DESPRET - AMEUBLEMENT: 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.
DESPRET - AMEUBLEMENT
Largest movements
- Stocks and contracts +€45,758
up €45,758 (+343%), from €13,352 to €59,110
- Cash +€24,966
up €24,966 (+9,047%), from €276 to €25,242
mainly Short-term financial debts (+€48,218) and Current portion of long-term debt (+€40,324)
- Receivables within one year +€8,590
up €8,590 (+5.7%), from €150,895 to €159,485
of which Other amounts receivable: +€11,236
- Short-term financial debts +€48,218
up €48,218 (+258%), from €18,658 to €66,875
of which Other loans: +€50,000
- Current portion of long-term debt +€40,324
up €40,324 (+207%), from €19,437 to €59,761
- Reserves +€17,167
up €17,167 (+11.4%), from €150,637 to €167,804
of which Distributable reserves: +€17,167
- Other debts -€12,994
no longer reported in 2025 (was €12,994)
- Debts after one year -€12,577
down €12,577 (-41.6%), from €30,240 to €17,663
- Depreciation +€7,572
up €7,572 (+46.9%), from €16,156 to €23,728
- Gross operating margin -€6,101
down €6,101 (-10.1%), from €60,483 to €54,382
- Taxes -€2,800
down €2,800 (-23.8%), from €11,754 to €8,953
- Financial income +€608
up €608 (+516%), from €118 to €725
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 | €318,487 | €395,793 | +€77,307 | +24.3% |
| Fixed assets | 21/28 | €151,961 | €149,009 | -€2,952 | -1.9% |
| Tangible fixed assets | 22/27 | €90,961 | €88,009 | -€2,952 | -3.2% |
| Furniture and vehicles | 24 | €87,880 | €80,534 | -€7,346 | -8.4% |
| Leasing and similar rights | 25 | €159 | €68 | -€92 | -57.6% |
| Other tangible fixed assets | 26 | €2,922 | €7,407 | +€4,485 | +154% |
| Financial fixed assets | 28 | €61,000 | €61,000 | = | 0.0% |
| Current assets | 29/58 | €166,526 | €246,785 | +€80,259 | +48.2% |
| Stocks and contracts in progress | 3 | €13,352 | €59,110 | +€45,758 | +343% |
| Stocks | 30/36 | €13,352 | €59,110 | +€45,758 | +343% |
| Amounts receivable within one year | 40/41 | €150,895 | €159,485 | +€8,590 | +5.7% |
| Trade receivables | 40 | €54,462 | €51,816 | -€2,646 | -4.9% |
| Other amounts receivable | 41 | €96,433 | €107,669 | +€11,236 | +11.7% |
| Cash at bank and in hand | 54/58 | €276 | €25,242 | +€24,966 | +9,047% |
| Deferred charges and accrued income | 490/1 | €2,003 | €2,948 | +€945 | +47.2% |
| Total equity and liabilities | 10/49 | €318,487 | €395,793 | +€77,307 | +24.3% |
| Equity | 10/15 | €169,229 | €186,396 | +€17,167 | +10.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €150,637 | €167,804 | +€17,167 | +11.4% |
| Tax-exempt reserves | 132 | €47,961 | €47,961 | = | 0.0% |
| Distributable reserves | 133 | €102,677 | €119,844 | +€17,167 | +16.7% |
| Provisions and deferred taxes | 16 | €24,696 | €24,696 | = | 0.0% |
| Deferred taxes | 168 | €24,696 | €24,696 | = | 0.0% |
| Amounts payable | 17/49 | €124,561 | €184,701 | +€60,140 | +48.3% |
| Amounts payable after more than one year | 17 | €30,240 | €17,663 | -€12,577 | -41.6% |
| Financial debts | 170/4 | €30,240 | €17,663 | -€12,577 | -41.6% |
| Amounts payable within one year | 42/48 | €94,321 | €167,038 | +€72,717 | +77.1% |
| Current portion of amounts payable after more than one year | 42 | €19,437 | €59,761 | +€40,324 | +207% |
| Financial debts | 43 | €18,658 | €66,875 | +€48,218 | +258% |
| Credit institutions | 430/8 | €18,658 | €16,875 | -€1,782 | -9.6% |
| Other loans | 439 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €35,166 | €24,008 | -€11,158 | -31.7% |
| Suppliers | 440/4 | €35,166 | €24,008 | -€11,158 | -31.7% |
| Taxes, remuneration and social security | 45 | €8,065 | €16,393 | +€8,327 | +103% |
| Taxes | 450/3 | €8,065 | €16,393 | +€8,327 | +103% |
| Other amounts payable | 47/48 | €12,994 | - | -€12,994 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,156 | €23,728 | +€7,572 | +46.9% |
| Other operating charges | 640/8 | €685 | €1,255 | +€569 | +83.1% |
| Gross operating margin | 9900 | €60,483 | €54,382 | -€6,101 | -10.1% |
| Operating profit (loss) | 9901 | €43,641 | €29,399 | -€14,243 | -32.6% |
| Financial income | 75/76B | €118 | €725 | +€608 | +516% |
| Recurring financial income | 75 | €118 | €725 | +€608 | +516% |
| Financial charges | 65/66B | €4,261 | €4,004 | -€257 | -6.0% |
| Recurring financial charges | 65 | €4,261 | €4,004 | -€257 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €39,498 | €26,120 | -€13,378 | -33.9% |
| Income taxes | 67/77 | €11,754 | €8,953 | -€2,800 | -23.8% |
| Profit (loss) for the period | 9904 | €27,745 | €17,167 | -€10,578 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,745 | €17,167 | -€10,578 | -38.1% |
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 19 October 2026 via checked.be.