DESIDERI: 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.
DESIDERI
Largest movements
- Cash -€57,053
down €57,053 (-63.1%), from €90,475 to €33,422
mainly Current investments (-€50,000) and Stocks and contracts (-€17,159)
- Current investments +€50,000
up €50,000 (+12.5%), from €400,000 to €450,000
- Stocks and contracts +€17,159
new in 2025: €17,159
- Tangible fixed assets -€15,818
down €15,818 (-28.3%), from €55,819 to €40,000
- Trade debts -€13,420
down €13,420 (-82.4%), from €16,281 to €2,861
- Gross operating margin -€2,883
down €2,883 (-21.1%), from €13,684 to €10,801
- Financial income +€2,445
up €2,445 (+26.8%), from €9,122 to €11,567
- Taxes +€492
up €492 (+53.9%), from €912 to €1,404
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 | €579,837 | €570,407 | -€9,430 | -1.6% |
| Fixed assets | 21/28 | €55,819 | €40,000 | -€15,818 | -28.3% |
| Tangible fixed assets | 22/27 | €55,819 | €40,000 | -€15,818 | -28.3% |
| Furniture and vehicles | 24 | €55,819 | €40,000 | -€15,818 | -28.3% |
| Current assets | 29/58 | €524,018 | €530,406 | +€6,388 | +1.2% |
| Stocks and contracts in progress | 3 | - | €17,159 | +€17,159 | |
| Stocks | 30/36 | - | €17,159 | +€17,159 | |
| Amounts receivable within one year | 40/41 | €27,130 | €24,305 | -€2,826 | -10.4% |
| Trade receivables | 40 | €10,577 | €17,509 | +€6,932 | +65.5% |
| Other amounts receivable | 41 | €16,553 | €6,796 | -€9,758 | -58.9% |
| Current investments | 50/53 | €400,000 | €450,000 | +€50,000 | +12.5% |
| Cash at bank and in hand | 54/58 | €90,475 | €33,422 | -€57,053 | -63.1% |
| Deferred charges and accrued income | 490/1 | €6,413 | €5,521 | -€892 | -13.9% |
| Total equity and liabilities | 10/49 | €579,837 | €570,407 | -€9,430 | -1.6% |
| Equity | 10/15 | €563,556 | €567,545 | +€3,990 | +0.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €501,556 | €505,545 | +€3,990 | +0.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €495,356 | €499,345 | +€3,990 | +0.8% |
| Amounts payable | 17/49 | €16,281 | €2,861 | -€13,420 | -82.4% |
| Amounts payable within one year | 42/48 | €16,281 | €2,861 | -€13,420 | -82.4% |
| Trade debts | 44 | €16,281 | €2,861 | -€13,420 | -82.4% |
| Suppliers | 440/4 | €16,281 | €2,861 | -€13,420 | -82.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,818 | €15,818 | = | 0.0% |
| Other operating charges | 640/8 | €827 | €765 | -€61 | -7.4% |
| Gross operating margin | 9900 | €13,684 | €10,801 | -€2,883 | -21.1% |
| Operating profit (loss) | 9901 | -€2,961 | -€5,782 | -€2,822 | -95.3% |
| Financial income | 75/76B | €9,122 | €11,567 | +€2,445 | +26.8% |
| Recurring financial income | 75 | €9,122 | €11,567 | +€2,445 | +26.8% |
| Financial charges | 65/66B | €296 | €391 | +€95 | +32.2% |
| Recurring financial charges | 65 | €296 | €391 | +€95 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | €5,866 | €5,394 | -€472 | -8.0% |
| Income taxes | 67/77 | €912 | €1,404 | +€492 | +53.9% |
| Profit (loss) for the period | 9904 | €4,954 | €3,990 | -€964 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,954 | €3,990 | -€964 | -19.5% |
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 11 October 2026 via checked.be.