DESMEDT CONSULTING SERVICES: 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.
DESMEDT CONSULTING SERVICES
Largest movements
- Tangible fixed assets -€282,882
down €282,882 (-88.8%), from €318,694 to €35,812
of which Land and buildings: -€282,432
- Receivables within one year +€87,514
up €87,514 (+695%), from €12,600 to €100,114
of which Other amounts receivable: +€100,114
- Cash +€49,834
up €49,834 (+215%), from €23,125 to €72,959
mainly Investment in fixed assets (net) (+€275,558) and Net result for the year (+€48,722)
- Debts after one year -€192,120
down €192,120 (-100%), from €192,120 to €0
- Profit (loss) carried forward +€48,722
up €48,722 (+86.2%), from €56,527 to €105,250
- Tax, wage and social debts -€9,933
down €9,933 (-45.9%), from €21,650 to €11,717
of which Taxes: -€9,933
- Other debts +€8,207
up €8,207 (+31.0%), from €26,500 to €34,707
- Gross operating margin -€6,888
down €6,888 (-7.5%), from €92,074 to €85,186
- Financial charges +€4,069
up €4,069 (+39.7%), from €10,250 to €14,318
- Depreciation -€2,423
down €2,423 (-26.2%), from €9,247 to €6,824
- Taxes -€1,109
down €1,109 (-7.2%), from €15,338 to €14,229
- Other operating charges +€986
up €986 (+905%), from €109 to €1,095
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 | €354,929 | €210,134 | -€144,795 | -40.8% |
| Fixed assets | 21/28 | €318,694 | €36,312 | -€282,382 | -88.6% |
| Tangible fixed assets | 22/27 | €318,694 | €35,812 | -€282,882 | -88.8% |
| Land and buildings | 22 | €310,709 | €28,276 | -€282,432 | -90.9% |
| Plant, machinery and equipment | 23 | €2,938 | €2,524 | -€413 | -14.1% |
| Furniture and vehicles | 24 | €5,048 | €5,011 | -€37 | -0.7% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €36,234 | €173,822 | +€137,588 | +380% |
| Amounts receivable within one year | 40/41 | €12,600 | €100,114 | +€87,514 | +695% |
| Trade receivables | 40 | €12,600 | €0 | -€12,600 | -100% |
| Other amounts receivable | 41 | - | €100,114 | +€100,114 | |
| Cash at bank and in hand | 54/58 | €23,125 | €72,959 | +€49,834 | +215% |
| Deferred charges and accrued income | 490/1 | €509 | €749 | +€240 | +47.1% |
| Total equity and liabilities | 10/49 | €354,929 | €210,134 | -€144,795 | -40.8% |
| Equity | 10/15 | €105,497 | €154,219 | +€48,722 | +46.2% |
| Contributions | 10/11 | €4,200 | €4,200 | = | 0.0% |
| Reserves | 13 | €44,769 | €44,769 | = | 0.0% |
| Distributable reserves | 133 | €44,769 | €44,769 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,527 | €105,250 | +€48,722 | +86.2% |
| Amounts payable | 17/49 | €249,432 | €55,915 | -€193,517 | -77.6% |
| Amounts payable after more than one year | 17 | €192,120 | €0 | -€192,120 | -100% |
| Financial debts | 170/4 | €192,120 | €0 | -€192,120 | -100% |
| Amounts payable within one year | 42/48 | €57,312 | €55,915 | -€1,397 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €7,292 | €7,908 | +€616 | +8.4% |
| Financial debts | 43 | €690 | €0 | -€690 | -100% |
| Credit institutions | 430/8 | €690 | €0 | -€690 | -100% |
| Trade debts | 44 | €1,180 | €1,583 | +€404 | +34.2% |
| Suppliers | 440/4 | €1,180 | €1,583 | +€404 | +34.2% |
| Taxes, remuneration and social security | 45 | €21,650 | €11,717 | -€9,933 | -45.9% |
| Taxes | 450/3 | €21,650 | €11,717 | -€9,933 | -45.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €26,500 | €34,707 | +€8,207 | +31.0% |
| Non-recurring operating income | 76A | - | €31,519 | +€31,519 | |
| Remuneration, social security and pensions | 62 | €750 | €0 | -€750 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,247 | €6,824 | -€2,423 | -26.2% |
| Other operating charges | 640/8 | €109 | €1,095 | +€986 | +905% |
| Gross operating margin | 9900 | €92,074 | €85,186 | -€6,888 | -7.5% |
| Operating profit (loss) | 9901 | €81,968 | €77,267 | -€4,701 | -5.7% |
| Financial income | 75/76B | €0 | €3 | +€3 | |
| Recurring financial income | 75 | €0 | €3 | +€3 | |
| Financial charges | 65/66B | €10,250 | €14,318 | +€4,069 | +39.7% |
| Recurring financial charges | 65 | €10,250 | €14,318 | +€4,069 | +39.7% |
| Profit (loss) for the period before taxes | 9903 | €71,718 | €62,951 | -€8,767 | -12.2% |
| Income taxes | 67/77 | €15,338 | €14,229 | -€1,109 | -7.2% |
| Profit (loss) for the period | 9904 | €56,380 | €48,722 | -€7,658 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,380 | €48,722 | -€7,658 | -13.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.