DESK SERVICES: 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.
DESK SERVICES
Largest movements
- Financial fixed assets -€2.0m
down €2.0m (-89.2%), from €2.2m to €237,696
- Cash +€68,939
up €68,939 (+98.3%), from €70,129 to €139,068
mainly Investment in fixed assets (net) (+€2.0m) and Other debts (+€21,515)
- Profit (loss) carried forward -€1.9m
down €1.9m (-95.0%), from €2.0m to €101,097
- Financial charges +€2.0m
up €2.0m (+65034.7%), from €3,016 to €2.0m
of which Non-recurring financial charges: +€2.0m
- Financial income -€980,721
down €980,721 (-95.5%), from €1.0m to €45,835
- Taxes -€92,731
no longer reported in 2025 (was €92,731)
- Gross operating margin -€2,302
down €2,302 (-66.8%), from -€3,444 to -€5,745
- Other operating charges +€1,099
up €1,099 (+1772.5%), from €62 to €1,161
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 | €3,165,811 | €1,257,463 | -€1.9m | -60.3% |
| Fixed assets | 21/28 | €2,200,020 | €237,696 | -€2.0m | -89.2% |
| Financial fixed assets | 28 | €2,200,020 | €237,696 | -€2.0m | -89.2% |
| Current assets | 29/58 | €965,791 | €1,019,766 | +€53,975 | +5.6% |
| Amounts receivable within one year | 40/41 | €895,662 | €880,698 | -€14,964 | -1.7% |
| Trade receivables | 40 | €2,845 | €3,095 | +€250 | +8.8% |
| Other amounts receivable | 41 | €892,817 | €877,603 | -€15,214 | -1.7% |
| Cash at bank and in hand | 54/58 | €70,129 | €139,068 | +€68,939 | +98.3% |
| Total equity and liabilities | 10/49 | €3,165,811 | €1,257,463 | -€1.9m | -60.3% |
| Equity | 10/15 | €3,069,053 | €1,143,656 | -€1.9m | -62.7% |
| Contributions | 10/11 | €30,995 | €30,995 | = | 0.0% |
| Reserves | 13 | €1,011,564 | €1,011,564 | = | 0.0% |
| Non-distributable reserves | 130/1 | €84,259 | €84,259 | = | 0.0% |
| Reserves not available under the articles | 1311 | €84,259 | €84,259 | = | 0.0% |
| Distributable reserves | 133 | €927,305 | €927,305 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,026,494 | €101,097 | -€1.9m | -95.0% |
| Amounts payable | 17/49 | €96,758 | €113,807 | +€17,049 | +17.6% |
| Amounts payable within one year | 42/48 | €93,328 | €113,807 | +€20,479 | +21.9% |
| Trade debts | 44 | €38 | - | -€38 | |
| Suppliers | 440/4 | €38 | - | -€38 | |
| Taxes, remuneration and social security | 45 | €93,290 | €92,292 | -€998 | -1.1% |
| Taxes | 450/3 | €93,290 | €92,292 | -€998 | -1.1% |
| Other amounts payable | 47/48 | - | €21,515 | +€21,515 | |
| Accrued charges and deferred income | 492/3 | €3,430 | - | -€3,430 | |
| Other operating charges | 640/8 | €62 | €1,161 | +€1,099 | +1772.5% |
| Gross operating margin | 9900 | -€3,444 | -€5,745 | -€2,302 | -66.8% |
| Operating profit (loss) | 9901 | -€3,506 | -€6,906 | -€3,401 | -97.0% |
| Financial income | 75/76B | €1,026,557 | €45,835 | -€980,721 | -95.5% |
| Recurring financial income | 75 | €1,026,557 | €45,835 | -€980,721 | -95.5% |
| Financial charges | 65/66B | €3,016 | €1,964,326 | +€2.0m | +65034.7% |
| Recurring financial charges | 65 | €3,016 | €2,003 | -€1,013 | -33.6% |
| Non-recurring financial charges | 66B | - | €1,962,324 | +€2.0m | |
| Profit (loss) for the period before taxes | 9903 | €1,020,035 | -€1,925,397 | -€2.9m | |
| Income taxes | 67/77 | €92,731 | - | -€92,731 | |
| Profit (loss) for the period | 9904 | €927,305 | -€1,925,397 | -€2.9m | |
| Profit (loss) for the period to be appropriated | 9905 | €927,305 | -€1,925,397 | -€2.9m |
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 1 October 2026 via checked.be.