DESOMA: 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.
DESOMA
Largest movements
- Receivables within one year -€41,985
down €41,985 (-15.1%), from €278,722 to €236,737
- Tangible fixed assets -€13,020
down €13,020 (-26.5%), from €49,131 to €36,111
of which Leasing and similar rights: -€12,091
- Cash +€10,174
up €10,174 (+19.4%), from €52,562 to €62,735
mainly Other debts (+€170,599) and Net result for the year (+€119,809)
- Other debts +€170,599
up €170,599 (+29257.3%), from €583 to €171,182
- Profit (loss) carried forward -€108,526
down €108,526 (-100.0%), from €108,526 to €0
- Reserves -€51,373
down €51,373 (-35.8%), from €143,344 to €91,971
- Tax, wage and social debts -€44,159
down €44,159 (-49.2%), from €89,800 to €45,641
- Debts after one year -€11,570
down €11,570 (-56.2%), from €20,570 to €9,000
- Financial income +€12,365
up €12,365 (+344.9%), from €3,585 to €15,950
- Taxes +€3,523
up €3,523 (+9.4%), from €37,395 to €40,918
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 | €382,355 | €335,680 | -€46,675 | -12.2% |
| Fixed assets | 21/28 | €49,131 | €36,111 | -€13,020 | -26.5% |
| Tangible fixed assets | 22/27 | €49,131 | €36,111 | -€13,020 | -26.5% |
| Furniture and vehicles | 24 | €2,356 | €1,428 | -€929 | -39.4% |
| Leasing and similar rights | 25 | €46,775 | €34,684 | -€12,091 | -25.8% |
| Current assets | 29/58 | €333,223 | €299,569 | -€33,655 | -10.1% |
| Amounts receivable within one year | 40/41 | €278,722 | €236,737 | -€41,985 | -15.1% |
| Other amounts receivable | 41 | €278,722 | €236,737 | -€41,985 | -15.1% |
| Cash at bank and in hand | 54/58 | €52,562 | €62,735 | +€10,174 | +19.4% |
| Deferred charges and accrued income | 490/1 | €1,940 | €97 | -€1,843 | -95.0% |
| Total equity and liabilities | 10/49 | €382,355 | €335,680 | -€46,675 | -12.2% |
| Equity | 10/15 | €256,869 | €96,971 | -€159,899 | -62.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €143,344 | €91,971 | -€51,373 | -35.8% |
| Distributable reserves | 133 | €143,344 | €91,971 | -€51,373 | -35.8% |
| Profit (loss) carried forward | 14 | €108,526 | €0 | -€108,526 | -100.0% |
| Amounts payable | 17/49 | €125,486 | €238,710 | +€113,224 | +90.2% |
| Amounts payable after more than one year | 17 | €20,570 | €9,000 | -€11,570 | -56.2% |
| Financial debts | 170/4 | €20,570 | €9,000 | -€11,570 | -56.2% |
| Amounts payable within one year | 42/48 | €104,854 | €229,505 | +€124,651 | +118.9% |
| Current portion of amounts payable after more than one year | 42 | €11,096 | €11,569 | +€474 | +4.3% |
| Trade debts | 44 | €3,375 | €1,113 | -€2,263 | -67.0% |
| Suppliers | 440/4 | €3,375 | €1,113 | -€2,263 | -67.0% |
| Taxes, remuneration and social security | 45 | €89,800 | €45,641 | -€44,159 | -49.2% |
| Taxes | 450/3 | €89,800 | €45,641 | -€44,159 | -49.2% |
| Other amounts payable | 47/48 | €583 | €171,182 | +€170,599 | +29257.3% |
| Accrued charges and deferred income | 492/3 | €62 | €204 | +€142 | +228.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,020 | €13,020 | = | 0.0% |
| Other operating charges | 640/8 | €952 | €567 | -€386 | -40.5% |
| Gross operating margin | 9900 | €159,058 | €159,565 | +€507 | +0.3% |
| Operating profit (loss) | 9901 | €145,086 | €145,979 | +€893 | +0.6% |
| Financial income | 75/76B | €3,585 | €15,950 | +€12,365 | +344.9% |
| Recurring financial income | 75 | €3,585 | €15,950 | +€12,365 | +344.9% |
| Financial charges | 65/66B | €1,917 | €1,201 | -€716 | -37.3% |
| Recurring financial charges | 65 | €1,917 | €1,201 | -€716 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €146,754 | €160,728 | +€13,974 | +9.5% |
| Income taxes | 67/77 | €37,395 | €40,918 | +€3,523 | +9.4% |
| Profit (loss) for the period | 9904 | €109,359 | €119,809 | +€10,451 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €109,359 | €119,809 | +€10,451 | +9.6% |
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 8 October 2026 via checked.be.