DESILIF: what changed
Two fiscal 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.
DESILIF
Largest movements
- Receivables after one year +€42,394
up €42,394 (+48.6%), from €87,250 to €129,644
- Receivables within one year +€20,800
up €20,800 (+119.5%), from €17,412 to €38,211
- Cash +€10,282
up €10,282 (+14.8%), from €69,460 to €79,742
mainly Net result for the year (+€45,757) and Tax, wage and social debts (+€24,813)
- Reserves +€50,000
up €50,000 (+35.7%), from €140,000 to €190,000
- Tax, wage and social debts +€24,813
up €24,813 (+250.9%), from €9,890 to €34,702
of which Taxes: +€21,309
- Profit (loss) carried forward -€4,243
down €4,243 (-96.3%), from €4,405 to €162
- Gross operating margin -€140,765
down €140,765 (-69.8%), from €201,632 to €60,867
- Taxes -€34,353
down €34,353 (-67.3%), from €51,068 to €16,714
- Financial income +€6,437
up €6,437 (+7837.9%), from €82 to €6,519
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 | €174,151 | €247,608 | +€73,456 | +42.2% |
| Current assets | 29/58 | €174,151 | €247,608 | +€73,456 | +42.2% |
| Amounts receivable after more than one year | 29 | €87,250 | €129,644 | +€42,394 | +48.6% |
| Other amounts receivable | 291 | €87,250 | €129,644 | +€42,394 | +48.6% |
| Amounts receivable within one year | 40/41 | €17,412 | €38,211 | +€20,800 | +119.5% |
| Trade receivables | 40 | €17,412 | €38,211 | +€20,800 | +119.5% |
| Cash at bank and in hand | 54/58 | €69,460 | €79,742 | +€10,282 | +14.8% |
| Deferred charges and accrued income | 490/1 | €30 | €11 | -€19 | -62.2% |
| Total equity and liabilities | 10/49 | €174,151 | €247,608 | +€73,456 | +42.2% |
| Equity | 10/15 | €161,405 | €207,162 | +€45,757 | +28.3% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Reserves | 13 | €140,000 | €190,000 | +€50,000 | +35.7% |
| Distributable reserves | 133 | €140,000 | €190,000 | +€50,000 | +35.7% |
| Profit (loss) carried forward | 14 | €4,405 | €162 | -€4,243 | -96.3% |
| Amounts payable | 17/49 | €12,746 | €40,445 | +€27,699 | +217.3% |
| Amounts payable within one year | 42/48 | €12,737 | €40,442 | +€27,705 | +217.5% |
| Trade debts | 44 | €2,644 | €5,084 | +€2,440 | +92.3% |
| Suppliers | 440/4 | €2,644 | €5,084 | +€2,440 | +92.3% |
| Taxes, remuneration and social security | 45 | €9,890 | €34,702 | +€24,813 | +250.9% |
| Taxes | 450/3 | €9,890 | €31,198 | +€21,309 | +215.5% |
| Remuneration and social security | 454/9 | - | €3,504 | +€3,504 | |
| Other amounts payable | 47/48 | €203 | €655 | +€452 | +222.0% |
| Accrued charges and deferred income | 492/3 | €9 | €4 | -€6 | -61.2% |
| Other operating charges | 640/8 | €1,584 | €1,019 | -€565 | -35.7% |
| Gross operating margin | 9900 | €201,632 | €60,867 | -€140,765 | -69.8% |
| Operating profit (loss) | 9901 | €200,048 | €59,848 | -€140,200 | -70.1% |
| Financial income | 75/76B | €82 | €6,519 | +€6,437 | +7837.9% |
| Recurring financial income | 75 | €82 | €6,519 | +€6,437 | +7837.9% |
| Financial charges | 65/66B | €4,657 | €3,896 | -€762 | -16.4% |
| Recurring financial charges | 65 | €4,657 | €3,896 | -€762 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €195,472 | €62,471 | -€133,001 | -68.0% |
| Income taxes | 67/77 | €51,068 | €16,714 | -€34,353 | -67.3% |
| Profit (loss) for the period | 9904 | €144,405 | €45,757 | -€98,648 | -68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €144,405 | €45,757 | -€98,648 | -68.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.