DESLOUPS: 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.
DESLOUPS
Largest movements
- Receivables after one year +€36,990
up €36,990 (+649%), from €5,696 to €42,686
- Cash -€34,373
down €34,373 (-28.2%), from €122,029 to €87,656
mainly Receivables after one year (-€36,990) and Tax, wage and social debts (-€29,066)
- Deferred charges and accrued income -€11,828
down €11,828 (-64.8%), from €18,257 to €6,430
- Tangible fixed assets -€7,295
down €7,295 (-52.0%), from €14,040 to €6,745
- Receivables within one year +€2,372
up €2,372 (+5.6%), from €42,111 to €44,483
of which Trade receivables: +€3,768
- Tax, wage and social debts -€29,066
down €29,066 (-92.9%), from €31,279 to €2,213
- Reserves +€14,961
up €14,961 (+117%), from €12,808 to €27,769
- Gross operating margin +€43,845
up €43,845, from -€17,836 to €26,009
- Taxes +€14,138
up €14,138, from -€10,614 to €3,524
- Depreciation -€2,147
down €2,147 (-22.7%), from €9,442 to €7,295
- Financial income +€1,244
up €1,244 (+323%), from €385 to €1,629
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.
Derived cash bridge
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 | €202,133 | €188,000 | -€14,133 | -7.0% |
| Fixed assets | 21/28 | €14,040 | €6,745 | -€7,295 | -52.0% |
| Tangible fixed assets | 22/27 | €14,040 | €6,745 | -€7,295 | -52.0% |
| Furniture and vehicles | 24 | €14,040 | €6,745 | -€7,295 | -52.0% |
| Current assets | 29/58 | €188,093 | €181,255 | -€6,838 | -3.6% |
| Amounts receivable after more than one year | 29 | €5,696 | €42,686 | +€36,990 | +649% |
| Other amounts receivable | 291 | €5,696 | €42,686 | +€36,990 | +649% |
| Amounts receivable within one year | 40/41 | €42,111 | €44,483 | +€2,372 | +5.6% |
| Trade receivables | 40 | €29,077 | €32,845 | +€3,768 | +13.0% |
| Other amounts receivable | 41 | €13,034 | €11,638 | -€1,395 | -10.7% |
| Cash at bank and in hand | 54/58 | €122,029 | €87,656 | -€34,373 | -28.2% |
| Deferred charges and accrued income | 490/1 | €18,257 | €6,430 | -€11,828 | -64.8% |
| Total equity and liabilities | 10/49 | €202,133 | €188,000 | -€14,133 | -7.0% |
| Equity | 10/15 | €170,584 | €185,545 | +€14,961 | +8.8% |
| Reserves | 13 | €12,808 | €27,769 | +€14,961 | +117% |
| Distributable reserves | 133 | €12,808 | €27,769 | +€14,961 | +117% |
| Profit (loss) carried forward | 14 | €157,776 | €157,776 | = | 0.0% |
| Amounts payable | 17/49 | €31,549 | €2,455 | -€29,094 | -92.2% |
| Amounts payable within one year | 42/48 | €31,549 | €2,455 | -€29,094 | -92.2% |
| Trade debts | 44 | €270 | €242 | -€28 | -10.4% |
| Suppliers | 440/4 | €270 | €242 | -€28 | -10.4% |
| Taxes, remuneration and social security | 45 | €31,279 | €2,213 | -€29,066 | -92.9% |
| Taxes | 450/3 | €31,279 | €2,213 | -€29,066 | -92.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,442 | €7,295 | -€2,147 | -22.7% |
| Other operating charges | 640/8 | €912 | €915 | +€3 | +0.4% |
| Gross operating margin | 9900 | -€17,836 | €26,009 | +€43,845 | |
| Operating profit (loss) | 9901 | -€28,190 | €17,799 | +€45,989 | |
| Financial income | 75/76B | €385 | €1,629 | +€1,244 | +323% |
| Recurring financial income | 75 | €385 | €1,629 | +€1,244 | +323% |
| Financial charges | 65/66B | €935 | €943 | +€8 | +0.8% |
| Recurring financial charges | 65 | €935 | €943 | +€8 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€28,740 | €18,485 | +€47,226 | |
| Income taxes | 67/77 | -€10,614 | €3,524 | +€14,138 | |
| Profit (loss) for the period | 9904 | -€18,127 | €14,961 | +€33,088 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,127 | €14,961 | +€33,088 |
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 15 October 2026 via checked.be.