DESMA SRL: 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.
DESMA SRL
Largest movements
- Tangible fixed assets -€20,798
down €20,798 (-49.0%), from €42,462 to €21,663
of which Furniture and vehicles: -€12,017
- Cash +€4,146
up €4,146 (+13.3%), from €31,154 to €35,299
mainly Investment in fixed assets (net) (+€12,017) and Depreciation (+€8,781)
- Deferred charges and accrued income +€3,355
up €3,355 (+3,866%), from €87 to €3,441
- Receivables within one year +€3,006
up €3,006 (+6.1%), from €49,318 to €52,323
of which Other amounts receivable: +€3,747
- Other debts -€10,510
down €10,510 (-38.9%), from €27,026 to €16,517
- Tax, wage and social debts -€5,514
down €5,514 (-22.3%), from €24,699 to €19,185
of which Taxes: -€15,519
- Profit (loss) carried forward +€4,822
up €4,822 (+8.3%), from €57,775 to €62,597
- Gross operating margin -€57,512
down €57,512 (-63.0%), from €91,245 to €33,734
- Taxes -€12,786
down €12,786 (-91.1%), from €14,038 to €1,253
- Staff costs +€4,928
up €4,928 (+40.6%), from €12,125 to €17,054
- Depreciation +€1,875
up €1,875 (+27.1%), from €6,906 to €8,781
- Other operating charges +€930
up €930 (+73.7%), from €1,261 to €2,191
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 | €123,019 | €112,727 | -€10,292 | -8.4% |
| Fixed assets | 21/28 | €42,462 | €21,663 | -€20,798 | -49.0% |
| Tangible fixed assets | 22/27 | €42,462 | €21,663 | -€20,798 | -49.0% |
| Plant, machinery and equipment | 23 | €30,444 | €21,663 | -€8,781 | -28.8% |
| Furniture and vehicles | 24 | €12,017 | - | -€12,017 | |
| Current assets | 29/58 | €80,558 | €91,064 | +€10,506 | +13.0% |
| Amounts receivable within one year | 40/41 | €49,318 | €52,323 | +€3,006 | +6.1% |
| Trade receivables | 40 | €49,318 | €48,576 | -€742 | -1.5% |
| Other amounts receivable | 41 | - | €3,747 | +€3,747 | |
| Cash at bank and in hand | 54/58 | €31,154 | €35,299 | +€4,146 | +13.3% |
| Deferred charges and accrued income | 490/1 | €87 | €3,441 | +€3,355 | +3,866% |
| Total equity and liabilities | 10/49 | €123,019 | €112,727 | -€10,292 | -8.4% |
| Equity | 10/15 | €60,775 | €65,597 | +€4,822 | +7.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,775 | €62,597 | +€4,822 | +8.3% |
| Amounts payable | 17/49 | €62,245 | €47,130 | -€15,115 | -24.3% |
| Amounts payable within one year | 42/48 | €62,245 | €47,130 | -€15,115 | -24.3% |
| Trade debts | 44 | €10,519 | €11,428 | +€909 | +8.6% |
| Suppliers | 440/4 | €10,519 | €11,428 | +€909 | +8.6% |
| Taxes, remuneration and social security | 45 | €24,699 | €19,185 | -€5,514 | -22.3% |
| Taxes | 450/3 | €24,699 | €9,180 | -€15,519 | -62.8% |
| Remuneration and social security | 454/9 | - | €10,005 | +€10,005 | |
| Other amounts payable | 47/48 | €27,026 | €16,517 | -€10,510 | -38.9% |
| Remuneration, social security and pensions | 62 | €12,125 | €17,054 | +€4,928 | +40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,906 | €8,781 | +€1,875 | +27.1% |
| Other operating charges | 640/8 | €1,261 | €2,191 | +€930 | +73.7% |
| Gross operating margin | 9900 | €91,245 | €33,734 | -€57,512 | -63.0% |
| Operating profit (loss) | 9901 | €70,953 | €5,708 | -€65,245 | -92.0% |
| Financial income | 75/76B | €956 | €534 | -€423 | -44.2% |
| Recurring financial income | 75 | €956 | €534 | -€423 | -44.2% |
| Financial charges | 65/66B | €96 | €167 | +€71 | +73.5% |
| Recurring financial charges | 65 | €96 | €167 | +€71 | +73.5% |
| Profit (loss) for the period before taxes | 9903 | €71,813 | €6,075 | -€65,738 | -91.5% |
| Income taxes | 67/77 | €14,038 | €1,253 | -€12,786 | -91.1% |
| Profit (loss) for the period | 9904 | €57,775 | €4,822 | -€52,952 | -91.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,775 | €4,822 | -€52,952 | -91.7% |
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 23 October 2026 via checked.be.