DESMOO: 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.
DESMOO
Largest movements
- Cash -€10,712
down €10,712 (-66.9%), from €16,007 to €5,295
mainly Net result for the year (-€12,536) and Debts after one year (-€5,709)
- Tangible fixed assets -€7,285
down €7,285 (-42.6%), from €17,109 to €9,824
of which Leasing and similar rights: -€6,072
- Receivables within one year +€1,649
up €1,649 (+106.2%), from €1,553 to €3,202
of which Trade receivables: +€917
- Current investments +€1,200
up €1,200 (+60.0%), from €2,000 to €3,200
- Deferred charges and accrued income -€937
down €937 (-46.8%), from €2,000 to €1,063
- Profit (loss) carried forward -€12,536
down €12,536 (-343.0%), from -€3,655 to -€16,191
- Debts after one year -€5,709
no longer reported in 2025 (was €5,709)
- Current portion of long-term debt +€1,515
up €1,515 (+36.1%), from €4,194 to €5,709
- Gross operating margin -€19,911
down €19,911, from €16,478 to -€3,434
- Depreciation +€274
up €274 (+3.9%), from €7,011 to €7,285
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 | €38,669 | €22,584 | -€16,084 | -41.6% |
| Fixed assets | 21/28 | €17,109 | €9,824 | -€7,285 | -42.6% |
| Tangible fixed assets | 22/27 | €17,109 | €9,824 | -€7,285 | -42.6% |
| Plant, machinery and equipment | 23 | €2,784 | €1,572 | -€1,212 | -43.5% |
| Leasing and similar rights | 25 | €14,324 | €8,252 | -€6,072 | -42.4% |
| Current assets | 29/58 | €21,560 | €12,760 | -€8,800 | -40.8% |
| Amounts receivable within one year | 40/41 | €1,553 | €3,202 | +€1,649 | +106.2% |
| Trade receivables | 40 | - | €917 | +€917 | |
| Other amounts receivable | 41 | €1,553 | €2,286 | +€733 | +47.2% |
| Current investments | 50/53 | €2,000 | €3,200 | +€1,200 | +60.0% |
| Cash at bank and in hand | 54/58 | €16,007 | €5,295 | -€10,712 | -66.9% |
| Deferred charges and accrued income | 490/1 | €2,000 | €1,063 | -€937 | -46.8% |
| Total equity and liabilities | 10/49 | €38,669 | €22,584 | -€16,084 | -41.6% |
| Equity | 10/15 | €5,105 | -€7,431 | -€12,536 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €4,760 | €4,760 | = | 0.0% |
| Distributable reserves | 133 | €4,760 | €4,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,655 | -€16,191 | -€12,536 | -343.0% |
| Amounts payable | 17/49 | €33,564 | €30,016 | -€3,548 | -10.6% |
| Amounts payable after more than one year | 17 | €5,709 | - | -€5,709 | |
| Financial debts | 170/4 | €5,709 | - | -€5,709 | |
| Amounts payable within one year | 42/48 | €27,854 | €30,016 | +€2,161 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €4,194 | €5,709 | +€1,515 | +36.1% |
| Trade debts | 44 | €735 | €1,060 | +€326 | +44.3% |
| Suppliers | 440/4 | €735 | €1,060 | +€326 | +44.3% |
| Taxes, remuneration and social security | 45 | €217 | €199 | -€18 | -8.3% |
| Taxes | 450/3 | €217 | €199 | -€18 | -8.3% |
| Other amounts payable | 47/48 | €22,709 | €23,048 | +€339 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,011 | €7,285 | +€274 | +3.9% |
| Other operating charges | 640/8 | €831 | €736 | -€95 | -11.4% |
| Gross operating margin | 9900 | €16,478 | -€3,434 | -€19,911 | |
| Operating profit (loss) | 9901 | €8,636 | -€11,454 | -€20,090 | |
| Financial income | 75/76B | €120 | €203 | +€82 | +68.2% |
| Recurring financial income | 75 | €120 | €203 | +€82 | +68.2% |
| Financial charges | 65/66B | €1,235 | €1,086 | -€149 | -12.1% |
| Recurring financial charges | 65 | €1,235 | €1,086 | -€149 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €7,521 | -€12,338 | -€19,859 | |
| Income taxes | 67/77 | €217 | €199 | -€18 | -8.3% |
| Profit (loss) for the period | 9904 | €7,305 | -€12,536 | -€19,841 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,305 | -€12,536 | -€19,841 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.