Desolari: 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
Desolari
NACE 46.349, Wholesale of beverages, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€53,668
2024 · -€11,695-€41,973
Equity
€169,640
2024 · €223,308-€53,668
Cash
€121,761
2024 · €126,756-€4,995
Balance sheet total
€956,629
2024 · €1.1m-€148,090
Largest movements
Assets
- Tangible fixed assets -€71,290
down €71,290 (-13.8%), from €515,580 to €444,291
- Stocks and contracts -€46,113
down €46,113 (-11.9%), from €388,240 to €342,127
- Receivables within one year -€21,901
down €21,901 (-38.1%), from €57,435 to €35,534
of which Trade receivables: -€21,454
Equity and liabilities
- Debts after one year -€88,176
down €88,176 (-30.6%), from €288,396 to €200,220
- Profit (loss) carried forward -€47,880
down €47,880, from €39,925 to -€7,955
Income statement
- Gross operating margin -€46,321
down €46,321 (-58.3%), from €79,412 to €33,091
- Financial charges -€2,078
down €2,078 (-16.1%), from €12,870 to €10,792
- Other operating charges -€1,021
down €1,021 (-14.2%), from €7,202 to €6,181
- Financial income +€834
up €834 (+2458.8%), from €34 to €867
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
-€11,695
Gross operating margin
-€46,321
Depreciation
+€416
Other operating charges
+€1,021
Financial income
+€834
Financial charges
+€2,078
Result 2025
-€53,668
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
+€83,983
Investment
€0
Financing
-€88,978
Cash 2024
€126,756
From operations (derived)
+€83,983
Net result for the year
-€53,668
Depreciation
+€73,635
Stocks and contracts
+€46,113
Receivables within one year
+€21,901
Deferred charges and accrued income
+€1,446
Provisions
-€2,982
Trade debts
+€1,146
Tax, wage and social debts
-€8,798
Other debts
+€6,007
Accrued charges and deferred income
-€818
Financing
-€88,978
Debts after one year
-€88,176
Current portion of long-term debt
-€999
Short-term financial debts
+€197
Cash 2025
€121,761
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,104,719 | €956,629 | -€148,090 | -13.4% |
| Fixed assets | 21/28 | €529,804 | €456,169 | -€73,635 | -13.9% |
| Intangible fixed assets | 21 | €11,449 | €9,104 | -€2,345 | -20.5% |
| Tangible fixed assets | 22/27 | €515,580 | €444,291 | -€71,290 | -13.8% |
| Land and buildings | 22 | €198,873 | €183,548 | -€15,325 | -7.7% |
| Plant, machinery and equipment | 23 | €163,550 | €132,004 | -€31,546 | -19.3% |
| Furniture and vehicles | 24 | €39,331 | €27,549 | -€11,782 | -30.0% |
| Leasing and similar rights | 25 | €113,826 | €101,190 | -€12,636 | -11.1% |
| Financial fixed assets | 28 | €2,775 | €2,775 | = | 0.0% |
| Current assets | 29/58 | €574,915 | €500,460 | -€74,456 | -13.0% |
| Stocks and contracts in progress | 3 | €388,240 | €342,127 | -€46,113 | -11.9% |
| Stocks | 30/36 | €388,240 | €342,127 | -€46,113 | -11.9% |
| Amounts receivable within one year | 40/41 | €57,435 | €35,534 | -€21,901 | -38.1% |
| Trade receivables | 40 | €56,971 | €35,518 | -€21,454 | -37.7% |
| Other amounts receivable | 41 | €464 | €16 | -€448 | -96.5% |
| Cash at bank and in hand | 54/58 | €126,756 | €121,761 | -€4,995 | -3.9% |
| Deferred charges and accrued income | 490/1 | €2,485 | €1,038 | -€1,446 | -58.2% |
| Total equity and liabilities | 10/49 | €1,104,719 | €956,629 | -€148,090 | -13.4% |
| Equity | 10/15 | €223,308 | €169,640 | -€53,668 | -24.0% |
| Contributions | 10/11 | €93,592 | €93,592 | = | 0.0% |
| Reserves | 13 | €53,949 | €48,161 | -€5,788 | -10.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €52,090 | €46,302 | -€5,788 | -11.1% |
| Profit (loss) carried forward | 14 | €39,925 | -€7,955 | -€47,880 | |
| Investment grants | 15 | €35,842 | €35,842 | = | 0.0% |
| Provisions and deferred taxes | 16 | €26,834 | €23,853 | -€2,982 | -11.1% |
| Deferred taxes | 168 | €26,834 | €23,853 | -€2,982 | -11.1% |
| Amounts payable | 17/49 | €854,577 | €763,136 | -€91,441 | -10.7% |
| Amounts payable after more than one year | 17 | €288,396 | €200,220 | -€88,176 | -30.6% |
| Financial debts | 170/4 | €288,396 | €200,220 | -€88,176 | -30.6% |
| Amounts payable within one year | 42/48 | €560,224 | €557,777 | -€2,447 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €89,175 | €88,176 | -€999 | -1.1% |
| Financial debts | 43 | €119 | €316 | +€197 | +165.3% |
| Credit institutions | 430/8 | €119 | €316 | +€197 | +165.3% |
| Trade debts | 44 | €67,757 | €68,903 | +€1,146 | +1.7% |
| Suppliers | 440/4 | €67,757 | €68,903 | +€1,146 | +1.7% |
| Taxes, remuneration and social security | 45 | €21,781 | €12,983 | -€8,798 | -40.4% |
| Taxes | 450/3 | €21,781 | €12,983 | -€8,798 | -40.4% |
| Other amounts payable | 47/48 | €381,393 | €387,399 | +€6,007 | +1.6% |
| Accrued charges and deferred income | 492/3 | €5,957 | €5,140 | -€818 | -13.7% |
| Non-recurring operating income | 76A | €746 | €1,735 | +€989 | +132.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,051 | €73,635 | -€416 | -0.6% |
| Other operating charges | 640/8 | €7,202 | €6,181 | -€1,021 | -14.2% |
| Gross operating margin | 9900 | €79,412 | €33,091 | -€46,321 | -58.3% |
| Operating profit (loss) | 9901 | -€1,841 | -€46,725 | -€44,884 | -2438.3% |
| Financial income | 75/76B | €34 | €867 | +€834 | +2458.8% |
| Recurring financial income | 75 | €34 | €867 | +€834 | +2458.8% |
| Financial charges | 65/66B | €12,870 | €10,792 | -€2,078 | -16.1% |
| Recurring financial charges | 65 | €12,870 | €10,792 | -€2,078 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,677 | -€56,650 | -€41,973 | -286.0% |
| Transfer from deferred taxes | 780 | €2,982 | €2,982 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€11,695 | -€53,668 | -€41,973 | -358.9% |
| Transfer from tax-exempt reserves | 789 | €5,788 | €5,788 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,907 | -€47,880 | -€41,973 | -710.5% |
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 3 October 2026 via checked.be.