DeSi.med: 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.
DeSi.med
Largest movements
- Cash -€14,096
down €14,096 (-45.8%), from €30,806 to €16,710
mainly Investment in fixed assets (net) (-€20,018) and Contributions, distributions and other (-€10,541)
- Tangible fixed assets +€10,350
up €10,350 (+50.1%), from €20,652 to €31,002
of which Other tangible fixed assets: +€11,326
- Intangible fixed assets -€8,450
down €8,450 (-33.3%), from €25,350 to €16,900
- Receivables within one year +€1,560
up €1,560 (+8.4%), from €18,555 to €20,115
of which Other amounts receivable: +€3,966
- Reserves -€9,500
down €9,500 (-16.0%), from €59,250 to €49,750
- Other debts +€8,856
up €8,856 (+521%), from €1,700 to €10,557
- Debts after one year -€5,990
no longer reported in 2025 (was €5,990)
- Tax, wage and social debts -€3,424
no longer reported in 2025 (was €3,424)
- Short-term financial debts -€3,413
down €3,413 (-36.5%), from €9,363 to €5,949
- Gross operating margin -€17,724
down €17,724 (-35.3%), from €50,279 to €32,555
- Taxes -€5,774
down €5,774 (-57.2%), from €10,102 to €4,328
- Depreciation +€4,182
up €4,182 (+30.0%), from €13,936 to €18,118
- Financial charges +€763
up €763 (+19.3%), from €3,955 to €4,718
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 | €99,146 | €88,688 | -€10,457 | -10.5% |
| Fixed assets | 21/28 | €46,002 | €47,902 | +€1,900 | +4.1% |
| Intangible fixed assets | 21 | €25,350 | €16,900 | -€8,450 | -33.3% |
| Tangible fixed assets | 22/27 | €20,652 | €31,002 | +€10,350 | +50.1% |
| Furniture and vehicles | 24 | €18,353 | €17,376 | -€977 | -5.3% |
| Other tangible fixed assets | 26 | €2,299 | €13,625 | +€11,326 | +493% |
| Current assets | 29/58 | €53,143 | €40,787 | -€12,357 | -23.3% |
| Amounts receivable within one year | 40/41 | €18,555 | €20,115 | +€1,560 | +8.4% |
| Trade receivables | 40 | €17,850 | €15,443 | -€2,407 | -13.5% |
| Other amounts receivable | 41 | €705 | €4,672 | +€3,966 | +562% |
| Cash at bank and in hand | 54/58 | €30,806 | €16,710 | -€14,096 | -45.8% |
| Deferred charges and accrued income | 490/1 | €3,782 | €3,962 | +€180 | +4.7% |
| Total equity and liabilities | 10/49 | €99,146 | €88,688 | -€10,457 | -10.5% |
| Equity | 10/15 | €71,402 | €64,772 | -€6,630 | -9.3% |
| Contributions | 10/11 | €11,996 | €11,996 | = | 0.0% |
| Reserves | 13 | €59,250 | €49,750 | -€9,500 | -16.0% |
| Distributable reserves | 133 | €59,250 | €49,750 | -€9,500 | -16.0% |
| Profit (loss) carried forward | 14 | €156 | €3,026 | +€2,870 | +1,841% |
| Amounts payable | 17/49 | €27,744 | €23,916 | -€3,827 | -13.8% |
| Amounts payable after more than one year | 17 | €5,990 | - | -€5,990 | |
| Financial debts | 170/4 | €5,990 | - | -€5,990 | |
| Amounts payable within one year | 42/48 | €21,754 | €23,916 | +€2,162 | +9.9% |
| Financial debts | 43 | €9,363 | €5,949 | -€3,413 | -36.5% |
| Credit institutions | 430/8 | €9,363 | €5,949 | -€3,413 | -36.5% |
| Trade debts | 44 | €7,268 | €7,411 | +€143 | +2.0% |
| Suppliers | 440/4 | €7,268 | €7,411 | +€143 | +2.0% |
| Taxes, remuneration and social security | 45 | €3,424 | - | -€3,424 | |
| Taxes | 450/3 | €3,424 | - | -€3,424 | |
| Other amounts payable | 47/48 | €1,700 | €10,557 | +€8,856 | +521% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,936 | €18,118 | +€4,182 | +30.0% |
| Other operating charges | 640/8 | €1,274 | €1,480 | +€206 | +16.2% |
| Non-recurring operating charges | 66A | €398 | - | -€398 | |
| Gross operating margin | 9900 | €50,279 | €32,555 | -€17,724 | -35.3% |
| Operating profit (loss) | 9901 | €34,671 | €12,957 | -€21,714 | -62.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,955 | €4,718 | +€763 | +19.3% |
| Recurring financial charges | 65 | €3,955 | €4,718 | +€763 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €30,717 | €8,239 | -€22,477 | -73.2% |
| Income taxes | 67/77 | €10,102 | €4,328 | -€5,774 | -57.2% |
| Profit (loss) for the period | 9904 | €20,615 | €3,911 | -€16,704 | -81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,615 | €3,911 | -€16,704 | -81.0% |
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 22 October 2026 via checked.be.