DESKO: 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.
DESKO
Largest movements
- Cash +€37,837
up €37,837 (+35.3%), from €107,135 to €144,971
mainly Depreciation (+€31,456) and Net result for the year (+€9,130)
- Tangible fixed assets -€31,456
down €31,456 (-5.9%), from €532,313 to €500,857
- Profit (loss) carried forward +€18,391
up €18,391 (+13.8%), from €132,910 to €151,301
- Reserves -€9,261
down €9,261 (-7.7%), from €120,242 to €110,981
of which Tax-exempt reserves: -€9,261
- Gross operating margin -€6,471
down €6,471 (-11.3%), from €57,488 to €51,018
- Depreciation -€1,384
down €1,384 (-4.2%), from €32,840 to €31,456
- Taxes -€1,109
down €1,109 (-12.9%), from €8,605 to €7,496
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 | €658,770 | €660,942 | +€2,172 | +0.3% |
| Fixed assets | 21/28 | €532,313 | €500,857 | -€31,456 | -5.9% |
| Tangible fixed assets | 22/27 | €532,313 | €500,857 | -€31,456 | -5.9% |
| Land and buildings | 22 | €532,313 | €500,857 | -€31,456 | -5.9% |
| Current assets | 29/58 | €126,458 | €160,085 | +€33,628 | +26.6% |
| Amounts receivable within one year | 40/41 | €18,657 | €14,492 | -€4,165 | -22.3% |
| Trade receivables | 40 | €18,657 | €14,492 | -€4,165 | -22.3% |
| Cash at bank and in hand | 54/58 | €107,135 | €144,971 | +€37,837 | +35.3% |
| Deferred charges and accrued income | 490/1 | €666 | €622 | -€44 | -6.6% |
| Total equity and liabilities | 10/49 | €658,770 | €660,942 | +€2,172 | +0.3% |
| Equity | 10/15 | €606,400 | €615,530 | +€9,130 | +1.5% |
| Contributions | 10/11 | €353,248 | €353,248 | = | 0.0% |
| Capital | 10 | €353,248 | €353,248 | = | 0.0% |
| Issued capital | 100 | €353,248 | €353,248 | = | 0.0% |
| Reserves | 13 | €120,242 | €110,981 | -€9,261 | -7.7% |
| Non-distributable reserves | 130/1 | €2,340 | €2,340 | = | 0.0% |
| Legal reserve | 130 | €2,340 | €2,340 | = | 0.0% |
| Tax-exempt reserves | 132 | €117,902 | €108,640 | -€9,261 | -7.9% |
| Profit (loss) carried forward | 14 | €132,910 | €151,301 | +€18,391 | +13.8% |
| Provisions and deferred taxes | 16 | €39,301 | €36,213 | -€3,087 | -7.9% |
| Deferred taxes | 168 | €39,301 | €36,213 | -€3,087 | -7.9% |
| Amounts payable | 17/49 | €13,070 | €9,199 | -€3,871 | -29.6% |
| Amounts payable within one year | 42/48 | €13,070 | €9,199 | -€3,871 | -29.6% |
| Trade debts | 44 | €3,137 | €341 | -€2,796 | -89.1% |
| Suppliers | 440/4 | €3,137 | €341 | -€2,796 | -89.1% |
| Taxes, remuneration and social security | 45 | €8,605 | €7,315 | -€1,290 | -15.0% |
| Taxes | 450/3 | €8,605 | €7,315 | -€1,290 | -15.0% |
| Other amounts payable | 47/48 | €1,327 | €1,543 | +€215 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,840 | €31,456 | -€1,384 | -4.2% |
| Other operating charges | 640/8 | €5,330 | €5,867 | +€537 | +10.1% |
| Gross operating margin | 9900 | €57,488 | €51,018 | -€6,471 | -11.3% |
| Operating profit (loss) | 9901 | €19,318 | €13,695 | -€5,624 | -29.1% |
| Financial income | 75/76B | - | €154 | +€154 | |
| Recurring financial income | 75 | - | €154 | +€154 | |
| Financial charges | 65/66B | €283 | €310 | +€27 | +9.5% |
| Recurring financial charges | 65 | €283 | €310 | +€27 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €19,035 | €13,539 | -€5,496 | -28.9% |
| Transfer from deferred taxes | 780 | €3,087 | €3,087 | = | 0.0% |
| Income taxes | 67/77 | €8,605 | €7,496 | -€1,109 | -12.9% |
| Profit (loss) for the period | 9904 | €13,517 | €9,130 | -€4,388 | -32.5% |
| Transfer from tax-exempt reserves | 789 | €9,261 | €9,261 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,779 | €18,391 | -€4,388 | -19.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.