DESPLENTER & C°: 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 & C°
Largest movements
- Cash -€383,353
down €383,353 (-78.0%), from €491,184 to €107,831
mainly Current investments (-€330,000) and Other debts (-€167,842)
- Current investments +€330,000
new in 2025: €330,000
- Receivables within one year -€28,140
down €28,140 (-13.5%), from €208,088 to €179,948
of which Other amounts receivable: -€28,160
- Other debts -€167,842
down €167,842 (-64.2%), from €261,362 to €93,520
- Trade debts +€66,816
up €66,816 (+160.5%), from €41,630 to €108,447
- Reserves +€22,000
up €22,000 (+5.8%), from €376,860 to €398,860
of which Distributable reserves: +€22,000
- Gross operating margin -€94,406
down €94,406 (-75.3%), from €125,335 to €30,929
- Financial income -€9,161
down €9,161 (-99.3%), from €9,226 to €65
- Taxes -€7,531
down €7,531 (-51.0%), from €14,773 to €7,241
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 | €701,192 | €619,699 | -€81,493 | -11.6% |
| Fixed assets | 21/28 | €1,920 | €1,920 | = | 0.0% |
| Financial fixed assets | 28 | €1,920 | €1,920 | = | 0.0% |
| Current assets | 29/58 | €699,272 | €617,779 | -€81,493 | -11.7% |
| Amounts receivable within one year | 40/41 | €208,088 | €179,948 | -€28,140 | -13.5% |
| Trade receivables | 40 | €152,932 | €152,951 | +€20 | 0.0% |
| Other amounts receivable | 41 | €55,156 | €26,997 | -€28,160 | -51.1% |
| Current investments | 50/53 | - | €330,000 | +€330,000 | |
| Cash at bank and in hand | 54/58 | €491,184 | €107,831 | -€383,353 | -78.0% |
| Total equity and liabilities | 10/49 | €701,192 | €619,699 | -€81,493 | -11.6% |
| Equity | 10/15 | €395,994 | €417,732 | +€21,738 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €376,860 | €398,860 | +€22,000 | +5.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €375,000 | €397,000 | +€22,000 | +5.9% |
| Profit (loss) carried forward | 14 | €534 | €272 | -€262 | -49.1% |
| Amounts payable | 17/49 | €305,198 | €201,966 | -€103,231 | -33.8% |
| Amounts payable within one year | 42/48 | €305,198 | €201,966 | -€103,231 | -33.8% |
| Trade debts | 44 | €41,630 | €108,447 | +€66,816 | +160.5% |
| Suppliers | 440/4 | €41,630 | €108,447 | +€66,816 | +160.5% |
| Taxes, remuneration and social security | 45 | €2,206 | - | -€2,206 | |
| Taxes | 450/3 | €2,206 | - | -€2,206 | |
| Other amounts payable | 47/48 | €261,362 | €93,520 | -€167,842 | -64.2% |
| Non-recurring operating income | 76A | €33,436 | - | -€33,436 | |
| Other operating charges | 640/8 | €1,490 | €1,730 | +€240 | +16.1% |
| Gross operating margin | 9900 | €125,335 | €30,929 | -€94,406 | -75.3% |
| Operating profit (loss) | 9901 | €123,845 | €29,199 | -€94,646 | -76.4% |
| Financial income | 75/76B | €9,226 | €65 | -€9,161 | -99.3% |
| Recurring financial income | 75 | €9,226 | €65 | -€9,161 | -99.3% |
| Financial charges | 65/66B | €275 | €285 | +€11 | +3.9% |
| Recurring financial charges | 65 | €275 | €285 | +€11 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €132,796 | €28,979 | -€103,817 | -78.2% |
| Income taxes | 67/77 | €14,773 | €7,241 | -€7,531 | -51.0% |
| Profit (loss) for the period | 9904 | €118,023 | €21,738 | -€96,286 | -81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €118,023 | €21,738 | -€96,286 | -81.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.