DESMONTA: what changed
Two fiscal 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.
DESMONTA
Largest movements
- Receivables within one year +€56,189
up €56,189 (+94.8%), from €59,299 to €115,488
of which Other amounts receivable: +€73,552
- Other debts +€100,000
up €100,000 (+10.7%), from €935,265 to €1.0m
- Accrued charges and deferred income -€37,010
down €37,010 (-32.0%), from €115,577 to €78,567
- Financial charges -€37,382
down €37,382 (-99.9%), from €37,435 to €53
- Financial income -€32,447
no longer reported in 2025 (was €32,447)
of which Financial income: -€32,447
- Gross operating margin -€3,659
down €3,659 (-38.9%), from €9,404 to €5,745
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.
Cash bridge derived
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 | €3,244,780 | €3,309,121 | +€64,341 | +2.0% |
| Fixed assets | 21/28 | €3,157,055 | €3,157,055 | = | 0.0% |
| Financial fixed assets | 28 | €3,157,055 | €3,157,055 | = | 0.0% |
| Current assets | 29/58 | €87,725 | €152,066 | +€64,341 | +73.3% |
| Amounts receivable within one year | 40/41 | €59,299 | €115,488 | +€56,189 | +94.8% |
| Trade receivables | 40 | €29,645 | €12,282 | -€17,363 | -58.6% |
| Other amounts receivable | 41 | €29,654 | €103,206 | +€73,552 | +248.0% |
| Cash at bank and in hand | 54/58 | €28,426 | €36,578 | +€8,152 | +28.7% |
| Total equity and liabilities | 10/49 | €3,244,780 | €3,309,121 | +€64,341 | +2.0% |
| Equity | 10/15 | €2,180,704 | €2,186,396 | +€5,692 | +0.3% |
| Contributions | 10/11 | €2,013,133 | €2,013,133 | = | 0.0% |
| Reserves | 13 | €154,027 | €154,027 | = | 0.0% |
| Distributable reserves | 133 | €154,027 | €154,027 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,544 | €19,236 | +€5,692 | +42.0% |
| Amounts payable | 17/49 | €1,064,076 | €1,122,725 | +€58,649 | +5.5% |
| Amounts payable within one year | 42/48 | €948,499 | €1,044,158 | +€95,659 | +10.1% |
| Trade debts | 44 | €11,621 | €5,082 | -€6,539 | -56.3% |
| Suppliers | 440/4 | €11,621 | €5,082 | -€6,539 | -56.3% |
| Taxes, remuneration and social security | 45 | €1,613 | €3,811 | +€2,198 | +136.3% |
| Taxes | 450/3 | €1,613 | €3,811 | +€2,198 | +136.3% |
| Other amounts payable | 47/48 | €935,265 | €1,035,265 | +€100,000 | +10.7% |
| Accrued charges and deferred income | 492/3 | €115,577 | €78,567 | -€37,010 | -32.0% |
| Gross operating margin | 9900 | €9,404 | €5,745 | -€3,659 | -38.9% |
| Operating profit (loss) | 9901 | €9,404 | €5,745 | -€3,659 | -38.9% |
| Financial income | 75/76B | €32,447 | - | -€32,447 | |
| Recurring financial income | 75 | €32,447 | - | -€32,447 | |
| Non-recurring financial income | 76B | €32,447 | - | -€32,447 | |
| Financial charges | 65/66B | €37,435 | €53 | -€37,382 | -99.9% |
| Recurring financial charges | 65 | €37,435 | €53 | -€37,382 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €4,416 | €5,692 | +€1,276 | +28.9% |
| Income taxes | 67/77 | €6 | - | -€6 | |
| Profit (loss) for the period | 9904 | €4,410 | €5,692 | +€1,282 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,410 | €5,692 | +€1,282 | +29.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.