DESOMER CONSULTING: what changed
Two financial 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 CONSULTING
Largest movements
- Tangible fixed assets +€103,516
up €103,516 (+367%), from €28,231 to €131,747
- Cash -€21,356
down €21,356 (-9.7%), from €220,586 to €199,230
mainly Investment in fixed assets (net) (-€108,632) and Contributions, distributions and other (-€92,940)
- Receivables within one year -€4,230
down €4,230 (-21.2%), from €19,975 to €15,745
of which Other amounts receivable: -€4,230
- Debts after one year +€70,000
up €70,000 (+46.7%), from €150,000 to €220,000
- Other debts +€11,068
up €11,068 (+13.0%), from €85,299 to €96,367
- Gross operating margin +€28,923
up €28,923 (+30.9%), from €93,603 to €122,526
- Depreciation -€12,885
down €12,885 (-71.6%), from €18,002 to €5,117
- Taxes +€9,210
up €9,210 (+58.4%), from €15,766 to €24,976
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.
Derived cash bridge
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 | €270,953 | €349,514 | +€78,561 | +29.0% |
| Fixed assets | 21/28 | €28,231 | €131,747 | +€103,516 | +367% |
| Tangible fixed assets | 22/27 | €28,231 | €131,747 | +€103,516 | +367% |
| Furniture and vehicles | 24 | €28,231 | €131,747 | +€103,516 | +367% |
| Current assets | 29/58 | €242,722 | €217,767 | -€24,955 | -10.3% |
| Amounts receivable within one year | 40/41 | €19,975 | €15,745 | -€4,230 | -21.2% |
| Trade receivables | 40 | €15,730 | €15,730 | = | 0.0% |
| Other amounts receivable | 41 | €4,245 | €15 | -€4,230 | -99.6% |
| Cash at bank and in hand | 54/58 | €220,586 | €199,230 | -€21,356 | -9.7% |
| Deferred charges and accrued income | 490/1 | €2,161 | €2,792 | +€631 | +29.2% |
| Total equity and liabilities | 10/49 | €270,953 | €349,514 | +€78,561 | +29.0% |
| Equity | 10/15 | €20,084 | €18,600 | -€1,484 | -7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,484 | - | -€1,484 | |
| Non-distributable reserves | 130/1 | €1,484 | - | -€1,484 | |
| Reserves not available under the articles | 1311 | €1,484 | - | -€1,484 | |
| Amounts payable | 17/49 | €250,869 | €330,914 | +€80,045 | +31.9% |
| Amounts payable after more than one year | 17 | €150,000 | €220,000 | +€70,000 | +46.7% |
| Other amounts payable | 178/9 | €150,000 | €220,000 | +€70,000 | +46.7% |
| Amounts payable within one year | 42/48 | €100,869 | €110,914 | +€10,045 | +10.0% |
| Trade debts | 44 | €2,908 | €1,947 | -€961 | -33.0% |
| Suppliers | 440/4 | €2,908 | €1,947 | -€961 | -33.0% |
| Taxes, remuneration and social security | 45 | €12,662 | €12,599 | -€62 | -0.5% |
| Taxes | 450/3 | €9,919 | €10,042 | +€123 | +1.2% |
| Remuneration and social security | 454/9 | €2,742 | €2,558 | -€185 | -6.7% |
| Other amounts payable | 47/48 | €85,299 | €96,367 | +€11,068 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,002 | €5,117 | -€12,885 | -71.6% |
| Other operating charges | 640/8 | €499 | €900 | +€401 | +80.3% |
| Gross operating margin | 9900 | €93,603 | €122,526 | +€28,923 | +30.9% |
| Operating profit (loss) | 9901 | €75,102 | €116,509 | +€41,407 | +55.1% |
| Financial charges | 65/66B | €46 | €77 | +€31 | +66.2% |
| Recurring financial charges | 65 | €46 | €77 | +€31 | +66.2% |
| Profit (loss) for the period before taxes | 9903 | €75,055 | €116,432 | +€41,376 | +55.1% |
| Income taxes | 67/77 | €15,766 | €24,976 | +€9,210 | +58.4% |
| Profit (loss) for the period | 9904 | €59,289 | €91,456 | +€32,167 | +54.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,289 | €91,456 | +€32,167 | +54.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.