DESMET TECHNOLOGY: 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 TECHNOLOGY
Largest movements
- Receivables within one year +€25,436
up €25,436 (+387%), from €6,574 to €32,011
- Stocks and contracts +€5,281
up €5,281 (+40.5%), from €13,040 to €18,321
- Cash -€2,656
down €2,656 (-97.6%), from €2,721 to €65
mainly Receivables within one year (-€25,436) and Trade debts (-€5,534)
- Tangible fixed assets -€1,072
down €1,072 (-14.5%), from €7,378 to €6,306
- Profit (loss) carried forward +€18,857
up €18,857, from -€18,857 to €0
- Reserves +€10,105
up €10,105 (+1,467%), from €689 to €10,794
of which Distributable reserves: +€10,105
- Trade debts -€5,534
down €5,534 (-40.5%), from €13,663 to €8,130
- Other debts +€5,007
up €5,007 (+20.9%), from €23,919 to €28,926
- Current portion of long-term debt -€1,018
down €1,018 (-100%), from €1,018 to €0
- Gross operating margin +€40,001
up €40,001, from -€7,919 to €32,082
- Taxes +€1,609
new in 2025: €1,609
- Depreciation -€647
down €647 (-37.6%), from €1,718 to €1,072
- Other operating charges -€373
down €373 (-74.8%), from €499 to €126
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 | €29,714 | €56,704 | +€26,990 | +90.8% |
| Fixed assets | 21/28 | €7,378 | €6,306 | -€1,072 | -14.5% |
| Tangible fixed assets | 22/27 | €7,378 | €6,306 | -€1,072 | -14.5% |
| Other tangible fixed assets | 26 | €7,378 | €6,306 | -€1,072 | -14.5% |
| Current assets | 29/58 | €22,336 | €50,397 | +€28,062 | +126% |
| Stocks and contracts in progress | 3 | €13,040 | €18,321 | +€5,281 | +40.5% |
| Stocks | 30/36 | €13,040 | €18,321 | +€5,281 | +40.5% |
| Amounts receivable within one year | 40/41 | €6,574 | €32,011 | +€25,436 | +387% |
| Trade receivables | 40 | €6,574 | €32,011 | +€25,436 | +387% |
| Cash at bank and in hand | 54/58 | €2,721 | €65 | -€2,656 | -97.6% |
| Total equity and liabilities | 10/49 | €29,714 | €56,704 | +€26,990 | +90.8% |
| Equity | 10/15 | -€11,968 | €16,994 | +€28,962 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €689 | €10,794 | +€10,105 | +1,467% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €689 | €10,794 | +€10,105 | +1,467% |
| Profit (loss) carried forward | 14 | -€18,857 | €0 | +€18,857 | |
| Amounts payable | 17/49 | €41,682 | €39,709 | -€1,972 | -4.7% |
| Amounts payable after more than one year | 17 | €870 | €0 | -€870 | -100% |
| Financial debts | 170/4 | €870 | €0 | -€870 | -100% |
| Amounts payable within one year | 42/48 | €40,812 | €39,709 | -€1,103 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €1,018 | €0 | -€1,018 | -100% |
| Trade debts | 44 | €13,663 | €8,130 | -€5,534 | -40.5% |
| Suppliers | 440/4 | €13,663 | €8,130 | -€5,534 | -40.5% |
| Taxes, remuneration and social security | 45 | €2,212 | €2,654 | +€442 | +20.0% |
| Taxes | 450/3 | €2,212 | €2,654 | +€442 | +20.0% |
| Other amounts payable | 47/48 | €23,919 | €28,926 | +€5,007 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,718 | €1,072 | -€647 | -37.6% |
| Other operating charges | 640/8 | €499 | €126 | -€373 | -74.8% |
| Gross operating margin | 9900 | -€7,919 | €32,082 | +€40,001 | |
| Operating profit (loss) | 9901 | -€10,137 | €30,885 | +€41,021 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €354 | €313 | -€41 | -11.6% |
| Recurring financial charges | 65 | €354 | €313 | -€41 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,490 | €30,572 | +€41,062 | |
| Income taxes | 67/77 | - | €1,609 | +€1,609 | |
| Profit (loss) for the period | 9904 | -€10,490 | €28,962 | +€39,453 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,490 | €28,962 | +€39,453 |
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 28 October 2026 via checked.be.