Desem & C° Holding: 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.
Desem & C° Holding
Largest movements
- Receivables within one year +€200,348
up €200,348 (+13399.0%), from €1,495 to €201,843
- Financial fixed assets +€150,025
up €150,025 (+41.5%), from €361,500 to €511,525
- Cash +€16,503
up €16,503 (+1486.3%), from €1,110 to €17,613
mainly Contributions, distributions and other (+€375,000) and Other debts (+€183,605)
- Deferred charges and accrued income +€12,353
up €12,353 (+316.8%), from €3,900 to €16,253
- Contributions +€375,000
up €375,000 (+241.9%), from €155,001 to €530,001
- Debts after one year -€184,125
down €184,125 (-100.0%), from €184,125 to €0
- Other debts +€183,605
up €183,605 (+78722.7%), from €233 to €183,838
- Financial income +€11,085
up €11,085 (+77.5%), from €14,311 to €25,397
- Other operating charges -€2,878
down €2,878 (-49.3%), from €5,837 to €2,959
- Gross operating margin +€1,059
up €1,059 (+12.6%), from -€8,386 to -€7,328
- Financial charges -€503
down €503 (-4.5%), from €11,085 to €10,582
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 | €368,006 | €747,234 | +€379,229 | +103.0% |
| Fixed assets | 21/28 | €361,500 | €511,525 | +€150,025 | +41.5% |
| Financial fixed assets | 28 | €361,500 | €511,525 | +€150,025 | +41.5% |
| Current assets | 29/58 | €6,506 | €235,709 | +€229,204 | +3523.2% |
| Amounts receivable within one year | 40/41 | €1,495 | €201,843 | +€200,348 | +13399.0% |
| Other amounts receivable | 41 | €1,495 | €201,843 | +€200,348 | +13399.0% |
| Cash at bank and in hand | 54/58 | €1,110 | €17,613 | +€16,503 | +1486.3% |
| Deferred charges and accrued income | 490/1 | €3,900 | €16,253 | +€12,353 | +316.8% |
| Total equity and liabilities | 10/49 | €368,006 | €747,234 | +€379,229 | +103.0% |
| Equity | 10/15 | €144,004 | €523,532 | +€379,528 | +263.6% |
| Contributions | 10/11 | €155,001 | €530,001 | +€375,000 | +241.9% |
| Profit (loss) carried forward | 14 | -€10,997 | -€6,469 | +€4,528 | +41.2% |
| Amounts payable | 17/49 | €224,002 | €223,703 | -€299 | -0.1% |
| Amounts payable after more than one year | 17 | €184,125 | €0 | -€184,125 | -100.0% |
| Financial debts | 170/4 | €184,125 | €0 | -€184,125 | -100.0% |
| Amounts payable within one year | 42/48 | €39,877 | €223,703 | +€183,826 | +461.0% |
| Current portion of amounts payable after more than one year | 42 | €34,125 | €34,125 | = | 0.0% |
| Trade debts | 44 | €804 | €5,740 | +€4,935 | +613.6% |
| Suppliers | 440/4 | €804 | €5,740 | +€4,935 | +613.6% |
| Taxes, remuneration and social security | 45 | €4,714 | €0 | -€4,714 | -100.0% |
| Taxes | 450/3 | €4,714 | €0 | -€4,714 | -100.0% |
| Other amounts payable | 47/48 | €233 | €183,838 | +€183,605 | +78722.7% |
| Other operating charges | 640/8 | €5,837 | €2,959 | -€2,878 | -49.3% |
| Gross operating margin | 9900 | -€8,386 | -€7,328 | +€1,059 | +12.6% |
| Operating profit (loss) | 9901 | -€14,223 | -€10,287 | +€3,936 | +27.7% |
| Financial income | 75/76B | €14,311 | €25,397 | +€11,085 | +77.5% |
| Recurring financial income | 75 | €14,311 | €25,397 | +€11,085 | +77.5% |
| Financial charges | 65/66B | €11,085 | €10,582 | -€503 | -4.5% |
| Recurring financial charges | 65 | €11,085 | €10,582 | -€503 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,997 | €4,528 | +€15,525 | |
| Profit (loss) for the period | 9904 | -€10,997 | €4,528 | +€15,525 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,997 | €4,528 | +€15,525 |
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 7 October 2026 via checked.be.