DESMET Joël: 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.
DESMET Joël
Largest movements
- Cash +€6
new in 2025: €6
mainly Other debts (+€4,084) and Accrued charges and deferred income (+€59)
- Other debts +€4,084
up €4,084 (+49.4%), from €8,274 to €12,358
- Profit (loss) carried forward -€4,069
down €4,069 (-10.9%), from -€37,162 to -€41,231
- Short-term financial debts -€68
down €68 (-100%), from €68 to €0
- Accrued charges and deferred income +€59
up €59 (+7.4%), from €804 to €863
- Gross operating margin -€3,084
down €3,084 (-4,833%), from -€64 to -€3,147
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 | - | €6 | +€6 | |
| Current assets | 29/58 | - | €6 | +€6 | |
| Cash at bank and in hand | 54/58 | - | €6 | +€6 | |
| Total equity and liabilities | 10/49 | - | €6 | +€6 | |
| Equity | 10/15 | -€9,145 | -€13,214 | -€4,069 | -44.5% |
| Contributions | 10/11 | €9,668 | €9,668 | = | 0.0% |
| Reserves | 13 | €18,349 | €18,349 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,995 | €1,995 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,995 | €1,995 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,487 | €1,487 | = | 0.0% |
| Distributable reserves | 133 | €14,867 | €14,867 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,162 | -€41,231 | -€4,069 | -10.9% |
| Amounts payable | 17/49 | €9,145 | €13,220 | +€4,075 | +44.6% |
| Amounts payable within one year | 42/48 | €8,341 | €12,358 | +€4,016 | +48.1% |
| Financial debts | 43 | €68 | €0 | -€68 | -100% |
| Credit institutions | 430/8 | €68 | €0 | -€68 | -100% |
| Other amounts payable | 47/48 | €8,274 | €12,358 | +€4,084 | +49.4% |
| Accrued charges and deferred income | 492/3 | €804 | €863 | +€59 | +7.4% |
| Other operating charges | 640/8 | €867 | €896 | +€28 | +3.3% |
| Gross operating margin | 9900 | -€64 | -€3,147 | -€3,084 | -4,833% |
| Operating profit (loss) | 9901 | -€931 | -€4,043 | -€3,112 | -334% |
| Financial charges | 65/66B | €43 | €26 | -€17 | -39.4% |
| Recurring financial charges | 65 | €43 | €26 | -€17 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | -€974 | -€4,069 | -€3,095 | -318% |
| Profit (loss) for the period | 9904 | -€974 | -€4,069 | -€3,095 | -318% |
| Profit (loss) for the period to be appropriated | 9905 | -€974 | -€4,069 | -€3,095 | -318% |
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 23 October 2026 via checked.be.