DESKU: 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.
DESKU
Largest movements
- Receivables within one year +€26,584
up €26,584 (+27.6%), from €96,359 to €122,943
of which Trade receivables: +€20,842
- Cash -€2,611
down €2,611 (-34.9%), from €7,481 to €4,870
mainly Receivables within one year (-€26,584) and Investment in fixed assets (net) (-€1,363)
- Tangible fixed assets -€2,061
down €2,061 (-50.6%), from €4,075 to €2,014
- Profit (loss) carried forward +€11,901
up €11,901 (+12.8%), from €93,052 to €104,954
- Tax, wage and social debts +€10,485
up €10,485 (+92.1%), from €11,388 to €21,874
- Depreciation -€5,123
down €5,123 (-59.9%), from €8,547 to €3,424
- Taxes +€5,030
up €5,030 (+92.2%), from €5,455 to €10,485
- Gross operating margin -€4,573
down €4,573 (-14.9%), from €30,689 to €26,116
- Other operating charges -€373
no longer reported in 2025 (was €373)
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 | €107,916 | €129,827 | +€21,912 | +20.3% |
| Fixed assets | 21/28 | €4,075 | €2,014 | -€2,061 | -50.6% |
| Tangible fixed assets | 22/27 | €4,075 | €2,014 | -€2,061 | -50.6% |
| Plant, machinery and equipment | 23 | €4,075 | €2,014 | -€2,061 | -50.6% |
| Current assets | 29/58 | €103,840 | €127,813 | +€23,973 | +23.1% |
| Amounts receivable within one year | 40/41 | €96,359 | €122,943 | +€26,584 | +27.6% |
| Trade receivables | 40 | €8,152 | €28,994 | +€20,842 | +255.7% |
| Other amounts receivable | 41 | €88,207 | €93,950 | +€5,742 | +6.5% |
| Cash at bank and in hand | 54/58 | €7,481 | €4,870 | -€2,611 | -34.9% |
| Total equity and liabilities | 10/49 | €107,916 | €129,827 | +€21,912 | +20.3% |
| Equity | 10/15 | €96,052 | €107,954 | +€11,901 | +12.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,052 | €104,954 | +€11,901 | +12.8% |
| Amounts payable | 17/49 | €11,863 | €21,874 | +€10,010 | +84.4% |
| Amounts payable within one year | 42/48 | €11,863 | €21,874 | +€10,010 | +84.4% |
| Trade debts | 44 | €475 | - | -€475 | |
| Suppliers | 440/4 | €475 | - | -€475 | |
| Taxes, remuneration and social security | 45 | €11,388 | €21,874 | +€10,485 | +92.1% |
| Taxes | 450/3 | €11,388 | €21,874 | +€10,485 | +92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,547 | €3,424 | -€5,123 | -59.9% |
| Other operating charges | 640/8 | €373 | - | -€373 | |
| Gross operating margin | 9900 | €30,689 | €26,116 | -€4,573 | -14.9% |
| Operating profit (loss) | 9901 | €21,769 | €22,692 | +€923 | +4.2% |
| Financial charges | 65/66B | €201 | €305 | +€104 | +51.6% |
| Recurring financial charges | 65 | €201 | €305 | +€104 | +51.6% |
| Profit (loss) for the period before taxes | 9903 | €21,568 | €22,387 | +€819 | +3.8% |
| Income taxes | 67/77 | €5,455 | €10,485 | +€5,030 | +92.2% |
| Profit (loss) for the period | 9904 | €16,112 | €11,901 | -€4,211 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,112 | €11,901 | -€4,211 | -26.1% |
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 5 October 2026 via checked.be.