DESCROES: 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.
What changed
DESCROES
NACE 81.220, Other building cleaning and industrial cleaning
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€2.4m
2024 · €287,532-€2.7m
Equity
€1.7m
2024 · €4.1m-€2.4m
Cash
€663,229
2024 · €433,015+€230,214
Balance sheet total
€2.4m
2024 · €6.4m-€4.0m
Largest movements
Assets
- Financial fixed assets -€2.6m
down €2.6m (-100.0%), from €2.6m to €0
of which Affiliated companies: -€2.6m
- Tangible fixed assets -€966,812
down €966,812 (-100.0%), from €966,812 to €0
of which Plant, machinery and equipment: -€867,931
- Intangible fixed assets -€292,191
down €292,191 (-100.0%), from €292,191 to €0
- Cash +€230,214
up €230,214 (+53.2%), from €433,015 to €663,229
mainly Investment in fixed assets (net) (+€3.5m) and Depreciation (+€309,560)
- Receivables within one year -€220,472
down €220,472 (-12.3%), from €1.8m to €1.6m
of which Trade receivables: -€768,463
Equity and liabilities
- Profit (loss) carried forward -€2.4m
down €2.4m (-65.7%), from €3.6m to €1.2m
- Trade debts -€878,250
down €878,250 (-66.5%), from €1.3m to €443,163
- Other debts -€400,000
down €400,000 (-100.0%), from €400,000 to €0
- Tax, wage and social debts -€368,279
down €368,279 (-94.5%), from €389,905 to €21,626
of which Remuneration and social security: -€282,828
- Provisions +€200,000
new in 2025: €200,000
Income statement
- Turnover -€3.2m
down €3.2m (-43.5%), from €7.4m to €4.2m
- Goods and materials -€2.0m
down €2.0m (-44.4%), from €4.6m to €2.6m
of which Purchases: -€1.9m
- Other operating income -€645,857
down €645,857 (-67.5%), from €957,235 to €311,378
- Financial income -€633,919
down €633,919 (-40.7%), from €1.6m to €923,792
of which Financial income: -€1.3m
- Staff costs -€295,956
down €295,956 (-12.5%), from €2.4m to €2.1m
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.
Result 2024
€287,532
Turnover
-€3.2m
Other operating income
-€645,857
Goods and materials
+€2.0m
Services and other goods
-€202,890
Staff costs
+€295,956
Depreciation
-€15,127
Write-downs
-€31,325
Provisions
-€200,000
Other operating charges
-€22,857
Other operating items
-€30,266
Financial income
-€633,919
Financial charges
+€43
Taxes
-€277
Result 2025
-€2.4m
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.
From operations
-€3.3m
Investment
+€3.5m
Financing
-€25,997
Cash 2024
€433,015
From operations (derived)
-€3.3m
Net result for the year
-€2.4m
Depreciation
+€309,560
Receivables after one year
-€140,000
Stocks and contracts
+€80,029
Receivables within one year
+€220,472
Deferred charges and accrued income
+€201,405
Provisions
+€200,000
Trade debts
-€878,250
Tax, wage and social debts
-€368,279
Other debts
-€400,000
Accrued charges and deferred income
-€136,895
Investment (derived)
+€3.5m
Investment in fixed assets (net)
+€3.5m
Financing
-€25,997
Debts after one year
-€19,012
Current portion of long-term debt
-€6,985
Cash 2025
€663,229
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,387,103 | €2,399,345 | -€4.0m | -62.4% |
| Fixed assets | 21/28 | €3,856,065 | €0 | -€3.9m | -100.0% |
| Intangible fixed assets | 21 | €292,191 | €0 | -€292,191 | -100.0% |
| Tangible fixed assets | 22/27 | €966,812 | €0 | -€966,812 | -100.0% |
| Land and buildings | 22 | €22,689 | €0 | -€22,689 | -100.0% |
| Plant, machinery and equipment | 23 | €867,931 | €0 | -€867,931 | -100.0% |
| Furniture and vehicles | 24 | €14,115 | €0 | -€14,115 | -100.0% |
| Leasing and similar rights | 25 | €25,692 | €0 | -€25,692 | -100.0% |
| Other tangible fixed assets | 26 | €36,385 | €0 | -€36,385 | -100.0% |
| Financial fixed assets | 28 | €2,597,062 | €0 | -€2.6m | -100.0% |
| Affiliated companies | 280/1 | €2,584,892 | €0 | -€2.6m | -100.0% |
| Participating interests | 280 | €2,584,892 | €0 | -€2.6m | -100.0% |
| Other financial fixed assets | 284/8 | €12,170 | €0 | -€12,170 | -100.0% |
| Amounts receivable and cash guarantees | 285/8 | €12,170 | €0 | -€12,170 | -100.0% |
| Current assets | 29/58 | €2,531,038 | €2,399,345 | -€131,692 | -5.2% |
| Amounts receivable after more than one year | 29 | - | €140,000 | +€140,000 | |
| Other amounts receivable | 291 | - | €140,000 | +€140,000 | |
| Stocks and contracts in progress | 3 | €80,029 | €0 | -€80,029 | -100.0% |
| Stocks | 30/36 | €80,029 | €0 | -€80,029 | -100.0% |
| Raw materials and consumables | 30/31 | €78,298 | €0 | -€78,298 | -100.0% |
| Goods purchased for resale | 34 | €1,732 | €0 | -€1,732 | -100.0% |
