DESKASSIS: 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.
DESKASSIS
Largest movements
- Receivables within one year -€75,521
down €75,521 (-87.0%), from €86,831 to €11,310
of which Trade receivables: -€75,860
- Cash +€2,654
up €2,654 (+2,282%), from €116 to €2,770
mainly Receivables within one year (+€75,521) and Other debts (+€5,300)
- Trade debts -€75,914
down €75,914 (-87.4%), from €86,898 to €10,984
of which Suppliers: -€80,189
- Other debts +€5,300
up €5,300 (+26.3%), from €20,157 to €25,457
- Profit (loss) carried forward -€2,794
down €2,794 (-10.1%), from -€27,801 to -€30,596
- Write-downs -€94,340
no longer reported in 2024 (was €94,340)
- Gross operating margin -€82,403
down €82,403, from €79,575 to -€2,828
- Financial income +€1,532
up €1,532 (+1,932%), from €79 to €1,612
- Other operating charges +€1,204
up €1,204 (+576%), from €209 to €1,413
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,653 | €18,245 | -€73,409 | -80.1% |
| Fixed assets | 21/28 | €4,706 | €4,164 | -€542 | -11.5% |
| Tangible fixed assets | 22/27 | €4,706 | €4,164 | -€542 | -11.5% |
| Other tangible fixed assets | 26 | €4,706 | €4,164 | -€542 | -11.5% |
| Current assets | 29/58 | €86,948 | €14,081 | -€72,867 | -83.8% |
| Amounts receivable within one year | 40/41 | €86,831 | €11,310 | -€75,521 | -87.0% |
| Trade receivables | 40 | €86,614 | €10,754 | -€75,860 | -87.6% |
| Other amounts receivable | 41 | €217 | €556 | +€339 | +156% |
| Cash at bank and in hand | 54/58 | €116 | €2,770 | +€2,654 | +2,282% |
| Total equity and liabilities | 10/49 | €91,653 | €18,245 | -€73,409 | -80.1% |
| Equity | 10/15 | -€15,401 | -€18,196 | -€2,794 | -18.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,801 | -€30,596 | -€2,794 | -10.1% |
| Amounts payable | 17/49 | €107,055 | €36,441 | -€70,614 | -66.0% |
| Amounts payable within one year | 42/48 | €107,055 | €36,441 | -€70,614 | -66.0% |
| Trade debts | 44 | €86,898 | €10,984 | -€75,914 | -87.4% |
| Suppliers | 440/4 | €86,898 | €6,709 | -€80,189 | -92.3% |
| Bills of exchange payable | 441 | - | €4,275 | +€4,275 | |
| Other amounts payable | 47/48 | €20,157 | €25,457 | +€5,300 | +26.3% |
| Non-recurring operating income | 76A | - | €36 | +€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €542 | €542 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €94,340 | - | -€94,340 | |
| Other operating charges | 640/8 | €209 | €1,413 | +€1,204 | +576% |
| Gross operating margin | 9900 | €79,575 | -€2,828 | -€82,403 | |
| Operating profit (loss) | 9901 | -€15,516 | -€4,783 | +€10,733 | +69.2% |
| Financial income | 75/76B | €79 | €1,612 | +€1,532 | +1,932% |
| Recurring financial income | 75 | €79 | €1,612 | +€1,532 | +1,932% |
| Financial charges | 65/66B | - | €120 | +€120 | |
| Recurring financial charges | 65 | - | €120 | +€120 | |
| Profit (loss) for the period before taxes | 9903 | -€15,436 | -€3,291 | +€12,145 | +78.7% |
| Profit (loss) for the period | 9904 | -€15,436 | -€3,291 | +€12,145 | +78.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,436 | -€3,291 | +€12,145 | +78.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.