DESIRENT: 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.
DESIRENT
Largest movements
- Receivables within one year +€505,000
up €505,000 (+208703.6%), from €242 to €505,242
- Tangible fixed assets +€136,339
up €136,339 (+5.1%), from €2.7m to €2.8m
of which Land and buildings: +€136,965
- Debts after one year +€560,915
up €560,915 (+29.1%), from €1.9m to €2.5m
- Other debts +€105,340
up €105,340 (+59.2%), from €177,980 to €283,320
- Profit (loss) carried forward -€56,016
down €56,016 (-241.8%), from -€23,167 to -€79,183
- Other operating charges +€25,687
up €25,687 (+84.3%), from €30,478 to €56,165
- Financial charges +€20,530
up €20,530 (+54.3%), from €37,806 to €58,336
- Depreciation +€20,396
up €20,396 (+21.0%), from €97,148 to €117,544
- Gross operating margin +€10,470
up €10,470 (+6.4%), from €164,500 to €174,971
- Financial income -€2,464
down €2,464 (-100.0%), from €2,464 to €0
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 | €2,670,673 | €3,313,000 | +€642,327 | +24.1% |
| Fixed assets | 21/28 | €2,655,551 | €2,791,890 | +€136,339 | +5.1% |
| Tangible fixed assets | 22/27 | €2,655,551 | €2,791,890 | +€136,339 | +5.1% |
| Land and buildings | 22 | €2,654,924 | €2,791,890 | +€136,965 | +5.2% |
| Furniture and vehicles | 24 | €626 | €0 | -€626 | -100.0% |
| Current assets | 29/58 | €15,122 | €521,110 | +€505,988 | +3346.0% |
| Amounts receivable within one year | 40/41 | €242 | €505,242 | +€505,000 | +208703.6% |
| Other amounts receivable | 41 | €242 | €505,242 | +€505,000 | +208703.6% |
| Cash at bank and in hand | 54/58 | €14,650 | €14,268 | -€382 | -2.6% |
| Deferred charges and accrued income | 490/1 | €230 | €1,600 | +€1,370 | +595.7% |
| Total equity and liabilities | 10/49 | €2,670,673 | €3,313,000 | +€642,327 | +24.1% |
| Equity | 10/15 | €444,547 | €387,736 | -€56,810 | -12.8% |
| Contributions | 10/11 | €446,000 | €446,000 | = | 0.0% |
| Reserves | 13 | €21,714 | €20,919 | -€794 | -3.7% |
| Tax-exempt reserves | 132 | €21,714 | €20,919 | -€794 | -3.7% |
| Profit (loss) carried forward | 14 | -€23,167 | -€79,183 | -€56,016 | -241.8% |
| Provisions and deferred taxes | 16 | €7,238 | €6,973 | -€265 | -3.7% |
| Deferred taxes | 168 | €7,238 | €6,973 | -€265 | -3.7% |
| Amounts payable | 17/49 | €2,218,888 | €2,918,291 | +€699,402 | +31.5% |
| Amounts payable after more than one year | 17 | €1,927,363 | €2,488,278 | +€560,915 | +29.1% |
| Financial debts | 170/4 | €1,927,363 | €2,488,278 | +€560,915 | +29.1% |
| Amounts payable within one year | 42/48 | €286,497 | €422,892 | +€136,395 | +47.6% |
| Current portion of amounts payable after more than one year | 42 | €107,953 | €136,832 | +€28,879 | +26.8% |
| Trade debts | 44 | €564 | €827 | +€263 | +46.7% |
| Suppliers | 440/4 | €564 | €827 | +€263 | +46.7% |
| Taxes, remuneration and social security | 45 | - | €1,913 | +€1,913 | |
| Taxes | 450/3 | - | €1,913 | +€1,913 | |
| Other amounts payable | 47/48 | €177,980 | €283,320 | +€105,340 | +59.2% |
| Accrued charges and deferred income | 492/3 | €5,029 | €7,120 | +€2,091 | +41.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,148 | €117,544 | +€20,396 | +21.0% |
| Other operating charges | 640/8 | €30,478 | €56,165 | +€25,687 | +84.3% |
| Gross operating margin | 9900 | €164,500 | €174,971 | +€10,470 | +6.4% |
| Operating profit (loss) | 9901 | €36,873 | €1,261 | -€35,612 | -96.6% |
| Financial income | 75/76B | €2,464 | €0 | -€2,464 | -100.0% |
| Recurring financial income | 75 | €2,464 | €0 | -€2,464 | -100.0% |
| Financial charges | 65/66B | €37,806 | €58,336 | +€20,530 | +54.3% |
| Recurring financial charges | 65 | €37,806 | €58,336 | +€20,530 | +54.3% |
| Profit (loss) for the period before taxes | 9903 | €1,531 | -€57,075 | -€58,606 | |
| Transfer from deferred taxes | 780 | €265 | €265 | = | 0.0% |
| Profit (loss) for the period | 9904 | €1,796 | -€56,810 | -€58,606 | |
| Transfer from tax-exempt reserves | 789 | €794 | €794 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,590 | -€56,016 | -€58,606 |
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 4 October 2026 via checked.be.