Désistance: 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.
Désistance
Largest movements
- Cash +€106,499
up €106,499 (+655%), from €16,267 to €122,765
mainly Accrued charges and deferred income (+€103,788) and Tax, wage and social debts (+€14,640)
- Receivables within one year +€18,142
up €18,142 (+359%), from €5,057 to €23,198
- Deferred charges and accrued income -€3,318
down €3,318 (-75.6%), from €4,390 to €1,072
- Accrued charges and deferred income +€103,788
up €103,788 (+2,554%), from €4,063 to €107,851
- Tax, wage and social debts +€14,640
up €14,640 (+211%), from €6,944 to €21,584
- Profit (loss) carried forward +€4,134
up €4,134 (+42.6%), from €9,696 to €13,831
- Trade debts -€1,706
down €1,706 (-28.7%), from €5,942 to €4,236
- Staff costs +€87,448
up €87,448 (+108%), from €80,840 to €168,288
- Gross operating margin +€81,977
up €81,977 (+90.1%), from €91,021 to €172,998
- Purchases and services +€5,991
up €5,991 (+23.9%), from €25,014 to €31,005
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 | €26,645 | €147,501 | +€120,856 | +454% |
| Fixed assets | 21/28 | €933 | €466 | -€466 | -50.0% |
| Tangible fixed assets | 22/27 | €933 | €466 | -€466 | -50.0% |
| Plant, machinery and equipment | 23 | €933 | €466 | -€466 | -50.0% |
| Current assets | 29/58 | €25,713 | €147,035 | +€121,322 | +472% |
| Amounts receivable within one year | 40/41 | €5,057 | €23,198 | +€18,142 | +359% |
| Other amounts receivable | 41 | €5,057 | €23,198 | +€18,142 | +359% |
| Cash at bank and in hand | 54/58 | €16,267 | €122,765 | +€106,499 | +655% |
| Deferred charges and accrued income | 490/1 | €4,390 | €1,072 | -€3,318 | -75.6% |
| Total equity and liabilities | 10/49 | €26,645 | €147,501 | +€120,856 | +454% |
| Equity | 10/15 | €9,696 | €13,831 | +€4,134 | +42.6% |
| Profit (loss) carried forward | 14 | €9,696 | €13,831 | +€4,134 | +42.6% |
| Amounts payable | 17/49 | €16,949 | €133,671 | +€116,722 | +689% |
| Amounts payable within one year | 42/48 | €12,886 | €25,819 | +€12,934 | +100% |
| Trade debts | 44 | €5,942 | €4,236 | -€1,706 | -28.7% |
| Suppliers | 440/4 | €5,942 | €4,236 | -€1,706 | -28.7% |
| Taxes, remuneration and social security | 45 | €6,944 | €21,584 | +€14,640 | +211% |
| Remuneration and social security | 454/9 | €6,944 | €21,584 | +€14,640 | +211% |
| Accrued charges and deferred income | 492/3 | €4,063 | €107,851 | +€103,788 | +2,554% |
| Membership fees, donations, legacies and grants | 73 | €110,175 | €184,234 | +€74,059 | +67.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €25,014 | €31,005 | +€5,991 | +23.9% |
| Remuneration, social security and pensions | 62 | €80,840 | €168,288 | +€87,448 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €466 | €466 | = | 0.0% |
| Other operating charges | 640/8 | - | €44 | +€44 | |
| Gross operating margin | 9900 | €91,021 | €172,998 | +€81,977 | +90.1% |
| Operating profit (loss) | 9901 | €9,715 | €4,200 | -€5,515 | -56.8% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €97 | €66 | -€32 | -32.5% |
| Recurring financial charges | 65 | €97 | €66 | -€32 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €9,618 | €4,134 | -€5,484 | -57.0% |
| Profit (loss) for the period | 9904 | €9,618 | €4,134 | -€5,484 | -57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,618 | €4,134 | -€5,484 | -57.0% |
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 14 October 2026 via checked.be.