DESPERT & CO: 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.
DESPERT & CO
Largest movements
- Cash +€112,579
up €112,579 (+60.6%), from €185,703 to €298,281
mainly Debts after one year (+€158,578) and Net result for the year (+€153,653)
- Stocks and contracts +€74,551
up €74,551 (+3.1%), from €2.4m to €2.4m
- Tangible fixed assets -€55,327
down €55,327 (-26.8%), from €206,755 to €151,428
of which Furniture and vehicles: -€40,782
- Other debts -€332,509
down €332,509 (-67.1%), from €495,765 to €163,256
- Debts after one year +€158,578
up €158,578 (+462.1%), from €34,317 to €192,895
- Profit (loss) carried forward +€153,653
up €153,653 (+7.9%), from €1.9m to €2.1m
- Trade debts +€123,671
up €123,671 (+30.7%), from €403,204 to €526,875
- Short-term financial debts +€56,807
up €56,807 (+335.6%), from €16,925 to €73,731
- Gross operating margin -€278,316
down €278,316 (-28.4%), from €981,459 to €703,143
- Taxes -€72,194
down €72,194 (-56.3%), from €128,166 to €55,973
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 | €3,269,111 | €3,387,687 | +€118,576 | +3.6% |
| Fixed assets | 21/28 | €206,755 | €151,428 | -€55,327 | -26.8% |
| Tangible fixed assets | 22/27 | €206,755 | €151,428 | -€55,327 | -26.8% |
| Plant, machinery and equipment | 23 | €6,237 | €4,233 | -€2,005 | -32.1% |
| Furniture and vehicles | 24 | €141,562 | €100,780 | -€40,782 | -28.8% |
| Other tangible fixed assets | 26 | €58,956 | €46,416 | -€12,540 | -21.3% |
| Current assets | 29/58 | €3,062,356 | €3,236,259 | +€173,903 | +5.7% |
| Stocks and contracts in progress | 3 | €2,369,906 | €2,444,457 | +€74,551 | +3.1% |
| Stocks | 30/36 | €2,369,906 | €2,444,457 | +€74,551 | +3.1% |
| Amounts receivable within one year | 40/41 | €498,947 | €468,625 | -€30,322 | -6.1% |
| Trade receivables | 40 | €497,816 | €393,467 | -€104,350 | -21.0% |
| Other amounts receivable | 41 | €1,130 | €75,158 | +€74,027 | +6548.3% |
| Cash at bank and in hand | 54/58 | €185,703 | €298,281 | +€112,579 | +60.6% |
| Deferred charges and accrued income | 490/1 | €7,800 | €24,896 | +€17,096 | +219.2% |
| Total equity and liabilities | 10/49 | €3,269,111 | €3,387,687 | +€118,576 | +3.6% |
| Equity | 10/15 | €2,069,998 | €2,223,651 | +€153,653 | +7.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €27,199 | €27,199 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,199 | €17,199 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,942,799 | €2,096,452 | +€153,653 | +7.9% |
| Amounts payable | 17/49 | €1,199,112 | €1,164,036 | -€35,077 | -2.9% |
| Amounts payable after more than one year | 17 | €34,317 | €192,895 | +€158,578 | +462.1% |
| Financial debts | 170/4 | €34,317 | €192,895 | +€158,578 | +462.1% |
| Amounts payable within one year | 42/48 | €1,145,093 | €932,752 | -€212,342 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €90,850 | €67,820 | -€23,029 | -25.3% |
| Financial debts | 43 | €16,925 | €73,731 | +€56,807 | +335.6% |
| Credit institutions | 430/8 | €16,925 | €73,731 | +€56,807 | +335.6% |
| Trade debts | 44 | €403,204 | €526,875 | +€123,671 | +30.7% |
| Suppliers | 440/4 | €403,204 | €526,875 | +€123,671 | +30.7% |
| Taxes, remuneration and social security | 45 | €138,350 | €101,069 | -€37,281 | -26.9% |
| Taxes | 450/3 | €96,860 | €61,815 | -€35,045 | -36.2% |
| Remuneration and social security | 454/9 | €41,491 | €39,254 | -€2,236 | -5.4% |
| Other amounts payable | 47/48 | €495,765 | €163,256 | -€332,509 | -67.1% |
| Accrued charges and deferred income | 492/3 | €19,702 | €38,389 | +€18,687 | +94.8% |
| Remuneration, social security and pensions | 62 | €363,730 | €372,160 | +€8,430 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,364 | €55,327 | -€4,037 | -6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €31,455 | €34,255 | +€2,800 | +8.9% |
| Gross operating margin | 9900 | €981,459 | €703,143 | -€278,316 | -28.4% |
| Operating profit (loss) | 9901 | €526,909 | €241,401 | -€285,508 | -54.2% |
| Financial income | 75/76B | €2,000 | €484 | -€1,516 | -75.8% |
| Recurring financial income | 75 | €2,000 | €484 | -€1,516 | -75.8% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €33,846 | €32,259 | -€1,586 | -4.7% |
| Recurring financial charges | 65 | €33,846 | €32,259 | -€1,586 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €495,063 | €209,625 | -€285,438 | -57.7% |
| Income taxes | 67/77 | €128,166 | €55,973 | -€72,194 | -56.3% |
| Profit (loss) for the period | 9904 | €366,897 | €153,653 | -€213,244 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €366,897 | €153,653 | -€213,244 | -58.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.