DESCON: 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.
DESCON
Largest movements
- Cash +€67,272
up €67,272 (+32.9%), from €204,538 to €271,811
mainly Net result for the year (+€51,585) and Depreciation (+€27,805)
- Reserves +€51,585
up €51,585 (+8.9%), from €578,528 to €630,113
of which Distributable reserves: +€51,585
- Tax, wage and social debts +€16,105
up €16,105 (+19.3%), from €83,386 to €99,491
of which Remuneration and social security: +€27,270
- Trade debts +€13,316
up €13,316 (+71.3%), from €18,677 to €31,992
- Gross operating margin +€36,590
up €36,590 (+8.9%), from €412,025 to €448,615
- Staff costs +€35,702
up €35,702 (+11.6%), from €306,959 to €342,661
- Depreciation -€7,050
down €7,050 (-20.2%), from €34,855 to €27,805
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 | €704,422 | €780,220 | +€75,798 | +10.8% |
| Fixed assets | 21/28 | €346,664 | €352,447 | +€5,783 | +1.7% |
| Tangible fixed assets | 22/27 | €146,624 | €152,407 | +€5,783 | +3.9% |
| Land and buildings | 22 | €79,566 | €79,266 | -€300 | -0.4% |
| Plant, machinery and equipment | 23 | €6,618 | €2,106 | -€4,512 | -68.2% |
| Furniture and vehicles | 24 | €60,440 | €71,035 | +€10,595 | +17.5% |
| Financial fixed assets | 28 | €200,040 | €200,040 | = | 0.0% |
| Current assets | 29/58 | €357,758 | €427,773 | +€70,015 | +19.6% |
| Amounts receivable within one year | 40/41 | €150,226 | €154,463 | +€4,237 | +2.8% |
| Trade receivables | 40 | €143,893 | €139,846 | -€4,047 | -2.8% |
| Other amounts receivable | 41 | €6,333 | €14,617 | +€8,284 | +130.8% |
| Cash at bank and in hand | 54/58 | €204,538 | €271,811 | +€67,272 | +32.9% |
| Deferred charges and accrued income | 490/1 | €2,994 | €1,499 | -€1,495 | -49.9% |
| Total equity and liabilities | 10/49 | €704,422 | €780,220 | +€75,798 | +10.8% |
| Equity | 10/15 | €597,120 | €648,705 | +€51,585 | +8.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €578,528 | €630,113 | +€51,585 | +8.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €576,669 | €628,254 | +€51,585 | +8.9% |
| Amounts payable | 17/49 | €107,302 | €131,514 | +€24,213 | +22.6% |
| Amounts payable within one year | 42/48 | €107,253 | €131,483 | +€24,230 | +22.6% |
| Current portion of amounts payable after more than one year | 42 | €5,191 | - | -€5,191 | |
| Trade debts | 44 | €18,677 | €31,992 | +€13,316 | +71.3% |
| Suppliers | 440/4 | €18,677 | €31,992 | +€13,316 | +71.3% |
| Taxes, remuneration and social security | 45 | €83,386 | €99,491 | +€16,105 | +19.3% |
| Taxes | 450/3 | €60,549 | €49,384 | -€11,165 | -18.4% |
| Remuneration and social security | 454/9 | €22,837 | €50,108 | +€27,270 | +119.4% |
| Accrued charges and deferred income | 492/3 | €49 | €31 | -€18 | -36.3% |
| Non-recurring operating income | 76A | €181 | €7,228 | +€7,047 | +3893.5% |
| Remuneration, social security and pensions | 62 | €306,959 | €342,661 | +€35,702 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,855 | €27,805 | -€7,050 | -20.2% |
| Other operating charges | 640/8 | €6,362 | €6,426 | +€64 | +1.0% |
| Non-recurring operating charges | 66A | €3,509 | - | -€3,509 | |
| Gross operating margin | 9900 | €412,025 | €448,615 | +€36,590 | +8.9% |
| Operating profit (loss) | 9901 | €60,341 | €71,723 | +€11,383 | +18.9% |
| Financial income | 75/76B | €6,333 | €8,253 | +€1,920 | +30.3% |
| Recurring financial income | 75 | €6,333 | €8,253 | +€1,920 | +30.3% |
| Financial charges | 65/66B | €927 | €679 | -€248 | -26.8% |
| Recurring financial charges | 65 | €927 | €679 | -€248 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €65,747 | €79,298 | +€13,551 | +20.6% |
| Income taxes | 67/77 | €24,204 | €27,713 | +€3,509 | +14.5% |
| Profit (loss) for the period | 9904 | €41,543 | €51,585 | +€10,042 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,543 | €51,585 | +€10,042 | +24.2% |
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 2 October 2026 via checked.be.