DESK 21: 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.
DESK 21
Largest movements
- Receivables within one year -€201,189
down €201,189 (-54.7%), from €367,577 to €166,388
of which Trade receivables: -€252,818
- Other debts -€217,997
down €217,997 (-84.4%), from €258,195 to €40,198
- Reserves +€30,871
up €30,871 (+56.4%), from €54,714 to €85,585
- Trade debts -€17,798
down €17,798 (-90.2%), from €19,731 to €1,933
- Accrued charges and deferred income +€4,371
up €4,371 (+27.8%), from €15,701 to €20,073
- Turnover -€380,375
no longer reported in 2025 (was €380,375)
- Goods and materials -€350,406
no longer reported in 2025 (was €350,406)
- Gross operating margin +€47,383
new in 2025: €47,383
- Taxes +€7,154
up €7,154 (+228%), from €3,137 to €10,290
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €367,577 | €166,388 | -€201,189 | -54.7% |
| Current assets | 29/58 | €367,577 | €166,388 | -€201,189 | -54.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €367,577 | €166,388 | -€201,189 | -54.7% |
| Trade receivables | 40 | €285,281 | €32,463 | -€252,818 | -88.6% |
| Other amounts receivable | 41 | €82,296 | €133,925 | +€51,629 | +62.7% |
| Total equity and liabilities | 10/49 | €367,577 | €166,388 | -€201,189 | -54.7% |
| Equity | 10/15 | €73,314 | €104,185 | +€30,871 | +42.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,714 | €85,585 | +€30,871 | +56.4% |
| Distributable reserves | 133 | €54,714 | €85,585 | +€30,871 | +56.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €294,263 | €62,203 | -€232,060 | -78.9% |
| Amounts payable within one year | 42/48 | €278,562 | €42,131 | -€236,432 | -84.9% |
| Trade debts | 44 | €19,731 | €1,933 | -€17,798 | -90.2% |
| Suppliers | 440/4 | €19,731 | €1,933 | -€17,798 | -90.2% |
| Taxes, remuneration and social security | 45 | €637 | €0 | -€637 | -100% |
| Taxes | 450/3 | €637 | €0 | -€637 | -100% |
| Other amounts payable | 47/48 | €258,195 | €40,198 | -€217,997 | -84.4% |
| Accrued charges and deferred income | 492/3 | €15,701 | €20,073 | +€4,371 | +27.8% |
| Operating income | 70/76A | €411,702 | - | -€411,702 | |
| Turnover | 70 | €380,375 | - | -€380,375 | |
| Other operating income | 74 | €0 | - | = | |
| Non-recurring operating income | 76A | €31,328 | €0 | -€31,328 | -100% |
| Operating charges | 60/66A | €356,222 | - | -€356,222 | |
| Goods for resale, raw materials and consumables | 60 | €350,406 | - | -€350,406 | |
| Purchases | 600/8 | €350,406 | - | -€350,406 | |
| Services and other goods | 61 | €3,777 | - | -€3,777 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €741 | €4,444 | +€3,703 | +500% |
| Other operating charges | 640/8 | €1,297 | €4,513 | +€3,216 | +248% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | - | €47,383 | +€47,383 | |
| Operating profit (loss) | 9901 | €55,481 | €38,426 | -€17,055 | -30.7% |
| Financial income | 75/76B | €7,598 | €4,211 | -€3,387 | -44.6% |
| Recurring financial income | 75 | €7,598 | €4,211 | -€3,387 | -44.6% |
| Income from current assets | 751 | €6,490 | - | -€6,490 | |
| Other financial income | 752/9 | €1,108 | - | -€1,108 | |
| Financial charges | 65/66B | €623 | €1,476 | +€852 | +137% |
| Recurring financial charges | 65 | €623 | €1,476 | +€852 | +137% |
| Debt charges | 650 | €0 | - | = | |
| Other financial charges | 652/9 | €623 | - | -€623 | |
| Profit (loss) for the period before taxes | 9903 | €62,456 | €41,162 | -€21,294 | -34.1% |
| Income taxes | 67/77 | €3,137 | €10,290 | +€7,154 | +228% |
| Taxes | 670/3 | €3,137 | - | -€3,137 | |
| Profit (loss) for the period | 9904 | €59,319 | €30,871 | -€28,448 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,319 | €30,871 | -€28,448 | -48.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.