DesMan3D: 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.
DesMan3D
Largest movements
- Cash -€18,406
down €18,406 (-87.3%), from €21,078 to €2,673
mainly Net result for the year (-€32,819) and Tax, wage and social debts (-€2,336)
- Tangible fixed assets -€3,291
down €3,291 (-20.3%), from €16,209 to €12,918
of which Furniture and vehicles: -€2,122
- Receivables within one year -€1,956
down €1,956 (-14.3%), from €13,656 to €11,701
of which Trade receivables: -€1,271
- Deferred charges and accrued income -€913
down €913 (-19.1%), from €4,769 to €3,857
- Profit (loss) carried forward -€30,646
new in 2025: -€30,646
- Other debts +€11,313
up €11,313 (+27.6%), from €41,046 to €52,359
- Tax, wage and social debts -€2,336
down €2,336 (-36.1%), from €6,465 to €4,130
- Reserves -€2,173
no longer reported in 2025 (was €2,173)
- Trade debts -€1,203
down €1,203 (-41.2%), from €2,919 to €1,716
- Gross operating margin -€39,340
down €39,340, from €11,122 to -€28,218
- Taxes -€3,315
down €3,315 (-89.7%), from €3,696 to €381
- Other operating charges -€970
down €970 (-76.4%), from €1,269 to €299
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 | €57,603 | €32,558 | -€25,045 | -43.5% |
| Formation expenses | 20 | €1,890 | €1,410 | -€480 | -25.4% |
| Fixed assets | 21/28 | €16,209 | €12,918 | -€3,291 | -20.3% |
| Tangible fixed assets | 22/27 | €16,209 | €12,918 | -€3,291 | -20.3% |
| Land and buildings | 22 | €10,620 | €9,452 | -€1,168 | -11.0% |
| Furniture and vehicles | 24 | €5,589 | €3,466 | -€2,122 | -38.0% |
| Current assets | 29/58 | €39,504 | €18,230 | -€21,274 | -53.9% |
| Amounts receivable within one year | 40/41 | €13,656 | €11,701 | -€1,956 | -14.3% |
| Trade receivables | 40 | €11,353 | €10,082 | -€1,271 | -11.2% |
| Other amounts receivable | 41 | €2,304 | €1,619 | -€685 | -29.7% |
| Cash at bank and in hand | 54/58 | €21,078 | €2,673 | -€18,406 | -87.3% |
| Deferred charges and accrued income | 490/1 | €4,769 | €3,857 | -€913 | -19.1% |
| Total equity and liabilities | 10/49 | €57,603 | €32,558 | -€25,045 | -43.5% |
| Equity | 10/15 | €7,173 | -€25,646 | -€32,819 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,173 | - | -€2,173 | |
| Distributable reserves | 133 | €2,173 | - | -€2,173 | |
| Profit (loss) carried forward | 14 | - | -€30,646 | -€30,646 | |
| Amounts payable | 17/49 | €50,430 | €58,204 | +€7,775 | +15.4% |
| Amounts payable within one year | 42/48 | €50,430 | €58,204 | +€7,775 | +15.4% |
| Trade debts | 44 | €2,919 | €1,716 | -€1,203 | -41.2% |
| Suppliers | 440/4 | €2,919 | €1,716 | -€1,203 | -41.2% |
| Taxes, remuneration and social security | 45 | €6,465 | €4,130 | -€2,336 | -36.1% |
| Taxes | 450/3 | €6,465 | €4,130 | -€2,336 | -36.1% |
| Other amounts payable | 47/48 | €41,046 | €52,359 | +€11,313 | +27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,931 | €3,771 | -€160 | -4.1% |
| Other operating charges | 640/8 | €1,269 | €299 | -€970 | -76.4% |
| Gross operating margin | 9900 | €11,122 | -€28,218 | -€39,340 | |
| Operating profit (loss) | 9901 | €5,922 | -€32,288 | -€38,210 | |
| Financial income | 75/76B | €34 | €6 | -€28 | -81.8% |
| Recurring financial income | 75 | €34 | €6 | -€28 | -81.8% |
| Financial charges | 65/66B | €87 | €157 | +€70 | +80.9% |
| Recurring financial charges | 65 | €87 | €157 | +€70 | +80.9% |
| Profit (loss) for the period before taxes | 9903 | €5,869 | -€32,438 | -€38,308 | |
| Income taxes | 67/77 | €3,696 | €381 | -€3,315 | -89.7% |
| Profit (loss) for the period | 9904 | €2,173 | -€32,819 | -€34,992 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,173 | -€32,819 | -€34,992 |
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 9 October 2026 via checked.be.