DESCY: 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.
DESCY
Largest movements
- Receivables within one year -€18,595
down €18,595 (-49.1%), from €37,852 to €19,257
of which Trade receivables: -€26,248
- Cash +€11,188
up €11,188 (+82.7%), from €13,527 to €24,715
mainly Receivables within one year (+€18,595) and Net result for the year (+€7,317)
- Trade debts -€14,290
down €14,290 (-49.5%), from €28,890 to €14,600
- Profit (loss) carried forward +€7,317
up €7,317 (+20.4%), from -€35,799 to -€28,482
- Tax, wage and social debts -€5,933
down €5,933 (-77.7%), from €7,641 to €1,708
- Other debts +€3,101
up €3,101 (+10.1%), from €30,646 to €33,747
- Accrued charges and deferred income +€2,436
new in 2025: €2,436
- Gross operating margin -€12,251
down €12,251 (-57.2%), from €21,424 to €9,173
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 | €51,379 | €44,010 | -€7,370 | -14.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €51,379 | €44,010 | -€7,370 | -14.3% |
| Amounts receivable within one year | 40/41 | €37,852 | €19,257 | -€18,595 | -49.1% |
| Trade receivables | 40 | €34,923 | €8,676 | -€26,248 | -75.2% |
| Other amounts receivable | 41 | €2,929 | €10,582 | +€7,653 | +261.3% |
| Cash at bank and in hand | 54/58 | €13,527 | €24,715 | +€11,188 | +82.7% |
| Deferred charges and accrued income | 490/1 | €0 | €37 | +€37 | |
| Total equity and liabilities | 10/49 | €51,379 | €44,010 | -€7,370 | -14.3% |
| Equity | 10/15 | -€15,799 | -€8,482 | +€7,317 | +46.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,799 | -€28,482 | +€7,317 | +20.4% |
| Amounts payable | 17/49 | €67,178 | €52,491 | -€14,687 | -21.9% |
| Amounts payable within one year | 42/48 | €67,178 | €50,055 | -€17,123 | -25.5% |
| Trade debts | 44 | €28,890 | €14,600 | -€14,290 | -49.5% |
| Suppliers | 440/4 | €28,890 | €14,600 | -€14,290 | -49.5% |
| Taxes, remuneration and social security | 45 | €7,641 | €1,708 | -€5,933 | -77.7% |
| Taxes | 450/3 | €7,641 | €1,708 | -€5,933 | -77.7% |
| Other amounts payable | 47/48 | €30,646 | €33,747 | +€3,101 | +10.1% |
| Accrued charges and deferred income | 492/3 | - | €2,436 | +€2,436 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €0 | = | |
| Other operating charges | 640/8 | €1,947 | €1,835 | -€112 | -5.7% |
| Gross operating margin | 9900 | €21,424 | €9,173 | -€12,251 | -57.2% |
| Operating profit (loss) | 9901 | €19,477 | €7,338 | -€12,139 | -62.3% |
| Financial charges | 65/66B | €0 | €21 | +€21 | |
| Recurring financial charges | 65 | €0 | €21 | +€21 | |
| Profit (loss) for the period before taxes | 9903 | €19,477 | €7,317 | -€12,160 | -62.4% |
| Profit (loss) for the period | 9904 | €19,477 | €7,317 | -€12,160 | -62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,477 | €7,317 | -€12,160 | -62.4% |
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 5 October 2026 via checked.be.