DesemBrood: 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.
DesemBrood
Largest movements
- Cash +€11,204
up €11,204 (+43.3%), from €25,895 to €37,098
mainly Other debts (+€15,392) and Net result for the year (+€7,107)
- Receivables within one year -€2,169
down €2,169 (-87.9%), from €2,467 to €298
of which Trade receivables: -€2,467
- Tangible fixed assets -€1,010
down €1,010 (-58.3%), from €1,733 to €723
- Other debts +€15,392
up €15,392 (+385.6%), from €3,991 to €19,383
- Reserves -€7,164
no longer reported in 2025 (was €7,164)
- Gross operating margin -€2,594
down €2,594 (-18.2%), from €14,221 to €11,627
- Taxes +€145
up €145 (+6.1%), from €2,357 to €2,502
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 | €30,245 | €38,120 | +€7,875 | +26.0% |
| Fixed assets | 21/28 | €1,733 | €723 | -€1,010 | -58.3% |
| Tangible fixed assets | 22/27 | €1,733 | €723 | -€1,010 | -58.3% |
| Plant, machinery and equipment | 23 | €1,733 | €723 | -€1,010 | -58.3% |
| Current assets | 29/58 | €28,512 | €37,397 | +€8,885 | +31.2% |
| Amounts receivable within one year | 40/41 | €2,467 | €298 | -€2,169 | -87.9% |
| Trade receivables | 40 | €2,467 | - | -€2,467 | |
| Other amounts receivable | 41 | - | €298 | +€298 | |
| Cash at bank and in hand | 54/58 | €25,895 | €37,098 | +€11,204 | +43.3% |
| Deferred charges and accrued income | 490/1 | €150 | - | -€150 | |
| Total equity and liabilities | 10/49 | €30,245 | €38,120 | +€7,875 | +26.0% |
| Equity | 10/15 | €25,764 | €18,600 | -€7,164 | -27.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,164 | - | -€7,164 | |
| Distributable reserves | 133 | €7,164 | - | -€7,164 | |
| Amounts payable | 17/49 | €4,481 | €19,520 | +€15,038 | +335.6% |
| Amounts payable within one year | 42/48 | €4,481 | €19,520 | +€15,038 | +335.6% |
| Taxes, remuneration and social security | 45 | €490 | €137 | -€353 | -72.1% |
| Taxes | 450/3 | €490 | €137 | -€353 | -72.1% |
| Other amounts payable | 47/48 | €3,991 | €19,383 | +€15,392 | +385.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,141 | €1,010 | -€131 | -11.5% |
| Other operating charges | 640/8 | €917 | €942 | +€25 | +2.7% |
| Gross operating margin | 9900 | €14,221 | €11,627 | -€2,594 | -18.2% |
| Operating profit (loss) | 9901 | €12,164 | €9,676 | -€2,488 | -20.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +2100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +2100.0% |
| Financial charges | 65/66B | €60 | €67 | +€6 | +10.4% |
| Recurring financial charges | 65 | €60 | €67 | +€6 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €12,104 | €9,609 | -€2,494 | -20.6% |
| Income taxes | 67/77 | €2,357 | €2,502 | +€145 | +6.1% |
| Profit (loss) for the period | 9904 | €9,747 | €7,107 | -€2,639 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,747 | €7,107 | -€2,639 | -27.1% |
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.