DESPI-CARE: 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.
DESPI-CARE
Largest movements
- Cash +€7,722
up €7,722 (+24.2%), from €31,939 to €39,661
mainly Net result for the year (+€5,499) and Depreciation (+€2,783)
- Current investments +€5,305
up €5,305 (+58.2%), from €9,119 to €14,424
- Tangible fixed assets -€2,784
down €2,784 (-32.2%), from €8,651 to €5,867
- Receivables within one year -€1,372
no longer reported in 2025 (was €1,372)
- Reserves +€5,499
up €5,499 (+127%), from €4,324 to €9,823
- Tax, wage and social debts +€2,759
new in 2025: €2,759
- Other debts +€1,085
up €1,085 (+69.6%), from €1,559 to €2,644
- Gross operating margin +€1,151
up €1,151 (+10.9%), from €10,525 to €11,676
- Other operating charges -€158
down €158 (-21.1%), from €749 to €591
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 | €51,451 | €60,456 | +€9,005 | +17.5% |
| Fixed assets | 21/28 | €8,651 | €5,867 | -€2,784 | -32.2% |
| Tangible fixed assets | 22/27 | €8,651 | €5,867 | -€2,784 | -32.2% |
| Furniture and vehicles | 24 | €8,651 | €5,867 | -€2,784 | -32.2% |
| Current assets | 29/58 | €42,801 | €54,589 | +€11,788 | +27.5% |
| Amounts receivable within one year | 40/41 | €1,372 | - | -€1,372 | |
| Other amounts receivable | 41 | €1,372 | - | -€1,372 | |
| Current investments | 50/53 | €9,119 | €14,424 | +€5,305 | +58.2% |
| Cash at bank and in hand | 54/58 | €31,939 | €39,661 | +€7,722 | +24.2% |
| Deferred charges and accrued income | 490/1 | €370 | €504 | +€134 | +36.1% |
| Total equity and liabilities | 10/49 | €51,451 | €60,456 | +€9,005 | +17.5% |
| Equity | 10/15 | €49,204 | €54,703 | +€5,499 | +11.2% |
| Reserves | 13 | €4,324 | €9,823 | +€5,499 | +127% |
| Distributable reserves | 133 | €4,324 | €9,823 | +€5,499 | +127% |
| Profit (loss) carried forward | 14 | €44,880 | €44,880 | -€0 | 0.0% |
| Amounts payable | 17/49 | €2,247 | €5,753 | +€3,506 | +156% |
| Amounts payable within one year | 42/48 | €1,864 | €5,715 | +€3,851 | +207% |
| Trade debts | 44 | €306 | €312 | +€6 | +2.1% |
| Suppliers | 440/4 | €306 | €312 | +€6 | +2.1% |
| Taxes, remuneration and social security | 45 | - | €2,759 | +€2,759 | |
| Taxes | 450/3 | - | €2,759 | +€2,759 | |
| Other amounts payable | 47/48 | €1,559 | €2,644 | +€1,085 | +69.6% |
| Accrued charges and deferred income | 492/3 | €383 | €38 | -€345 | -90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,783 | €2,783 | +€0 | 0.0% |
| Other operating charges | 640/8 | €749 | €591 | -€158 | -21.1% |
| Gross operating margin | 9900 | €10,525 | €11,676 | +€1,151 | +10.9% |
| Operating profit (loss) | 9901 | €6,992 | €8,302 | +€1,310 | +18.7% |
| Financial income | 75/76B | €69 | - | -€69 | |
| Recurring financial income | 75 | €69 | - | -€69 | |
| Financial charges | 65/66B | €89 | €43 | -€46 | -51.6% |
| Recurring financial charges | 65 | €89 | €43 | -€46 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | €6,972 | €8,259 | +€1,287 | +18.5% |
| Income taxes | 67/77 | €2,648 | €2,760 | +€112 | +4.2% |
| Profit (loss) for the period | 9904 | €4,324 | €5,499 | +€1,175 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,324 | €5,499 | +€1,175 | +27.2% |
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.