DESiRE-consulting: 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.
DESiRE-consulting
Largest movements
- Current investments +€70,000
up €70,000 (+53.8%), from €130,000 to €200,000
- Receivables within one year -€16,269
down €16,269 (-41.3%), from €39,437 to €23,168
of which Trade receivables: -€16,478
- Tangible fixed assets -€11,995
down €11,995 (-70.4%), from €17,044 to €5,049
- Other debts +€240,000
new in 2025: €240,000
- Profit (loss) carried forward -€160,129
down €160,129 (-81.4%), from €196,750 to €36,621
- Tax, wage and social debts -€35,838
down €35,838 (-89.6%), from €39,976 to €4,139
of which Taxes: -€34,338
- Gross operating margin -€61,133
down €61,133 (-33.9%), from €180,251 to €119,119
- Taxes -€7,062
down €7,062 (-20.1%), from €35,211 to €28,149
- Financial income +€2,218
up €2,218 (+231%), from €960 to €3,178
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 | €241,751 | €286,345 | +€44,594 | +18.4% |
| Fixed assets | 21/28 | €17,044 | €5,049 | -€11,995 | -70.4% |
| Tangible fixed assets | 22/27 | €17,044 | €5,049 | -€11,995 | -70.4% |
| Furniture and vehicles | 24 | €17,044 | €5,049 | -€11,995 | -70.4% |
| Current assets | 29/58 | €224,707 | €281,296 | +€56,589 | +25.2% |
| Amounts receivable within one year | 40/41 | €39,437 | €23,168 | -€16,269 | -41.3% |
| Trade receivables | 40 | €37,714 | €21,236 | -€16,478 | -43.7% |
| Other amounts receivable | 41 | €1,723 | €1,932 | +€209 | +12.1% |
| Current investments | 50/53 | €130,000 | €200,000 | +€70,000 | +53.8% |
| Cash at bank and in hand | 54/58 | €53,961 | €56,746 | +€2,785 | +5.2% |
| Deferred charges and accrued income | 490/1 | €1,309 | €1,382 | +€73 | +5.6% |
| Total equity and liabilities | 10/49 | €241,751 | €286,345 | +€44,594 | +18.4% |
| Equity | 10/15 | €199,300 | €39,171 | -€160,129 | -80.3% |
| Contributions | 10/11 | €2,550 | €2,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €196,750 | €36,621 | -€160,129 | -81.4% |
| Amounts payable | 17/49 | €42,451 | €247,175 | +€204,723 | +482% |
| Amounts payable within one year | 42/48 | €42,451 | €247,175 | +€204,723 | +482% |
| Trade debts | 44 | €2,475 | €3,036 | +€561 | +22.7% |
| Suppliers | 440/4 | €2,475 | €3,036 | +€561 | +22.7% |
| Taxes, remuneration and social security | 45 | €39,976 | €4,139 | -€35,838 | -89.6% |
| Taxes | 450/3 | €38,476 | €4,139 | -€34,338 | -89.2% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | - | €240,000 | +€240,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,840 | €11,995 | +€155 | +1.3% |
| Other operating charges | 640/8 | €1,707 | €2,125 | +€418 | +24.5% |
| Gross operating margin | 9900 | €180,251 | €119,119 | -€61,133 | -33.9% |
| Operating profit (loss) | 9901 | €166,704 | €104,999 | -€61,705 | -37.0% |
| Financial income | 75/76B | €960 | €3,178 | +€2,218 | +231% |
| Recurring financial income | 75 | €960 | €3,178 | +€2,218 | +231% |
| Financial charges | 65/66B | €288 | €158 | -€130 | -45.2% |
| Recurring financial charges | 65 | €288 | €158 | -€130 | -45.2% |
| Profit (loss) for the period before taxes | 9903 | €167,376 | €108,020 | -€59,357 | -35.5% |
| Income taxes | 67/77 | €35,211 | €28,149 | -€7,062 | -20.1% |
| Profit (loss) for the period | 9904 | €132,166 | €79,871 | -€52,295 | -39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €132,166 | €79,871 | -€52,295 | -39.6% |
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 18 October 2026 via checked.be.