Desobry: 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.
What changed
Desobry
NACE 10.720, Manufacture of food products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.2m
2024 · €3.5m-€1.3m
Equity
€14.5m
2024 · €12.4m+€2.1m
Cash
€504,854
2024 · €287,096+€217,758
Balance sheet total
€27.3m
2024 · €26.7m+€575,051
Largest movements
Assets
- Tangible fixed assets +€2.0m
up €2.0m (+26.5%), from €7.6m to €9.6m
of which Plant, machinery and equipment: +€2.5m
- Receivables within one year -€1.5m
down €1.5m (-22.4%), from €6.8m to €5.3m
of which Trade receivables: -€2.0m
- Financial fixed assets -€527,375
down €527,375 (-14.7%), from €3.6m to €3.1m
of which Affiliated companies: -€527,375
- Stocks and contracts +€405,060
up €405,060 (+4.8%), from €8.4m to €8.8m
Equity and liabilities
- Trade debts -€1.3m
down €1.3m (-28.5%), from €4.7m to €3.4m
- Other debts -€1.2m
down €1.2m (-95.6%), from €1.3m to €56,692
- Profit (loss) carried forward +€1.2m
up €1.2m (+11.9%), from €9.9m to €11.1m
- Reserves +€1.0m
up €1.0m (+59.3%), from €1.7m to €2.7m
of which Tax-exempt reserves: +€1.0m
- Debts after one year +€645,321
up €645,321 (+25.5%), from €2.5m to €3.2m
Income statement
- Turnover -€1.7m
down €1.7m (-4.1%), from €41.3m to €39.6m
- Services and other goods -€822,480
down €822,480 (-7.6%), from €10.9m to €10.0m
- Staff costs +€736,090
up €736,090 (+11.9%), from €6.2m to €6.9m
- Goods and materials -€696,097
down €696,097 (-3.5%), from €19.6m to €18.9m
of which Change in stocks: decrease (increase): -€1.4m
- Taxes -€462,222
down €462,222 (-37.5%), from €1.2m to €771,270
of which Taxes: -€338,632
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.
Result 2024
€3.5m
Turnover
-€1.7m
Other operating income
-€112,965
Goods and materials
+€696,097
Services and other goods
+€822,480
Staff costs
-€736,090
Depreciation
-€99,203
Write-downs
-€372,080
Provisions
+€123,228
Other operating charges
-€171,012
Other operating items
-€121,025
Financial income
-€189,438
Financial charges
+€70,496
Taxes
+€462,222
Result 2025
€2.2m
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.
From operations
+€2.0m
Investment
-€2.6m
Financing
+€797,389
Cash 2024
€287,096
From operations (derived)
+€2.0m
Net result for the year
+€2.2m
Depreciation
+€1.1m
Stocks and contracts
-€405,060
Receivables within one year
+€1.5m
Deferred charges and accrued income
-€4,276
Provisions
-€63,948
Trade debts
-€1.3m
Tax, wage and social debts
+€86,289
Advances received
+€180,170
Other debts
-€1.2m
Accrued charges and deferred income
-€34,050
Investment (derived)
-€2.6m
Investment in fixed assets (net)
-€2.6m
Financing
+€797,389
Debts after one year
+€645,321
Current portion of long-term debt
+€422,536
Short-term financial debts
-€180,000
Contributions, distributions and other
-€90,468
Cash 2025
€504,854
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,694,164 | €27,269,215 | +€575,051 | +2.2% |
| Fixed assets | 21/28 | €11,157,981 | €12,633,638 | +€1.5m | +13.2% |
| Tangible fixed assets | 22/27 | €7,570,870 | €9,573,902 | +€2.0m | +26.5% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €6,254,052 | €8,800,792 | +€2.5m | +40.7% |
| Furniture and vehicles | 24 | €407,934 | €359,523 | -€48,411 | -11.9% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €908,884 | €413,587 | -€495,297 | -54.5% |
| Financial fixed assets | 28 | €3,587,111 | €3,059,736 | -€527,375 | -14.7% |
| Affiliated companies | 280/1 | €3,585,611 | €3,058,236 | -€527,375 | -14.7% |
| Amounts receivable | 281 | €3,585,611 | €3,058,236 | -€527,375 | -14.7% |
| Other financial fixed assets | 284/8 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €15,536,183 | €14,635,577 | -€900,606 | -5.8% |
| Stocks and contracts in progress | 3 | €8,393,750 | €8,798,810 | +€405,060 | +4.8% |
| Stocks | 30/36 | €8,393,750 | €8,798,810 | +€405,060 | +4.8% |
| Raw materials and consumables | 30/31 | €2,254,433 | €2,314,388 | +€59,955 | +2.7% |
| Work in progress | 32 | €1,096,519 | €1,482,712 | +€386,193 | +35.2% |
| Finished goods | 33 | €5,042,798 | €5,001,710 | -€41,088 | -0.8% |
| Amounts receivable within one year | 40/41 | €6,805,654 | €5,277,954 | -€1.5m | -22.4% |
| Trade receivables | 40 | €6,360,559 | €4,368,094 | -€2.0m | -31.3% |
| Other amounts receivable | 41 | €445,095 | €909,860 | +€464,765 | +104.4% |
| Cash at bank and in hand | 54/58 | €287,096 | €504,854 | +€217,758 | +75.8% |
| Deferred charges and accrued income | 490/1 | €49,683 | €53,959 | +€4,276 | +8.6% |
| Total equity and liabilities | 10/49 | €26,694,164 | €27,269,215 | +€575,051 | +2.2% |
| Equity | 10/15 | €12,404,856 | €14,497,083 | +€2.1m | +16.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,686,608 | €2,686,610 | +€1.0m | +59.3% |
