DESKIN: 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.
DESKIN
Largest movements
- Current investments +€99,999
up €99,999 (+100.0%), from €100,000 to €199,999
- Cash -€65,568
down €65,568 (-29.5%), from €222,071 to €156,503
mainly Current investments (-€99,999) and Investment in fixed assets (net) (-€53,223)
- Tangible fixed assets +€47,464
up €47,464 (+884.0%), from €5,369 to €52,834
of which Furniture and vehicles: +€45,919
- Reserves +€80,943
up €80,943 (+31.5%), from €256,665 to €337,609
of which Distributable reserves: +€80,943
- Tax, wage and social debts +€7,487
up €7,487 (+66.1%), from €11,334 to €18,821
- Other debts -€6,857
down €6,857 (-12.4%), from €55,423 to €48,566
- Gross operating margin +€13,032
up €13,032 (+11.9%), from €109,401 to €122,434
- Taxes +€2,527
up €2,527 (+7.6%), from €33,186 to €35,713
- Depreciation -€1,857
down €1,857 (-24.4%), from €7,616 to €5,759
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 | €329,622 | €411,196 | +€81,573 | +24.7% |
| Fixed assets | 21/28 | €5,369 | €52,834 | +€47,464 | +884.0% |
| Tangible fixed assets | 22/27 | €5,369 | €52,834 | +€47,464 | +884.0% |
| Plant, machinery and equipment | 23 | €1,777 | €3,656 | +€1,879 | +105.7% |
| Furniture and vehicles | 24 | €560 | €46,479 | +€45,919 | +8205.4% |
| Other tangible fixed assets | 26 | €3,033 | €2,699 | -€334 | -11.0% |
| Current assets | 29/58 | €324,253 | €358,362 | +€34,109 | +10.5% |
| Current investments | 50/53 | €100,000 | €199,999 | +€99,999 | +100.0% |
| Cash at bank and in hand | 54/58 | €222,071 | €156,503 | -€65,568 | -29.5% |
| Deferred charges and accrued income | 490/1 | €2,182 | €1,860 | -€322 | -14.8% |
| Total equity and liabilities | 10/49 | €329,622 | €411,196 | +€81,573 | +24.7% |
| Equity | 10/15 | €262,865 | €343,809 | +€80,943 | +30.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €256,665 | €337,609 | +€80,943 | +31.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,889 | €12,889 | = | 0.0% |
| Distributable reserves | 133 | €241,916 | €322,860 | +€80,943 | +33.5% |
| Amounts payable | 17/49 | €66,757 | €67,387 | +€630 | +0.9% |
| Amounts payable within one year | 42/48 | €66,757 | €67,387 | +€630 | +0.9% |
| Taxes, remuneration and social security | 45 | €11,334 | €18,821 | +€7,487 | +66.1% |
| Taxes | 450/3 | €11,334 | €18,821 | +€7,487 | +66.1% |
| Other amounts payable | 47/48 | €55,423 | €48,566 | -€6,857 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,616 | €5,759 | -€1,857 | -24.4% |
| Other operating charges | 640/8 | €1,206 | €2,236 | +€1,029 | +85.3% |
| Gross operating margin | 9900 | €109,401 | €122,434 | +€13,032 | +11.9% |
| Operating profit (loss) | 9901 | €100,579 | €114,439 | +€13,860 | +13.8% |
| Financial income | 75/76B | €3,864 | €3,450 | -€414 | -10.7% |
| Recurring financial income | 75 | €3,864 | €3,450 | -€414 | -10.7% |
| Financial charges | 65/66B | €938 | €1,234 | +€296 | +31.5% |
| Recurring financial charges | 65 | €938 | €1,234 | +€296 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | €103,505 | €116,656 | +€13,151 | +12.7% |
| Income taxes | 67/77 | €33,186 | €35,713 | +€2,527 | +7.6% |
| Profit (loss) for the period | 9904 | €70,319 | €80,943 | +€10,624 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €70,319 | €80,943 | +€10,624 | +15.1% |
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 29 September 2026 via checked.be.