Desplenter: 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.
Desplenter
Largest movements
- Tangible fixed assets +€322,832
up €322,832 (+2035.3%), from €15,862 to €338,694
of which Land and buildings: +€311,911
- Stocks and contracts +€98,026
up €98,026 (+182.9%), from €53,592 to €151,618
- Receivables within one year -€9,323
down €9,323 (-24.8%), from €37,652 to €28,329
of which Trade receivables: -€16,037
- Deferred charges and accrued income +€6,547
up €6,547 (+331.8%), from €1,973 to €8,520
- Debts after one year +€270,682
up €270,682 (+12033.0%), from €2,250 to €272,931
- Other debts +€172,371
up €172,371 (+655.2%), from €26,309 to €198,680
- Reserves -€35,000
down €35,000 (-52.5%), from €66,700 to €31,700
- Depreciation +€49,808
up €49,808 (+700.9%), from €7,106 to €56,914
- Gross operating margin +€26,434
up €26,434 (+276.2%), from €9,571 to €36,005
- Financial charges +€7,358
up €7,358 (+767.4%), from €959 to €8,317
- Other operating charges +€2,628
up €2,628 (+134.4%), from €1,956 to €4,584
- Taxes -€714
down €714 (-100.0%), from €714 to €0
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,135 | €547,539 | +€413,404 | +308.2% |
| Fixed assets | 21/28 | €36,743 | €355,943 | +€319,200 | +868.7% |
| Intangible fixed assets | 21 | €20,881 | €17,250 | -€3,632 | -17.4% |
| Tangible fixed assets | 22/27 | €15,862 | €338,694 | +€322,832 | +2035.3% |
| Land and buildings | 22 | €11,374 | €323,285 | +€311,911 | +2742.3% |
| Plant, machinery and equipment | 23 | €935 | €13,342 | +€12,407 | +1327.5% |
| Furniture and vehicles | 24 | €3,553 | €2,066 | -€1,487 | -41.8% |
| Current assets | 29/58 | €97,392 | €191,596 | +€94,204 | +96.7% |
| Stocks and contracts in progress | 3 | €53,592 | €151,618 | +€98,026 | +182.9% |
| Stocks | 30/36 | €53,592 | €151,618 | +€98,026 | +182.9% |
| Amounts receivable within one year | 40/41 | €37,652 | €28,329 | -€9,323 | -24.8% |
| Trade receivables | 40 | €29,932 | €13,895 | -€16,037 | -53.6% |
| Other amounts receivable | 41 | €7,720 | €14,434 | +€6,714 | +87.0% |
| Cash at bank and in hand | 54/58 | €4,175 | €3,129 | -€1,046 | -25.1% |
| Deferred charges and accrued income | 490/1 | €1,973 | €8,520 | +€6,547 | +331.8% |
| Total equity and liabilities | 10/49 | €134,135 | €547,539 | +€413,404 | +308.2% |
| Equity | 10/15 | €76,076 | €42,186 | -€33,890 | -44.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €66,700 | €31,700 | -€35,000 | -52.5% |
| Distributable reserves | 133 | €66,700 | €31,700 | -€35,000 | -52.5% |
| Profit (loss) carried forward | 14 | -€624 | €486 | +€1,110 | |
| Amounts payable | 17/49 | €58,059 | €505,353 | +€447,294 | +770.4% |
| Amounts payable after more than one year | 17 | €2,250 | €272,931 | +€270,682 | +12033.0% |
| Financial debts | 170/4 | €2,250 | €272,931 | +€270,682 | +12033.0% |
| Amounts payable within one year | 42/48 | €55,810 | €230,739 | +€174,929 | +313.4% |
| Current portion of amounts payable after more than one year | 42 | €11,733 | €12,569 | +€835 | +7.1% |
| Financial debts | 43 | €1,693 | €2,529 | +€836 | +49.4% |
| Credit institutions | 430/8 | €1,693 | €2,529 | +€836 | +49.4% |
| Trade debts | 44 | €12,217 | €9,244 | -€2,973 | -24.3% |
| Suppliers | 440/4 | €12,217 | €9,244 | -€2,973 | -24.3% |
| Taxes, remuneration and social security | 45 | €3,858 | €7,717 | +€3,860 | +100.0% |
| Taxes | 450/3 | €3,858 | €7,717 | +€3,860 | +100.0% |
| Other amounts payable | 47/48 | €26,309 | €198,680 | +€172,371 | +655.2% |
| Accrued charges and deferred income | 492/3 | - | €1,683 | +€1,683 | |
| Non-recurring operating income | 76A | - | €2,133 | +€2,133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,106 | €56,914 | +€49,808 | +700.9% |
| Other operating charges | 640/8 | €1,956 | €4,584 | +€2,628 | +134.4% |
| Non-recurring operating charges | 66A | - | €105 | +€105 | |
| Gross operating margin | 9900 | €9,571 | €36,005 | +€26,434 | +276.2% |
| Operating profit (loss) | 9901 | €509 | -€25,597 | -€26,106 | |
| Financial income | 75/76B | €0 | €24 | +€24 | +14000.0% |
| Recurring financial income | 75 | €0 | €24 | +€24 | +14000.0% |
| Financial charges | 65/66B | €959 | €8,317 | +€7,358 | +767.4% |
| Recurring financial charges | 65 | €959 | €8,317 | +€7,358 | +767.4% |
| Profit (loss) for the period before taxes | 9903 | -€450 | -€33,890 | -€33,440 | -7436.6% |
| Income taxes | 67/77 | €714 | €0 | -€714 | -100.0% |
| Profit (loss) for the period | 9904 | -€1,163 | -€33,890 | -€32,727 | -2813.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,163 | -€33,890 | -€32,727 | -2813.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.