desideria: 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.
desideria
Largest movements
- Tangible fixed assets -€41,075
down €41,075 (-5.5%), from €753,558 to €712,483
of which Land and buildings: -€28,800
- Cash -€14,596
down €14,596 (-34.4%), from €42,400 to €27,804
mainly Other debts (-€65,579) and Debts after one year (-€65,401)
- Reserves +€75,559
up €75,559 (+16.3%), from €462,175 to €537,734
- Other debts -€65,579
down €65,579 (-54.8%), from €119,590 to €54,011
- Debts after one year -€65,401
down €65,401 (-59.7%), from €109,524 to €44,123
- Gross operating margin +€4,482
up €4,482 (+2.6%), from €171,553 to €176,035
- Financial charges -€2,450
down €2,450 (-31.0%), from €7,896 to €5,446
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 | €798,701 | €742,611 | -€56,089 | -7.0% |
| Fixed assets | 21/28 | €753,930 | €712,854 | -€41,075 | -5.4% |
| Tangible fixed assets | 22/27 | €753,558 | €712,483 | -€41,075 | -5.5% |
| Land and buildings | 22 | €681,600 | €652,800 | -€28,800 | -4.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €16,627 | €11,513 | -€5,114 | -30.8% |
| Other tangible fixed assets | 26 | €55,330 | €48,169 | -€7,161 | -12.9% |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €44,771 | €29,757 | -€15,014 | -33.5% |
| Amounts receivable within one year | 40/41 | €2,371 | €1,953 | -€418 | -17.6% |
| Trade receivables | 40 | €2,371 | €1,953 | -€418 | -17.6% |
| Cash at bank and in hand | 54/58 | €42,400 | €27,804 | -€14,596 | -34.4% |
| Total equity and liabilities | 10/49 | €798,701 | €742,611 | -€56,089 | -7.0% |
| Equity | 10/15 | €489,430 | €564,988 | +€75,559 | +15.4% |
| Contributions | 10/11 | €6,208 | €6,208 | = | 0.0% |
| Reserves | 13 | €462,175 | €537,734 | +€75,559 | +16.3% |
| Distributable reserves | 133 | €462,175 | €537,734 | +€75,559 | +16.3% |
| Profit (loss) carried forward | 14 | €21,047 | €21,047 | = | 0.0% |
| Amounts payable | 17/49 | €309,271 | €177,623 | -€131,648 | -42.6% |
| Amounts payable after more than one year | 17 | €109,524 | €44,123 | -€65,401 | -59.7% |
| Financial debts | 170/4 | €109,524 | €44,123 | -€65,401 | -59.7% |
| Amounts payable within one year | 42/48 | €199,527 | €133,359 | -€66,168 | -33.2% |
| Current portion of amounts payable after more than one year | 42 | €69,805 | €70,809 | +€1,004 | +1.4% |
| Trade debts | 44 | €3,328 | €2,304 | -€1,024 | -30.8% |
| Suppliers | 440/4 | €3,328 | €2,304 | -€1,024 | -30.8% |
| Taxes, remuneration and social security | 45 | €6,804 | €6,235 | -€570 | -8.4% |
| Taxes | 450/3 | €6,804 | €6,235 | -€570 | -8.4% |
| Other amounts payable | 47/48 | €119,590 | €54,011 | -€65,579 | -54.8% |
| Accrued charges and deferred income | 492/3 | €221 | €141 | -€79 | -35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,901 | €46,582 | +€1,681 | +3.7% |
| Other operating charges | 640/8 | €10,604 | €12,199 | +€1,595 | +15.0% |
| Gross operating margin | 9900 | €171,553 | €176,035 | +€4,482 | +2.6% |
| Operating profit (loss) | 9901 | €116,049 | €117,254 | +€1,206 | +1.0% |
| Financial charges | 65/66B | €7,896 | €5,446 | -€2,450 | -31.0% |
| Recurring financial charges | 65 | €7,896 | €5,446 | -€2,450 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €108,153 | €111,808 | +€3,656 | +3.4% |
| Income taxes | 67/77 | €34,934 | €36,249 | +€1,315 | +3.8% |
| Profit (loss) for the period | 9904 | €73,218 | €75,559 | +€2,341 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,218 | €75,559 | +€2,341 | +3.2% |
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 17 October 2026 via checked.be.