Desiderius: 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.
Desiderius
Largest movements
- Receivables within one year +€543,339
up €543,339 (+229%), from €237,020 to €780,359
of which Other amounts receivable: +€524,609
- Cash +€221,280
up €221,280 (+26.0%), from €850,887 to €1.1m
mainly Net result for the year (+€639,083) and Tax, wage and social debts (+€133,788)
- Reserves +€639,426
up €639,426 (+81.8%), from €782,000 to €1.4m
- Tax, wage and social debts +€133,788
up €133,788 (+46.2%), from €289,284 to €423,071
of which Taxes: +€136,282
- Gross operating margin +€234,855
up €234,855 (+38.6%), from €608,772 to €843,627
- Taxes +€63,154
up €63,154 (+42.8%), from €147,456 to €210,610
- Financial income +€8,509
up €8,509 (+9,420%), from €90 to €8,599
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 | €1,088,333 | €1,856,824 | +€768,491 | +70.6% |
| Fixed assets | 21/28 | €397 | €3,657 | +€3,260 | +821% |
| Tangible fixed assets | 22/27 | €397 | €3,657 | +€3,260 | +821% |
| Furniture and vehicles | 24 | €397 | €191 | -€206 | -52.0% |
| Other tangible fixed assets | 26 | - | €3,466 | +€3,466 | |
| Current assets | 29/58 | €1,087,936 | €1,853,167 | +€765,231 | +70.3% |
| Amounts receivable within one year | 40/41 | €237,020 | €780,359 | +€543,339 | +229% |
| Trade receivables | 40 | €232,260 | €250,990 | +€18,730 | +8.1% |
| Other amounts receivable | 41 | €4,760 | €529,369 | +€524,609 | +11,022% |
| Cash at bank and in hand | 54/58 | €850,887 | €1,072,166 | +€221,280 | +26.0% |
| Deferred charges and accrued income | 490/1 | €29 | €642 | +€613 | +2,112% |
| Total equity and liabilities | 10/49 | €1,088,333 | €1,856,824 | +€768,491 | +70.6% |
| Equity | 10/15 | €787,344 | €1,426,426 | +€639,083 | +81.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €782,000 | €1,421,426 | +€639,426 | +81.8% |
| Distributable reserves | 133 | €782,000 | €1,421,426 | +€639,426 | +81.8% |
| Profit (loss) carried forward | 14 | €344 | €0 | -€344 | -100% |
| Amounts payable | 17/49 | €300,989 | €430,397 | +€129,408 | +43.0% |
| Amounts payable within one year | 42/48 | €300,989 | €430,397 | +€129,408 | +43.0% |
| Trade debts | 44 | €11,705 | €7,326 | -€4,379 | -37.4% |
| Suppliers | 440/4 | €11,705 | €7,326 | -€4,379 | -37.4% |
| Taxes, remuneration and social security | 45 | €289,284 | €423,071 | +€133,788 | +46.2% |
| Taxes | 450/3 | €286,790 | €423,071 | +€136,282 | +47.5% |
| Remuneration and social security | 454/9 | €2,494 | €0 | -€2,494 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €206 | €208 | +€2 | +0.9% |
| Other operating charges | 640/8 | €0 | €331 | +€331 | |
| Gross operating margin | 9900 | €608,772 | €843,627 | +€234,855 | +38.6% |
| Operating profit (loss) | 9901 | €608,566 | €843,088 | +€234,522 | +38.5% |
| Financial income | 75/76B | €90 | €8,599 | +€8,509 | +9,420% |
| Recurring financial income | 75 | €90 | €8,599 | +€8,509 | +9,420% |
| Financial charges | 65/66B | €128 | €1,994 | +€1,866 | +1,460% |
| Recurring financial charges | 65 | €128 | €1,994 | +€1,866 | +1,460% |
| Profit (loss) for the period before taxes | 9903 | €608,528 | €849,693 | +€241,164 | +39.6% |
| Income taxes | 67/77 | €147,456 | €210,610 | +€63,154 | +42.8% |
| Profit (loss) for the period | 9904 | €461,072 | €639,083 | +€178,010 | +38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €461,072 | €639,083 | +€178,010 | +38.6% |
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 29 October 2026 via checked.be.