DESKAT: 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.
DESKAT
Largest movements
- Receivables within one year +€20,529
up €20,529 (+456.2%), from €4,500 to €25,029
- Tangible fixed assets +€749
new in 2025: €749
- Profit (loss) carried forward +€118,973
up €118,973, from -€116,776 to €2,197
- Other debts -€83,682
no longer reported in 2025 (was €83,682)
- Tax, wage and social debts -€10,498
down €10,498 (-81.5%), from €12,879 to €2,381
of which Remuneration and social security: -€11,163
- Trade debts -€3,597
down €3,597 (-73.7%), from €4,880 to €1,283
- Gross operating margin +€113,041
up €113,041 (+1286.8%), from €8,785 to €121,826
- Other operating charges -€11,089
no longer reported in 2025 (was €11,089)
- Taxes +€2,381
new in 2025: €2,381
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 | €4,665 | €25,861 | +€21,196 | +454.4% |
| Fixed assets | 21/28 | - | €749 | +€749 | |
| Tangible fixed assets | 22/27 | - | €749 | +€749 | |
| Furniture and vehicles | 24 | - | €749 | +€749 | |
| Current assets | 29/58 | €4,665 | €25,112 | +€20,447 | +438.3% |
| Amounts receivable within one year | 40/41 | €4,500 | €25,029 | +€20,529 | +456.2% |
| Other amounts receivable | 41 | €4,500 | €25,029 | +€20,529 | +456.2% |
| Cash at bank and in hand | 54/58 | €165 | €83 | -€82 | -49.7% |
| Total equity and liabilities | 10/49 | €4,665 | €25,861 | +€21,196 | +454.4% |
| Equity | 10/15 | -€96,776 | €22,197 | +€118,973 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,776 | €2,197 | +€118,973 | |
| Amounts payable | 17/49 | €101,441 | €3,664 | -€97,777 | -96.4% |
| Amounts payable within one year | 42/48 | €101,441 | €3,664 | -€97,777 | -96.4% |
| Trade debts | 44 | €4,880 | €1,283 | -€3,597 | -73.7% |
| Suppliers | 440/4 | €4,880 | €1,283 | -€3,597 | -73.7% |
| Taxes, remuneration and social security | 45 | €12,879 | €2,381 | -€10,498 | -81.5% |
| Taxes | 450/3 | €1,716 | €2,381 | +€665 | +38.8% |
| Remuneration and social security | 454/9 | €11,163 | - | -€11,163 | |
| Other amounts payable | 47/48 | €83,682 | - | -€83,682 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €323 | +€323 | |
| Other operating charges | 640/8 | €11,089 | - | -€11,089 | |
| Gross operating margin | 9900 | €8,785 | €121,826 | +€113,041 | +1286.8% |
| Operating profit (loss) | 9901 | -€2,304 | €121,503 | +€123,807 | |
| Financial charges | 65/66B | €176 | €149 | -€27 | -15.3% |
| Recurring financial charges | 65 | €176 | €149 | -€27 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,480 | €121,354 | +€123,834 | |
| Income taxes | 67/77 | - | €2,381 | +€2,381 | |
| Profit (loss) for the period | 9904 | -€2,480 | €118,973 | +€121,453 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,480 | €118,973 | +€121,453 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.