| Non-distributable reserves | 130/1 | €18,137 | €18,137 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,937 | €11,937 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,016,432 | €2,016,434 | +€1.0m | +98.4% |
| Distributable reserves | 133 | €652,039 | €652,039 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,946,079 | €11,128,772 | +€1.2m | +11.9% |
| Investment grants | 15 | €710,169 | €619,701 | -€90,468 | -12.7% |
| Provisions and deferred taxes | 16 | €72,136 | €8,188 | -€63,948 | -88.6% |
| Provisions for liabilities and charges | 160/5 | €72,136 | €8,188 | -€63,948 | -88.6% |
| Pensions and similar obligations | 160 | €17,230 | €8,188 | -€9,042 | -52.5% |
| Other liabilities and charges | 164/5 | €54,906 | €0 | -€54,906 | -100.0% |
| Amounts payable | 17/49 | €14,217,172 | €12,763,944 | -€1.5m | -10.2% |
| Amounts payable after more than one year | 17 | €2,531,602 | €3,176,923 | +€645,321 | +25.5% |
| Financial debts | 170/4 | €2,531,602 | €3,176,923 | +€645,321 | +25.5% |
| Credit institutions | 173 | €2,531,602 | €3,176,923 | +€645,321 | +25.5% |
| Amounts payable within one year | 42/48 | €11,440,824 | €9,376,325 | -€2.1m | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €1,215,321 | €1,637,857 | +€422,536 | +34.8% |
| Financial debts | 43 | €2,980,000 | €2,800,000 | -€180,000 | -6.0% |
| Credit institutions | 430/8 | €2,980,000 | €2,800,000 | -€180,000 | -6.0% |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €4,686,520 | €3,351,356 | -€1.3m | -28.5% |
| Suppliers | 440/4 | €4,686,520 | €3,351,356 | -€1.3m | -28.5% |
| Advances received on contracts in progress | 46 | €532,218 | €712,388 | +€180,170 | +33.9% |
| Taxes, remuneration and social security | 45 | €731,743 | €818,032 | +€86,289 | +11.8% |
| Taxes | 450/3 | €7,925 | €4,546 | -€3,379 | -42.6% |
| Remuneration and social security | 454/9 | €723,818 | €813,486 | +€89,668 | +12.4% |
| Other amounts payable | 47/48 | €1,295,022 | €56,692 | -€1.2m | -95.6% |
| Accrued charges and deferred income | 492/3 | €244,746 | €210,696 | -€34,050 | -13.9% |
| Operating income | 70/76A | €42,516,545 | €40,583,736 | -€1.9m | -4.5% |
| Turnover | 70 | €41,314,464 | €39,615,645 | -€1.7m | -4.1% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€471,268 | €413,212 | +€884,480 | |
| Other operating income | 74 | €667,844 | €554,879 | -€112,965 | -16.9% |
| Non-recurring operating income | 76A | €1,005,505 | - | -€1.0m | |
| Operating charges | 60/66A | €37,811,231 | €37,547,811 | -€263,420 | -0.7% |
| Goods for resale, raw materials and consumables | 60 | €19,615,288 | €18,919,191 | -€696,097 | -3.5% |
| Purchases | 600/8 | €18,396,099 | €19,126,383 | +€730,284 | +4.0% |
| Change in stocks: decrease (increase) | 609 | €1,219,189 | -€207,192 | -€1.4m | |
| Services and other goods | 61 | €10,864,486 | €10,042,006 | -€822,480 | -7.6% |
| Remuneration, social security and pensions | 62 | €6,208,342 | €6,944,432 | +€736,090 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,002,439 | €1,101,642 | +€99,203 | +9.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€147,177 | €224,903 | +€372,080 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €59,280 | -€63,948 | -€123,228 | |
| Other operating charges | 640/8 | €208,573 | €379,585 | +€171,012 | +82.0% |
| Operating profit (loss) | 9901 | €4,705,314 | €3,035,925 | -€1.7m | -35.5% |
| Financial income | 75/76B | €531,052 | €341,614 | -€189,438 | -35.7% |
| Recurring financial income | 75 | €531,052 | €341,614 | -€189,438 | -35.7% |
| Income from financial fixed assets | 750 | €92,031 | €90,468 | -€1,563 | -1.7% |
| Other financial income | 752/9 | €439,021 | €251,146 | -€187,875 | -42.8% |
| Financial charges | 65/66B | €494,070 | €423,574 | -€70,496 | -14.3% |
| Recurring financial charges | 65 | €494,070 | €423,574 | -€70,496 | -14.3% |
| Debt charges | 650 | €400,441 | €290,138 | -€110,303 | -27.5% |
| Other financial charges | 652/9 | €93,629 | €133,436 | +€39,807 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | €4,742,296 | €2,953,965 | -€1.8m | -37.7% |
| Income taxes | 67/77 | €1,233,492 | €771,270 | -€462,222 | -37.5% |
| Taxes | 670/3 | €1,233,492 | €894,860 | -€338,632 | -27.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €123,590 | +€123,590 | |
| Profit (loss) for the period | 9904 | €3,508,804 | €2,182,695 | -€1.3m | -37.8% |
| Transfer to tax-exempt reserves | 689 | €999,997 | €1,000,002 | +€5 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,508,807 | €1,182,693 | -€1.3m | -52.9% |
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 29 September 2026 via checked.be.