DESMEDT JAN: what changed
DESMEDT JAN
Largest movements
- Tangible fixed assets +€66,271
up €66,271 (+13,854%), from €478 to €66,750
- Cash -€17,155
down €17,155 (-94.5%), from €18,158 to €1,003
mainly Investment in fixed assets (net) (-€83,126) and Stocks and contracts (-€1,347)
- Receivables within one year -€2,309
down €2,309 (-10.9%), from €21,158 to €18,849
of which Trade receivables: -€2,287
- Stocks and contracts +€1,347
up €1,347 (+249%), from €540 to €1,887
of which Contracts in progress: +€1,582
- Reserves +€13,956
up €13,956 (+79.7%), from €17,520 to €31,476
of which Distributable reserves: +€13,956
- Debts after one year +€13,259
new in 2025: €13,259
- Other debts +€9,914
new in 2025: €9,914
- Current portion of long-term debt +€4,795
new in 2025: €4,795
- Tax, wage and social debts +€3,519
up €3,519 (+124%), from €2,836 to €6,355
- Gross operating margin +€24,409
up €24,409 (+173%), from €14,111 to €38,520
- Depreciation +€16,630
up €16,630 (+6,658%), from €250 to €16,880
- Taxes +€3,274
up €3,274 (+114%), from €2,862 to €6,136
- Other operating charges -€2,192
down €2,192 (-92.0%), from €2,382 to €190
- Financial charges +€1,220
up €1,220 (+880%), from €139 to €1,358
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,812 | €89,854 | +€48,042 | +115% |
| Fixed assets | 21/28 | €503 | €66,750 | +€66,246 | +13,167% |
| Tangible fixed assets | 22/27 | €478 | €66,750 | +€66,271 | +13,854% |
| Furniture and vehicles | 24 | €478 | €66,750 | +€66,271 | +13,854% |
| Financial fixed assets | 28 | €25 | €0 | -€25 | -100% |
| Current assets | 29/58 | €41,309 | €23,104 | -€18,204 | -44.1% |
| Stocks and contracts in progress | 3 | €540 | €1,887 | +€1,347 | +249% |
| Stocks | 30/36 | €540 | €305 | -€235 | -43.5% |
| Contracts in progress | 37 | - | €1,582 | +€1,582 | |
| Amounts receivable within one year | 40/41 | €21,158 | €18,849 | -€2,309 | -10.9% |
| Trade receivables | 40 | €21,111 | €18,824 | -€2,287 | -10.8% |
| Other amounts receivable | 41 | €47 | €25 | -€22 | -47.3% |
| Cash at bank and in hand | 54/58 | €18,158 | €1,003 | -€17,155 | -94.5% |
| Deferred charges and accrued income | 490/1 | €1,453 | €1,366 | -€87 | -6.0% |
| Total equity and liabilities | 10/49 | €41,812 | €89,854 | +€48,042 | +115% |
| Equity | 10/15 | €36,120 | €50,076 | +€13,956 | +38.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,520 | €31,476 | +€13,956 | +79.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,660 | €29,616 | +€13,956 | +89.1% |
| Amounts payable | 17/49 | €5,692 | €39,778 | +€34,086 | +599% |
| Amounts payable after more than one year | 17 | - | €13,259 | +€13,259 | |
| Financial debts | 170/4 | - | €13,259 | +€13,259 | |
| Amounts payable within one year | 42/48 | €5,692 | €25,602 | +€19,909 | +350% |
| Current portion of amounts payable after more than one year | 42 | - | €4,795 | +€4,795 | |
| Trade debts | 44 | €2,856 | €4,538 | +€1,682 | +58.9% |
| Suppliers | 440/4 | €2,856 | €4,538 | +€1,682 | +58.9% |
| Taxes, remuneration and social security | 45 | €2,836 | €6,355 | +€3,519 | +124% |
| Taxes | 450/3 | €2,836 | €6,355 | +€3,519 | +124% |
| Other amounts payable | 47/48 | - | €9,914 | +€9,914 | |
| Accrued charges and deferred income | 492/3 | - | €917 | +€917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250 | €16,880 | +€16,630 | +6,658% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €784 | €0 | -€784 | -100% |
| Other operating charges | 640/8 | €2,382 | €190 | -€2,192 | -92.0% |
| Gross operating margin | 9900 | €14,111 | €38,520 | +€24,409 | +173% |
| Operating profit (loss) | 9901 | €10,695 | €21,450 | +€10,755 | +101% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €139 | €1,358 | +€1,220 | +880% |
| Recurring financial charges | 65 | €139 | €1,358 | +€1,220 | +880% |
| Profit (loss) for the period before taxes | 9903 | €10,557 | €20,092 | +€9,535 | +90.3% |
| Income taxes | 67/77 | €2,862 | €6,136 | +€3,274 | +114% |
| Profit (loss) for the period | 9904 | €7,695 | €13,956 | +€6,261 | +81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,695 | €13,956 | +€6,261 | +81.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.