Desito: 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.
Desito
Largest movements
- Deferred charges and accrued income -€6,160
down €6,160 (-56.9%), from €10,834 to €4,674
- Tangible fixed assets +€4,130
up €4,130 (+200%), from €2,068 to €6,198
- Financial fixed assets +€1,190
new in 2025: €1,190
- Cash +€884
up €884 (+2.7%), from €32,445 to €33,329
mainly Net result for the year (+€7,271) and Deferred charges and accrued income (+€6,160)
- Receivables within one year -€729
down €729 (-6.7%), from €10,861 to €10,132
of which Trade receivables: -€2,174
- Tax, wage and social debts -€7,834
down €7,834 (-64.2%), from €12,208 to €4,374
- Reserves +€7,271
up €7,271 (+22.8%), from €31,833 to €39,104
- Trade debts -€1,139
down €1,139 (-74.0%), from €1,538 to €400
- Other debts +€619
up €619 (+7.7%), from €8,090 to €8,709
- Gross operating margin +€8,067
up €8,067 (+99.1%), from €8,138 to €16,206
- Taxes +€1,079
up €1,079 (+47.1%), from €2,291 to €3,371
- Depreciation +€699
up €699 (+46.1%), from €1,516 to €2,215
- Financial income -€506
down €506 (-73.8%), from €686 to €179
- Financial charges +€182
up €182 (+8.5%), from €2,143 to €2,325
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 | €56,209 | €55,524 | -€685 | -1.2% |
| Fixed assets | 21/28 | €2,068 | €7,388 | +€5,320 | +257% |
| Tangible fixed assets | 22/27 | €2,068 | €6,198 | +€4,130 | +200% |
| Furniture and vehicles | 24 | €2,068 | €6,198 | +€4,130 | +200% |
| Financial fixed assets | 28 | - | €1,190 | +€1,190 | |
| Current assets | 29/58 | €54,141 | €48,136 | -€6,005 | -11.1% |
| Amounts receivable within one year | 40/41 | €10,861 | €10,132 | -€729 | -6.7% |
| Trade receivables | 40 | €10,799 | €8,625 | -€2,174 | -20.1% |
| Other amounts receivable | 41 | €62 | €1,507 | +€1,445 | +2,349% |
| Cash at bank and in hand | 54/58 | €32,445 | €33,329 | +€884 | +2.7% |
| Deferred charges and accrued income | 490/1 | €10,834 | €4,674 | -€6,160 | -56.9% |
| Total equity and liabilities | 10/49 | €56,209 | €55,524 | -€685 | -1.2% |
| Equity | 10/15 | €34,333 | €41,604 | +€7,271 | +21.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €31,833 | €39,104 | +€7,271 | +22.8% |
| Distributable reserves | 133 | €31,833 | €39,104 | +€7,271 | +22.8% |
| Amounts payable | 17/49 | €21,876 | €13,920 | -€7,956 | -36.4% |
| Amounts payable within one year | 42/48 | €21,876 | €13,483 | -€8,392 | -38.4% |
| Financial debts | 43 | €39 | €0 | -€39 | -100% |
| Credit institutions | 430/8 | €39 | €0 | -€39 | -100% |
| Trade debts | 44 | €1,538 | €400 | -€1,139 | -74.0% |
| Suppliers | 440/4 | €1,538 | €400 | -€1,139 | -74.0% |
| Taxes, remuneration and social security | 45 | €12,208 | €4,374 | -€7,834 | -64.2% |
| Taxes | 450/3 | €12,208 | €4,374 | -€7,834 | -64.2% |
| Other amounts payable | 47/48 | €8,090 | €8,709 | +€619 | +7.7% |
| Accrued charges and deferred income | 492/3 | €0 | €437 | +€437 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,516 | €2,215 | +€699 | +46.1% |
| Other operating charges | 640/8 | €1,324 | €1,204 | -€120 | -9.1% |
| Gross operating margin | 9900 | €8,138 | €16,206 | +€8,067 | +99.1% |
| Operating profit (loss) | 9901 | €5,299 | €12,787 | +€7,488 | +141% |
| Financial income | 75/76B | €686 | €179 | -€506 | -73.8% |
| Recurring financial income | 75 | €686 | €179 | -€506 | -73.8% |
| Financial charges | 65/66B | €2,143 | €2,325 | +€182 | +8.5% |
| Recurring financial charges | 65 | €2,143 | €2,325 | +€182 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €3,841 | €10,641 | +€6,800 | +177% |
| Income taxes | 67/77 | €2,291 | €3,371 | +€1,079 | +47.1% |
| Profit (loss) for the period | 9904 | €1,550 | €7,271 | +€5,721 | +369% |
| Profit (loss) for the period to be appropriated | 9905 | €1,550 | €7,271 | +€5,721 | +369% |
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 25 October 2026 via checked.be.