DESETEC: 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.
DESETEC
Largest movements
- Deferred charges and accrued income +€32,291
up €32,291 (+919%), from €3,514 to €35,805
- Cash -€5,046
down €5,046 (-52.7%), from €9,584 to €4,537
mainly Deferred charges and accrued income (-€32,291) and Trade debts (-€6,238)
- Receivables within one year -€4,393
down €4,393 (-24.6%), from €17,890 to €13,497
of which Other amounts receivable: -€3,129
- Tangible fixed assets -€3,911
down €3,911 (-28.6%), from €13,688 to €9,777
- Debts after one year +€12,517
up €12,517 (+144%), from €8,700 to €21,217
- Current portion of long-term debt +€8,892
up €8,892 (+228%), from €3,908 to €12,800
- Trade debts -€6,238
down €6,238 (-96.2%), from €6,483 to €246
- Profit (loss) carried forward +€3,770
up €3,770 (+27.6%), from €13,683 to €17,453
- Turnover -€21,531
down €21,531 (-15.2%), from €141,968 to €120,437
- Purchases and services -€18,709
down €18,709 (-14.5%), from €129,394 to €110,685
- Gross operating margin -€2,822
down €2,822 (-22.4%), from €12,574 to €9,752
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.
Derived cash bridge
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 | €50,599 | €69,540 | +€18,941 | +37.4% |
| Fixed assets | 21/28 | €13,688 | €9,777 | -€3,911 | -28.6% |
| Tangible fixed assets | 22/27 | €13,688 | €9,777 | -€3,911 | -28.6% |
| Furniture and vehicles | 24 | €13,688 | €9,777 | -€3,911 | -28.6% |
| Current assets | 29/58 | €36,912 | €59,763 | +€22,852 | +61.9% |
| Stocks and contracts in progress | 3 | €495 | €495 | = | 0.0% |
| Stocks | 30/36 | €495 | €495 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,890 | €13,497 | -€4,393 | -24.6% |
| Trade receivables | 40 | €9,751 | €8,487 | -€1,264 | -13.0% |
| Other amounts receivable | 41 | €8,139 | €5,010 | -€3,129 | -38.4% |
| Current investments | 50/53 | €5,429 | €5,429 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,584 | €4,537 | -€5,046 | -52.7% |
| Deferred charges and accrued income | 490/1 | €3,514 | €35,805 | +€32,291 | +919% |
| Total equity and liabilities | 10/49 | €50,599 | €69,540 | +€18,941 | +37.4% |
| Equity | 10/15 | €24,858 | €28,628 | +€3,770 | +15.2% |
| Contributions | 10/11 | €11,175 | €11,175 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,683 | €17,453 | +€3,770 | +27.6% |
| Amounts payable | 17/49 | €25,742 | €40,913 | +€15,171 | +58.9% |
| Amounts payable after more than one year | 17 | €8,700 | €21,217 | +€12,517 | +144% |
| Financial debts | 170/4 | €8,700 | €21,217 | +€12,517 | +144% |
| Amounts payable within one year | 42/48 | €10,392 | €13,046 | +€2,654 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €3,908 | €12,800 | +€8,892 | +228% |
| Trade debts | 44 | €6,483 | €246 | -€6,238 | -96.2% |
| Suppliers | 440/4 | €6,483 | €246 | -€6,238 | -96.2% |
| Accrued charges and deferred income | 492/3 | €6,650 | €6,650 | = | 0.0% |
| Turnover | 70 | €141,968 | €120,437 | -€21,531 | -15.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €129,394 | €110,685 | -€18,709 | -14.5% |
| Remuneration, social security and pensions | 62 | €995 | €823 | -€173 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,911 | €3,911 | = | 0.0% |
| Gross operating margin | 9900 | €12,574 | €9,752 | -€2,822 | -22.4% |
| Operating profit (loss) | 9901 | €7,668 | €5,019 | -€2,650 | -34.6% |
| Financial income | 75/76B | €22 | €26 | +€3 | +15.0% |
| Recurring financial income | 75 | €22 | €26 | +€3 | +15.0% |
| Financial charges | 65/66B | €874 | €303 | -€571 | -65.3% |
| Recurring financial charges | 65 | €874 | €303 | -€571 | -65.3% |
| Profit (loss) for the period before taxes | 9903 | €6,817 | €4,742 | -€2,075 | -30.4% |
| Income taxes | 67/77 | €80 | €972 | +€892 | +1,118% |
| Profit (loss) for the period | 9904 | €6,737 | €3,770 | -€2,967 | -44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,737 | €3,770 | -€2,967 | -44.0% |
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 18 October 2026 via checked.be.