DESPRIET: 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.
What changed
DESPRIET
NACE 43.320, Joinery installation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€6,684
2024 · €2,244+€4,441
Equity
€49,513
2024 · €44,568+€4,946
Cash
€36,913
2024 · €34,015+€2,898
Balance sheet total
€424,566
2024 · €446,289-€21,723
Largest movements
Assets
- Tangible fixed assets -€17,152
down €17,152 (-4.5%), from €381,383 to €364,231
of which Land and buildings: -€17,168
- Receivables within one year -€4,753
down €4,753 (-69.3%), from €6,862 to €2,109
of which Trade receivables: -€4,448
Equity and liabilities
- Debts after one year -€26,744
down €26,744 (-7.7%), from €345,679 to €318,935
- Reserves +€4,946
up €4,946 (+19.0%), from €25,968 to €30,913
of which Distributable reserves: +€4,946
Income statement
- Gross operating margin +€5,569
up €5,569 (+15.4%), from €36,075 to €41,644
- Taxes +€1,179
up €1,179 (+73.9%), from €1,596 to €2,774
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.
Result 2024
€2,244
Gross operating margin
+€5,569
Depreciation
-€196
Other operating charges
-€88
Financial income
-€48
Financial charges
+€382
Taxes
-€1,179
Result 2025
€6,684
raises the resultlowers the result
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.
From operations
+€31,721
Investment
-€773
Financing
-€28,050
Cash 2024
€34,015
From operations (derived)
+€31,721
Net result for the year
+€6,684
Depreciation
+€21,256
Stocks and contracts
-€302
Receivables within one year
+€4,753
Deferred charges and accrued income
-€313
Trade debts
+€598
Tax, wage and social debts
+€2,784
Other debts
-€4,089
Accrued charges and deferred income
+€349
Investment (derived)
-€773
Investment in fixed assets (net)
-€773
Financing
-€28,050
Debts after one year
-€26,744
Current portion of long-term debt
+€433
Contributions, distributions and other
-€1,739
Cash 2025
€36,913
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €446,289 | €424,566 | -€21,723 | -4.9% |
| Fixed assets | 21/28 | €391,933 | €371,450 | -€20,483 | -5.2% |
| Intangible fixed assets | 21 | €10,550 | €7,219 | -€3,331 | -31.6% |
| Tangible fixed assets | 22/27 | €381,383 | €364,231 | -€17,152 | -4.5% |
| Land and buildings | 22 | €379,817 | €362,650 | -€17,168 | -4.5% |
| Furniture and vehicles | 24 | €1,566 | €1,581 | +€15 | +1.0% |
| Current assets | 29/58 | €54,357 | €53,117 | -€1,240 | -2.3% |
| Stocks and contracts in progress | 3 | €7,168 | €7,470 | +€302 | +4.2% |
| Stocks | 30/36 | €7,168 | €7,470 | +€302 | +4.2% |
| Amounts receivable within one year | 40/41 | €6,862 | €2,109 | -€4,753 | -69.3% |
| Trade receivables | 40 | €5,533 | €1,086 | -€4,448 | -80.4% |
| Other amounts receivable | 41 | €1,329 | €1,024 | -€306 | -23.0% |
| Cash at bank and in hand | 54/58 | €34,015 | €36,913 | +€2,898 | +8.5% |
| Deferred charges and accrued income | 490/1 | €6,312 | €6,625 | +€313 | +5.0% |
| Total equity and liabilities | 10/49 | €446,289 | €424,566 | -€21,723 | -4.9% |
| Equity | 10/15 | €44,568 | €49,513 | +€4,946 | +11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,968 | €30,913 | +€4,946 | +19.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €23,908 | €28,853 | +€4,946 | +20.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €401,722 | €375,053 | -€26,669 | -6.6% |
| Amounts payable after more than one year | 17 | €345,679 | €318,935 | -€26,744 | -7.7% |
| Financial debts | 170/4 | €345,679 | €318,935 | -€26,744 | -7.7% |
| Amounts payable within one year | 42/48 | €55,585 | €55,311 | -€274 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €26,311 | €26,744 | +€433 | +1.6% |
| Trade debts | 44 | €14,846 | €15,444 | +€598 | +4.0% |
| Suppliers | 440/4 | €14,846 | €15,444 | +€598 | +4.0% |
| Taxes, remuneration and social security | 45 | €1,657 | €4,441 | +€2,784 | +168% |
| Taxes | 450/3 | €1,657 | €4,441 | +€2,784 | +168% |
| Other amounts payable | 47/48 | €12,771 | €8,682 | -€4,089 | -32.0% |
| Accrued charges and deferred income | 492/3 | €458 | €807 | +€349 | +76.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,061 | €21,256 | +€196 | +0.9% |
| Other operating charges | 640/8 | €4,768 | €4,856 | +€88 | +1.8% |
| Gross operating margin | 9900 | €36,075 | €41,644 | +€5,569 | +15.4% |
| Operating profit (loss) | 9901 | €10,247 | €15,532 | +€5,285 | +51.6% |
| Financial income | 75/76B | €349 | €301 | -€48 | -13.8% |
| Recurring financial income | 75 | €349 | €301 | -€48 | -13.8% |
| Financial charges | 65/66B | €6,757 | €6,374 | -€382 | -5.7% |
| Recurring financial charges | 65 | €6,757 | €6,374 | -€382 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €3,839 | €9,459 | +€5,619 | +146% |
| Income taxes | 67/77 | €1,596 | €2,774 | +€1,179 | +73.9% |
| Profit (loss) for the period | 9904 | €2,244 | €6,684 | +€4,441 | +198% |
| Profit (loss) for the period to be appropriated | 9905 | €2,244 | €6,684 | +€4,441 | +198% |
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 14 October 2026 via checked.be.