DESCLEZ DESIGN: 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.
DESCLEZ DESIGN
Largest movements
- Tangible fixed assets +€591,382
up €591,382 (+3,177%), from €18,616 to €609,998
of which Land and buildings: +€464,118
- Cash +€61,443
up €61,443 (+502%), from €12,233 to €73,675
mainly Debts after one year (+€549,122) and Other debts (+€245,889)
- Debts after one year +€549,122
new in 2025: €549,122
- Other debts +€245,889
up €245,889 (+1,492%), from €16,485 to €262,374
- Profit (loss) carried forward -€176,467
down €176,467, from €37 to -€176,431
- Current portion of long-term debt +€36,966
up €36,966 (+574%), from €6,435 to €43,401
- Gross operating margin -€153,484
down €153,484, from €47,135 to -€106,350
- Financial charges +€18,455
up €18,455 (+2,512%), from €735 to €19,190
- Staff costs -€9,592
down €9,592 (-22.3%), from €42,991 to €33,399
- Depreciation +€9,373
up €9,373 (+150%), from €6,230 to €15,603
- Other operating charges +€1,840
up €1,840 (+2,165%), from €85 to €1,925
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 | €78,556 | €730,479 | +€651,923 | +830% |
| Fixed assets | 21/28 | €18,616 | €609,998 | +€591,382 | +3,177% |
| Tangible fixed assets | 22/27 | €18,616 | €609,998 | +€591,382 | +3,177% |
| Land and buildings | 22 | - | €464,118 | +€464,118 | |
| Plant, machinery and equipment | 23 | - | €133,046 | +€133,046 | |
| Furniture and vehicles | 24 | €18,616 | €12,834 | -€5,782 | -31.1% |
| Current assets | 29/58 | €59,940 | €120,480 | +€60,540 | +101% |
| Amounts receivable within one year | 40/41 | €46,605 | €45,511 | -€1,094 | -2.3% |
| Trade receivables | 40 | €37,915 | €14,447 | -€23,468 | -61.9% |
| Other amounts receivable | 41 | €8,690 | €31,064 | +€22,374 | +257% |
| Cash at bank and in hand | 54/58 | €12,233 | €73,675 | +€61,443 | +502% |
| Deferred charges and accrued income | 490/1 | €1,102 | €1,294 | +€192 | +17.4% |
| Total equity and liabilities | 10/49 | €78,556 | €730,479 | +€651,923 | +830% |
| Equity | 10/15 | €24,826 | -€151,641 | -€176,467 | |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37 | -€176,431 | -€176,467 | |
| Amounts payable | 17/49 | €53,730 | €882,120 | +€828,390 | +1,542% |
| Amounts payable after more than one year | 17 | - | €549,122 | +€549,122 | |
| Financial debts | 170/4 | - | €549,122 | +€549,122 | |
| Amounts payable within one year | 42/48 | €44,914 | €321,107 | +€276,193 | +615% |
| Current portion of amounts payable after more than one year | 42 | €6,435 | €43,401 | +€36,966 | +574% |
| Trade debts | 44 | €2,261 | €2,633 | +€372 | +16.4% |
| Suppliers | 440/4 | €2,261 | €2,633 | +€372 | +16.4% |
| Taxes, remuneration and social security | 45 | €19,733 | €12,699 | -€7,034 | -35.6% |
| Taxes | 450/3 | €11,088 | €8,189 | -€2,898 | -26.1% |
| Remuneration and social security | 454/9 | €8,646 | €4,510 | -€4,136 | -47.8% |
| Other amounts payable | 47/48 | €16,485 | €262,374 | +€245,889 | +1,492% |
| Accrued charges and deferred income | 492/3 | €8,816 | €11,891 | +€3,075 | +34.9% |
| Remuneration, social security and pensions | 62 | €42,991 | €33,399 | -€9,592 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,230 | €15,603 | +€9,373 | +150% |
| Other operating charges | 640/8 | €85 | €1,925 | +€1,840 | +2,165% |
| Non-recurring operating charges | 66A | €9 | €1 | -€9 | -90.7% |
| Gross operating margin | 9900 | €47,135 | -€106,350 | -€153,484 | |
| Operating profit (loss) | 9901 | -€2,181 | -€157,278 | -€155,097 | -7,112% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €735 | €19,190 | +€18,455 | +2,512% |
| Recurring financial charges | 65 | €735 | €19,190 | +€18,455 | +2,512% |
| Profit (loss) for the period before taxes | 9903 | -€2,915 | -€176,467 | -€173,552 | -5,953% |
| Income taxes | 67/77 | €118 | - | -€118 | |
| Profit (loss) for the period | 9904 | -€3,034 | -€176,467 | -€173,433 | -5,716% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,034 | -€176,467 | -€173,433 | -5,716% |
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 15 October 2026 via checked.be.