DESICON: 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.
DESICON
Largest movements
- Receivables within one year +€2,426
up €2,426 (+18.0%), from €13,445 to €15,871
of which Other amounts receivable: +€3,031
- Cash -€2,208
down €2,208 (-2.3%), from €97,158 to €94,950
mainly Trade debts (-€52,227) and Other debts (-€4,992)
- Tangible fixed assets -€1,179
down €1,179 (-33.3%), from €3,538 to €2,359
- Trade debts -€52,227
down €52,227 (-81.3%), from €64,253 to €12,026
- Reserves +€51,632
up €51,632 (+998.6%), from €5,170 to €56,802
of which Distributable reserves: +€53,492
- Other debts -€4,992
down €4,992 (-77.0%), from €6,480 to €1,488
- Tax, wage and social debts +€4,654
up €4,654 (+18.0%), from €25,856 to €30,510
of which Taxes: +€3,886
- Write-downs +€24,750
up €24,750, from -€24,750 to €0
- Taxes +€18,731
new in 2025: €18,731
- Gross operating margin +€3,941
up €3,941 (+1.9%), from €204,030 to €207,971
- Staff costs +€3,254
up €3,254 (+2.5%), from €132,436 to €135,690
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 | €114,381 | €113,455 | -€926 | -0.8% |
| Fixed assets | 21/28 | €3,538 | €2,359 | -€1,179 | -33.3% |
| Tangible fixed assets | 22/27 | €3,538 | €2,359 | -€1,179 | -33.3% |
| Other tangible fixed assets | 26 | €3,538 | €2,359 | -€1,179 | -33.3% |
| Current assets | 29/58 | €110,843 | €111,096 | +€253 | +0.2% |
| Amounts receivable within one year | 40/41 | €13,445 | €15,871 | +€2,426 | +18.0% |
| Trade receivables | 40 | €12,728 | €12,123 | -€605 | -4.8% |
| Other amounts receivable | 41 | €717 | €3,749 | +€3,031 | +422.6% |
| Cash at bank and in hand | 54/58 | €97,158 | €94,950 | -€2,208 | -2.3% |
| Deferred charges and accrued income | 490/1 | €240 | €275 | +€35 | +14.7% |
| Total equity and liabilities | 10/49 | €114,381 | €113,455 | -€926 | -0.8% |
| Equity | 10/15 | €17,570 | €69,202 | +€51,632 | +293.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,170 | €56,802 | +€51,632 | +998.6% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €3,310 | €56,802 | +€53,492 | +1616.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €96,810 | €44,253 | -€52,558 | -54.3% |
| Amounts payable within one year | 42/48 | €96,589 | €44,024 | -€52,565 | -54.4% |
| Trade debts | 44 | €64,253 | €12,026 | -€52,227 | -81.3% |
| Suppliers | 440/4 | €64,253 | €12,026 | -€52,227 | -81.3% |
| Taxes, remuneration and social security | 45 | €25,856 | €30,510 | +€4,654 | +18.0% |
| Taxes | 450/3 | €4,128 | €8,013 | +€3,886 | +94.1% |
| Remuneration and social security | 454/9 | €21,728 | €22,497 | +€768 | +3.5% |
| Other amounts payable | 47/48 | €6,480 | €1,488 | -€4,992 | -77.0% |
| Accrued charges and deferred income | 492/3 | €221 | €229 | +€8 | +3.4% |
| Remuneration, social security and pensions | 62 | €132,436 | €135,690 | +€3,254 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,179 | €1,179 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€24,750 | €0 | +€24,750 | |
| Other operating charges | 640/8 | €528 | €571 | +€42 | +8.0% |
| Gross operating margin | 9900 | €204,030 | €207,971 | +€3,941 | +1.9% |
| Operating profit (loss) | 9901 | €94,636 | €70,530 | -€24,106 | -25.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €163 | €168 | +€5 | +3.1% |
| Recurring financial charges | 65 | €163 | €168 | +€5 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €94,473 | €70,362 | -€24,111 | -25.5% |
| Income taxes | 67/77 | - | €18,731 | +€18,731 | |
| Profit (loss) for the period | 9904 | €94,473 | €51,632 | -€42,841 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €94,473 | €51,632 | -€42,841 | -45.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.