454 | €37,371 | -€83 | -0.2% |
| Other operating charges | 640/8 | €1,990 | €1,601 | -€389 | -19.5% |
| Gross operating margin | 9900 | €224,215 | €251,564 | +€27,349 | +12.2% |
| Operating profit (loss) | 9901 | €78,548 | €78,232 | -€316 | -0.4% |
| Financial income | 75/76B | €6,739 | €12,987 | +€6,248 | +92.7% |
| Recurring financial income | 75 | €6,739 | €12,987 | +€6,248 | +92.7% |
| Financial charges | 65/66B | €5,851 | €6,015 | +€163 | +2.8% |
| Recurring financial charges | 65 | €5,851 | €6,015 | +€163 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €79,436 | €85,204 | +€5,768 | +7.3% |
| Income taxes | 67/77 | €23,281 | €24,065 | +€785 | +3.4% |
| Profit (loss) for the period | 9904 | €56,155 | €61,139 | +€4,983 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,155 | €61,139 | +€4,983 | +8.9% |
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 29 October 2026 via checked.be.