DESOMER: 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.
DESOMER
Largest movements
- Cash -€38,291
down €38,291 (-62.8%), from €60,998 to €22,707
mainly Investment in fixed assets (net) (-€40,952) and Contributions, distributions and other (-€40,833)
- Tangible fixed assets +€37,653
up €37,653 (+5375.7%), from €700 to €38,353
of which Furniture and vehicles: +€35,844
- Receivables within one year +€35,766
up €35,766 (+442.2%), from €8,089 to €43,855
of which Trade receivables: +€32,176
- Deferred charges and accrued income +€1,209
up €1,209 (+106.9%), from €1,130 to €2,339
- Reserves -€40,000
down €40,000 (-100.0%), from €40,000 to €0
- Other debts +€38,926
up €38,926 (+1087.1%), from €3,581 to €42,507
- Debts after one year +€28,121
new in 2025: €28,121
- Tax, wage and social debts +€7,200
up €7,200 (+134.1%), from €5,370 to €12,570
- Trade debts -€6,554
down €6,554 (-70.7%), from €9,266 to €2,712
- Gross operating margin -€8,463
down €8,463 (-36.6%), from €23,123 to €14,660
- Taxes -€2,232
down €2,232 (-33.0%), from €6,761 to €4,529
- Depreciation +€1,767
up €1,767 (+115.4%), from €1,532 to €3,299
- Financial charges +€655
up €655 (+84.4%), from €777 to €1,432
- Financial income -€464
down €464 (-99.8%), from €465 to €1
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 | €70,918 | €107,255 | +€36,337 | +51.2% |
| Fixed assets | 21/28 | €700 | €38,353 | +€37,653 | +5375.7% |
| Tangible fixed assets | 22/27 | €700 | €38,353 | +€37,653 | +5375.7% |
| Plant, machinery and equipment | 23 | - | €1,809 | +€1,809 | |
| Furniture and vehicles | 24 | €700 | €36,544 | +€35,844 | +5117.4% |
| Current assets | 29/58 | €70,217 | €68,902 | -€1,316 | -1.9% |
| Amounts receivable within one year | 40/41 | €8,089 | €43,855 | +€35,766 | +442.2% |
| Trade receivables | 40 | €6,860 | €39,036 | +€32,176 | +469.1% |
| Other amounts receivable | 41 | €1,229 | €4,819 | +€3,590 | +292.0% |
| Cash at bank and in hand | 54/58 | €60,998 | €22,707 | -€38,291 | -62.8% |
| Deferred charges and accrued income | 490/1 | €1,130 | €2,339 | +€1,209 | +106.9% |
| Total equity and liabilities | 10/49 | €70,918 | €107,255 | +€36,337 | +51.2% |
| Equity | 10/15 | €52,649 | €15,695 | -€36,954 | -70.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €0 | -€40,000 | -100.0% |
| Distributable reserves | 133 | €40,000 | €0 | -€40,000 | -100.0% |
| Profit (loss) carried forward | 14 | €2,649 | €5,695 | +€3,046 | +115.0% |
| Amounts payable | 17/49 | €18,269 | €91,560 | +€73,291 | +401.2% |
| Amounts payable after more than one year | 17 | - | €28,121 | +€28,121 | |
| Financial debts | 170/4 | - | €28,121 | +€28,121 | |
| Amounts payable within one year | 42/48 | €18,217 | €63,386 | +€45,169 | +247.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,597 | +€5,597 | |
| Trade debts | 44 | €9,266 | €2,712 | -€6,554 | -70.7% |
| Suppliers | 440/4 | €9,266 | €2,712 | -€6,554 | -70.7% |
| Taxes, remuneration and social security | 45 | €5,370 | €12,570 | +€7,200 | +134.1% |
| Taxes | 450/3 | €5,370 | €12,570 | +€7,200 | +134.1% |
| Other amounts payable | 47/48 | €3,581 | €42,507 | +€38,926 | +1087.1% |
| Accrued charges and deferred income | 492/3 | €52 | €53 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,532 | €3,299 | +€1,767 | +115.4% |
| Other operating charges | 640/8 | €1,235 | €1,522 | +€288 | +23.3% |
| Gross operating margin | 9900 | €23,123 | €14,660 | -€8,463 | -36.6% |
| Operating profit (loss) | 9901 | €20,356 | €9,839 | -€10,517 | -51.7% |
| Financial income | 75/76B | €465 | €1 | -€464 | -99.8% |
| Recurring financial income | 75 | €465 | €1 | -€464 | -99.8% |
| Financial charges | 65/66B | €777 | €1,432 | +€655 | +84.4% |
| Recurring financial charges | 65 | €777 | €1,432 | +€655 | +84.4% |
| Profit (loss) for the period before taxes | 9903 | €20,045 | €8,408 | -€11,637 | -58.1% |
| Income taxes | 67/77 | €6,761 | €4,529 | -€2,232 | -33.0% |
| Profit (loss) for the period | 9904 | €13,284 | €3,879 | -€9,405 | -70.8% |
| Transfer from tax-exempt reserves | 789 | - | €40,000 | +€40,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,284 | €43,879 | +€30,595 | +230.3% |
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 4 October 2026 via checked.be.