DESOMER ERIC: 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 ERIC
Largest movements
- Tangible fixed assets -€204,433
down €204,433 (-6.9%), from €3.0m to €2.7m
of which Land and buildings: -€204,192
- Current investments -€194,856
down €194,856 (-100.0%), from €194,862 to €6
- Receivables within one year -€89,934
down €89,934 (-4.2%), from €2.2m to €2.1m
- Accrued charges and deferred income -€691,462
down €691,462 (-90.1%), from €767,109 to €75,647
- Other debts +€220,810
new in 2025: €220,810
- Profit (loss) carried forward +€140,266
up €140,266 (+4.7%), from €3.0m to €3.2m
- Trade debts -€76,552
down €76,552 (-58.2%), from €131,495 to €54,943
- Gross operating margin +€168,364
up €168,364 (+34.1%), from €494,357 to €662,721
- Other operating charges +€113,218
up €113,218 (+516%), from €21,937 to €135,155
- Financial charges +€54,268
up €54,268 (+83.3%), from €65,119 to €119,386
- Taxes +€31,711
up €31,711 (+45.6%), from €69,547 to €101,258
- Financial income -€15,757
down €15,757 (-27.7%), from €56,782 to €41,025
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 | €5,368,227 | €4,874,729 | -€493,498 | -9.2% |
| Fixed assets | 21/28 | €2,951,941 | €2,747,508 | -€204,433 | -6.9% |
| Tangible fixed assets | 22/27 | €2,951,941 | €2,747,508 | -€204,433 | -6.9% |
| Land and buildings | 22 | €2,575,808 | €2,371,616 | -€204,192 | -7.9% |
| Plant, machinery and equipment | 23 | €1,098 | €472 | -€626 | -57.0% |
| Furniture and vehicles | 24 | €375,035 | €375,420 | +€385 | +0.1% |
| Current assets | 29/58 | €2,416,286 | €2,127,221 | -€289,065 | -12.0% |
| Amounts receivable within one year | 40/41 | €2,161,874 | €2,071,940 | -€89,934 | -4.2% |
| Other amounts receivable | 41 | €2,161,874 | €2,071,940 | -€89,934 | -4.2% |
| Current investments | 50/53 | €194,862 | €6 | -€194,856 | -100.0% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €59,550 | €55,275 | -€4,275 | -7.2% |
| Total equity and liabilities | 10/49 | €5,368,227 | €4,874,729 | -€493,498 | -9.2% |
| Equity | 10/15 | €3,067,945 | €3,208,212 | +€140,266 | +4.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,012,945 | €3,153,212 | +€140,266 | +4.7% |
| Provisions and deferred taxes | 16 | €582,131 | €582,131 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €582,131 | €582,131 | = | 0.0% |
| Pensions and similar obligations | 160 | €582,131 | €582,131 | = | 0.0% |
| Amounts payable | 17/49 | €1,718,150 | €1,084,386 | -€633,764 | -36.9% |
| Amounts payable after more than one year | 17 | €110,519 | €66,773 | -€43,746 | -39.6% |
| Financial debts | 170/4 | €110,519 | €66,773 | -€43,746 | -39.6% |
| Amounts payable within one year | 42/48 | €840,522 | €941,966 | +€101,444 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €393,140 | €397,364 | +€4,224 | +1.1% |
| Financial debts | 43 | €34,248 | €34,988 | +€740 | +2.2% |
| Credit institutions | 430/8 | €34,248 | €34,988 | +€740 | +2.2% |
| Trade debts | 44 | €131,495 | €54,943 | -€76,552 | -58.2% |
| Suppliers | 440/4 | €131,495 | €54,943 | -€76,552 | -58.2% |
| Taxes, remuneration and social security | 45 | €281,639 | €233,862 | -€47,777 | -17.0% |
| Taxes | 450/3 | €281,639 | €233,862 | -€47,777 | -17.0% |
| Other amounts payable | 47/48 | - | €220,810 | +€220,810 | |
| Accrued charges and deferred income | 492/3 | €767,109 | €75,647 | -€691,462 | -90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209,561 | €207,681 | -€1,880 | -0.9% |
| Other operating charges | 640/8 | €21,937 | €135,155 | +€113,218 | +516% |
| Gross operating margin | 9900 | €494,357 | €662,721 | +€168,364 | +34.1% |
| Operating profit (loss) | 9901 | €262,860 | €319,886 | +€57,026 | +21.7% |
| Financial income | 75/76B | €56,782 | €41,025 | -€15,757 | -27.7% |
| Recurring financial income | 75 | €56,782 | €41,025 | -€15,757 | -27.7% |
| Financial charges | 65/66B | €65,119 | €119,386 | +€54,268 | +83.3% |
| Recurring financial charges | 65 | €65,119 | €119,386 | +€54,268 | +83.3% |
| Profit (loss) for the period before taxes | 9903 | €254,523 | €241,524 | -€12,999 | -5.1% |
| Income taxes | 67/77 | €69,547 | €101,258 | +€31,711 | +45.6% |
| Profit (loss) for the period | 9904 | €184,976 | €140,266 | -€44,709 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €184,976 | €140,266 | -€44,709 | -24.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.