Desmadryl Consulting: 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.
Desmadryl Consulting
Largest movements
- Tangible fixed assets +€8,486
up €8,486 (+34.6%), from €24,532 to €33,018
of which Furniture and vehicles: +€10,305
- Cash -€1,682
down €1,682 (-6.3%), from €26,655 to €24,973
mainly Contributions, distributions and other (-€48,000) and Investment in fixed assets (net) (-€19,358)
- Trade debts +€5,034
new in 2025: €5,034
- Other debts +€4,390
up €4,390 (+6.0%), from €72,663 to €77,053
- Gross operating margin -€14,292
down €14,292 (-16.6%), from €86,144 to €71,851
- Taxes -€2,773
down €2,773 (-17.2%), from €16,156 to €13,383
- Depreciation +€2,194
up €2,194 (+25.3%), from €8,677 to €10,872
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 | €87,237 | €94,782 | +€7,545 | +8.6% |
| Fixed assets | 21/28 | €24,532 | €33,018 | +€8,486 | +34.6% |
| Tangible fixed assets | 22/27 | €24,532 | €33,018 | +€8,486 | +34.6% |
| Plant, machinery and equipment | 23 | €8,723 | €6,905 | -€1,818 | -20.8% |
| Furniture and vehicles | 24 | €15,809 | €26,113 | +€10,305 | +65.2% |
| Current assets | 29/58 | €62,705 | €61,764 | -€942 | -1.5% |
| Amounts receivable within one year | 40/41 | €19,733 | €20,434 | +€701 | +3.6% |
| Trade receivables | 40 | €19,390 | €17,279 | -€2,111 | -10.9% |
| Other amounts receivable | 41 | €344 | €3,155 | +€2,812 | +819% |
| Current investments | 50/53 | €15,730 | €15,730 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,655 | €24,973 | -€1,682 | -6.3% |
| Deferred charges and accrued income | 490/1 | €588 | €627 | +€39 | +6.6% |
| Total equity and liabilities | 10/49 | €87,237 | €94,782 | +€7,545 | +8.6% |
| Equity | 10/15 | €5,992 | €5,105 | -€887 | -14.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €250 | €105 | -€145 | -58.2% |
| Distributable reserves | 133 | €250 | €105 | -€145 | -58.2% |
| Profit (loss) carried forward | 14 | €742 | - | -€742 | |
| Amounts payable | 17/49 | €81,246 | €89,677 | +€8,432 | +10.4% |
| Amounts payable within one year | 42/48 | €80,996 | €89,677 | +€8,682 | +10.7% |
| Trade debts | 44 | - | €5,034 | +€5,034 | |
| Suppliers | 440/4 | - | €5,034 | +€5,034 | |
| Taxes, remuneration and social security | 45 | €8,333 | €7,591 | -€742 | -8.9% |
| Taxes | 450/3 | €6,083 | €7,591 | +€1,508 | +24.8% |
| Remuneration and social security | 454/9 | €2,250 | - | -€2,250 | |
| Other amounts payable | 47/48 | €72,663 | €77,053 | +€4,390 | +6.0% |
| Accrued charges and deferred income | 492/3 | €250 | - | -€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,677 | €10,872 | +€2,194 | +25.3% |
| Other operating charges | 640/8 | €689 | €301 | -€388 | -56.3% |
| Gross operating margin | 9900 | €86,144 | €71,851 | -€14,292 | -16.6% |
| Operating profit (loss) | 9901 | €76,777 | €60,679 | -€16,099 | -21.0% |
| Financial income | 75/76B | €37 | €2 | -€35 | -94.7% |
| Recurring financial income | 75 | €37 | €2 | -€35 | -94.7% |
| Financial charges | 65/66B | €140 | €185 | +€44 | +31.6% |
| Recurring financial charges | 65 | €140 | €185 | +€44 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | €76,674 | €60,496 | -€16,178 | -21.1% |
| Income taxes | 67/77 | €16,156 | €13,383 | -€2,773 | -17.2% |
| Profit (loss) for the period | 9904 | €60,517 | €47,113 | -€13,404 | -22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €60,517 | €47,113 | -€13,404 | -22.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.