| Amounts receivable within one year | 40/41 | €1,792,940 | €1,572,468 | -€220,472 | -12.3% |
| Trade receivables | 40 | €1,097,471 | €329,008 | -€768,463 | -70.0% |
| Other amounts receivable | 41 | €695,469 | €1,243,460 | +€547,991 | +78.8% |
| Cash at bank and in hand | 54/58 | €433,015 | €663,229 | +€230,214 | +53.2% |
| Deferred charges and accrued income | 490/1 | €225,054 | €23,649 | -€201,405 | -89.5% |
| Total equity and liabilities | 10/49 | €6,387,103 | €2,399,345 | -€4.0m | -62.4% |
| Equity | 10/15 | €4,112,893 | €1,734,556 | -€2.4m | -57.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €474,276 | €474,276 | = | 0.0% |
| Distributable reserves | 133 | €474,276 | €474,276 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,620,026 | €1,241,689 | -€2.4m | -65.7% |
| Provisions and deferred taxes | 16 | - | €200,000 | +€200,000 | |
| Provisions for liabilities and charges | 160/5 | - | €200,000 | +€200,000 | |
| Other liabilities and charges | 164/5 | - | €200,000 | +€200,000 | |
| Amounts payable | 17/49 | €2,274,210 | €464,789 | -€1.8m | -79.6% |
| Amounts payable after more than one year | 17 | €19,012 | €0 | -€19,012 | -100.0% |
| Financial debts | 170/4 | €19,012 | €0 | -€19,012 | -100.0% |
| Leasing and similar obligations | 172 | €19,012 | €0 | -€19,012 | -100.0% |
| Amounts payable within one year | 42/48 | €2,118,303 | €464,789 | -€1.7m | -78.1% |
| Current portion of amounts payable after more than one year | 42 | €6,985 | €0 | -€6,985 | -100.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,321,414 | €443,163 | -€878,250 | -66.5% |
| Suppliers | 440/4 | €1,321,414 | €443,163 | -€878,250 | -66.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €389,905 | €21,626 | -€368,279 | -94.5% |
| Taxes | 450/3 | €86,970 | €1,519 | -€85,451 | -98.3% |
| Remuneration and social security | 454/9 | €302,935 | €20,106 | -€282,828 | -93.4% |
| Other amounts payable | 47/48 | €400,000 | €0 | -€400,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €136,895 | €0 | -€136,895 | -100.0% |
| Operating income | 70/76A | €8,356,628 | €4,705,117 | -€3.7m | -43.7% |
| Turnover | 70 | €7,399,393 | €4,179,002 | -€3.2m | -43.5% |
| Other operating income | 74 | €957,235 | €311,378 | -€645,857 | -67.5% |
| Non-recurring operating income | 76A | - | €214,737 | +€214,737 | |
| Operating charges | 60/66A | €9,595,949 | €7,976,153 | -€1.6m | -16.9% |
| Goods for resale, raw materials and consumables | 60 | €4,592,837 | €2,551,796 | -€2.0m | -44.4% |
| Purchases | 600/8 | €4,499,122 | €2,612,733 | -€1.9m | -41.9% |
| Change in stocks: decrease (increase) | 609 | €93,715 | -€60,937 | -€154,652 | |
| Services and other goods | 61 | €1,990,345 | €2,193,235 | +€202,890 | +10.2% |
| Remuneration, social security and pensions | 62 | €2,375,170 | €2,079,214 | -€295,956 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €294,433 | €309,560 | +€15,127 | +5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €198 | €31,523 | +€31,325 | +15813.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €200,000 | +€200,000 | |
| Other operating charges | 640/8 | €95,560 | €118,417 | +€22,857 | +23.9% |
| Non-recurring operating charges | 66A | €247,406 | €492,408 | +€245,002 | +99.0% |
| Operating profit (loss) | 9901 | -€1,239,321 | -€3,271,037 | -€2.0m | -163.9% |
| Financial income | 75/76B | €1,557,711 | €923,792 | -€633,919 | -40.7% |
| Recurring financial income | 75 | €1,557,711 | €304,684 | -€1.3m | -80.4% |
| Income from financial fixed assets | 750 | €1,550,000 | €300,000 | -€1.3m | -80.6% |
| Income from current assets | 751 | €3,952 | €4,543 | +€591 | +14.9% |
| Other financial income | 752/9 | €3,759 | €141 | -€3,618 | -96.2% |
| Non-recurring financial income | 76B | - | €619,108 | +€619,108 | |
| Financial charges | 65/66B | €29,615 | €29,573 | -€43 | -0.1% |
| Recurring financial charges | 65 | €29,615 | €29,573 | -€43 | -0.1% |
| Debt charges | 650 | €27,597 | €27,340 | -€257 | -0.9% |
| Other financial charges | 652/9 | €2,018 | €2,233 | +€215 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €288,774 | -€2,376,818 | -€2.7m | |
| Income taxes | 67/77 | €1,243 | €1,519 | +€277 | +22.3% |
| Taxes | 670/3 | €1,243 | €1,519 | +€277 | +22.3% |
| Profit (loss) for the period | 9904 | €287,532 | -€2,378,337 | -€2.7m | |
| Profit (loss) for the period to be appropriated | 9905 | €287,532 | -€2,378,337 | -€2.7m |
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 10 October 2026 via checked.be.