DESMET WIM: 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 WIM
Largest movements
- Tangible fixed assets -€53,518
down €53,518 (-7.0%), from €759,777 to €706,259
of which Land and buildings: -€42,819
- Receivables within one year +€53,490
up €53,490 (+29.6%), from €180,456 to €233,946
of which Trade receivables: +€52,717
- Cash +€23,784
up €23,784 (+96.0%), from €24,780 to €48,564
mainly Net result for the year (+€55,131) and Depreciation (+€53,518)
- Profit (loss) carried forward +€55,131
up €55,131 (+55.0%), from -€100,221 to -€45,089
- Current portion of long-term debt -€29,790
down €29,790 (-100%), from €29,790 to €0
- Gross operating margin +€22,230
up €22,230 (+13.0%), from €170,425 to €192,654
- Staff costs +€5,810
up €5,810 (+7.9%), from €73,344 to €79,154
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 | €975,297 | €998,659 | +€23,363 | +2.4% |
| Fixed assets | 21/28 | €759,777 | €706,259 | -€53,518 | -7.0% |
| Tangible fixed assets | 22/27 | €759,777 | €706,259 | -€53,518 | -7.0% |
| Land and buildings | 22 | €720,765 | €677,946 | -€42,819 | -5.9% |
| Plant, machinery and equipment | 23 | €34,926 | €25,427 | -€9,499 | -27.2% |
| Furniture and vehicles | 24 | €4,086 | €2,886 | -€1,200 | -29.4% |
| Current assets | 29/58 | €215,519 | €292,400 | +€76,881 | +35.7% |
| Stocks and contracts in progress | 3 | €5,677 | €4,964 | -€713 | -12.6% |
| Stocks | 30/36 | €5,677 | €4,964 | -€713 | -12.6% |
| Amounts receivable within one year | 40/41 | €180,456 | €233,946 | +€53,490 | +29.6% |
| Trade receivables | 40 | €180,334 | €233,051 | +€52,717 | +29.2% |
| Other amounts receivable | 41 | €122 | €895 | +€773 | +632% |
| Cash at bank and in hand | 54/58 | €24,780 | €48,564 | +€23,784 | +96.0% |
| Deferred charges and accrued income | 490/1 | €4,607 | €4,927 | +€320 | +7.0% |
| Total equity and liabilities | 10/49 | €975,297 | €998,659 | +€23,363 | +2.4% |
| Equity | 10/15 | -€29,334 | €25,797 | +€55,131 | |
| Contributions | 10/11 | €28,500 | €28,500 | = | 0.0% |
| Reserves | 13 | €42,387 | €42,387 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €42,387 | €42,387 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,221 | -€45,089 | +€55,131 | +55.0% |
| Amounts payable | 17/49 | €1,004,631 | €972,862 | -€31,769 | -3.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,002,845 | €971,162 | -€31,683 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €29,790 | €0 | -€29,790 | -100% |
| Trade debts | 44 | €20,634 | €21,581 | +€946 | +4.6% |
| Suppliers | 440/4 | €20,634 | €21,581 | +€946 | +4.6% |
| Taxes, remuneration and social security | 45 | €11,144 | €10,990 | -€154 | -1.4% |
| Taxes | 450/3 | €4,700 | €3,240 | -€1,460 | -31.1% |
| Remuneration and social security | 454/9 | €6,443 | €7,750 | +€1,307 | +20.3% |
| Other amounts payable | 47/48 | €941,278 | €938,592 | -€2,686 | -0.3% |
| Accrued charges and deferred income | 492/3 | €1,785 | €1,700 | -€85 | -4.8% |
| Remuneration, social security and pensions | 62 | €73,344 | €79,154 | +€5,810 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,037 | €53,518 | -€519 | -1.0% |
| Other operating charges | 640/8 | €3,147 | €3,342 | +€196 | +6.2% |
| Gross operating margin | 9900 | €170,425 | €192,654 | +€22,230 | +13.0% |
| Operating profit (loss) | 9901 | €39,897 | €56,640 | +€16,743 | +42.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,433 | €1,333 | -€100 | -7.0% |
| Recurring financial charges | 65 | €1,433 | €1,333 | -€100 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €38,464 | €55,307 | +€16,843 | +43.8% |
| Income taxes | 67/77 | €133 | €175 | +€42 | +31.4% |
| Profit (loss) for the period | 9904 | €38,331 | €55,131 | +€16,801 | +43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,331 | €55,131 | +€16,801 | +43.8% |
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 19 October 2026 via checked.be.