DESPONTIN: 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.
DESPONTIN
Largest movements
- Receivables within one year -€197,661
down €197,661 (-56.6%), from €349,355 to €151,694
of which Other amounts receivable: -€219,187
- Cash +€44,487
up €44,487 (+112.2%), from €39,645 to €84,132
mainly Receivables within one year (+€197,661) and Net result for the year (+€118,381)
- Tangible fixed assets -€34,689
down €34,689 (-40.1%), from €86,542 to €51,853
- Other debts -€208,305
down €208,305 (-63.8%), from €326,687 to €118,381
- Debts after one year -€29,388
down €29,388 (-63.4%), from €46,373 to €16,985
- Trade debts +€25,487
up €25,487 (+268.2%), from €9,504 to €34,991
- Tax, wage and social debts +€25,453
up €25,453 (+58.5%), from €43,492 to €68,944
- Gross operating margin +€42,575
up €42,575 (+28.1%), from €151,348 to €193,923
- Taxes +€12,700
up €12,700 (+39.4%), from €32,234 to €44,934
- Financial charges -€7,888
down €7,888 (-66.7%), from €11,835 to €3,946
- Financial income -€6,194
down €6,194 (-35.5%), from €17,440 to €11,246
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 | €475,543 | €287,679 | -€187,863 | -39.5% |
| Fixed assets | 21/28 | €86,542 | €51,853 | -€34,689 | -40.1% |
| Tangible fixed assets | 22/27 | €86,542 | €51,853 | -€34,689 | -40.1% |
| Furniture and vehicles | 24 | €86,542 | €51,853 | -€34,689 | -40.1% |
| Current assets | 29/58 | €389,000 | €235,826 | -€153,174 | -39.4% |
| Amounts receivable within one year | 40/41 | €349,355 | €151,694 | -€197,661 | -56.6% |
| Trade receivables | 40 | €20,108 | €41,634 | +€21,526 | +107.1% |
| Other amounts receivable | 41 | €329,248 | €110,061 | -€219,187 | -66.6% |
| Cash at bank and in hand | 54/58 | €39,645 | €84,132 | +€44,487 | +112.2% |
| Total equity and liabilities | 10/49 | €475,543 | €287,679 | -€187,863 | -39.5% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €456,943 | €269,079 | -€187,863 | -41.1% |
| Amounts payable after more than one year | 17 | €46,373 | €16,985 | -€29,388 | -63.4% |
| Financial debts | 170/4 | €46,373 | €16,985 | -€29,388 | -63.4% |
| Amounts payable within one year | 42/48 | €410,569 | €251,705 | -€158,864 | -38.7% |
| Current portion of amounts payable after more than one year | 42 | €30,886 | €29,388 | -€1,498 | -4.9% |
| Trade debts | 44 | €9,504 | €34,991 | +€25,487 | +268.2% |
| Suppliers | 440/4 | €9,504 | €34,991 | +€25,487 | +268.2% |
| Taxes, remuneration and social security | 45 | €43,492 | €68,944 | +€25,453 | +58.5% |
| Taxes | 450/3 | €43,492 | €68,944 | +€25,453 | +58.5% |
| Other amounts payable | 47/48 | €326,687 | €118,381 | -€208,305 | -63.8% |
| Accrued charges and deferred income | 492/3 | - | €389 | +€389 | |
| Non-recurring operating income | 76A | €41,300 | - | -€41,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,354 | €36,254 | -€100 | -0.3% |
| Other operating charges | 640/8 | €1,729 | €1,654 | -€75 | -4.3% |
| Gross operating margin | 9900 | €151,348 | €193,923 | +€42,575 | +28.1% |
| Operating profit (loss) | 9901 | €113,265 | €156,015 | +€42,750 | +37.7% |
| Financial income | 75/76B | €17,440 | €11,246 | -€6,194 | -35.5% |
| Recurring financial income | 75 | €17,440 | €11,246 | -€6,194 | -35.5% |
| Financial charges | 65/66B | €11,835 | €3,946 | -€7,888 | -66.7% |
| Recurring financial charges | 65 | €11,835 | €3,946 | -€7,888 | -66.7% |
| Profit (loss) for the period before taxes | 9903 | €118,871 | €163,315 | +€44,444 | +37.4% |
| Income taxes | 67/77 | €32,234 | €44,934 | +€12,700 | +39.4% |
| Profit (loss) for the period | 9904 | €86,637 | €118,381 | +€31,744 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €86,637 | €118,381 | +€31,744 | +36.6% |
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 12 October 2026 via checked.be.