DESROB: 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.
DESROB
Largest movements
- Tangible fixed assets +€81,312
up €81,312 (+36.0%), from €226,151 to €307,463
- Cash -€58,132
down €58,132 (-27.5%), from €211,666 to €153,534
mainly Investment in fixed assets (net) (-€135,000) and Other debts (-€81,373)
- Debts after one year +€100,000
up €100,000 (+28.6%), from €350,000 to €450,000
- Other debts -€81,373
down €81,373 (-95.1%), from €85,610 to €4,237
- Accrued charges and deferred income +€18,320
up €18,320 (+143.7%), from €12,750 to €31,070
- Profit (loss) carried forward -€7,187
down €7,187 (-251.2%), from -€2,861 to -€10,047
- Gross operating margin +€7,275
up €7,275 (+12.6%), from €57,533 to €64,808
- Depreciation +€6,264
up €6,264 (+13.2%), from €47,424 to €53,688
- Financial charges +€5,442
up €5,442 (+41.8%), from €13,017 to €18,459
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 | €627,049 | €654,755 | +€27,706 | +4.4% |
| Fixed assets | 21/28 | €304,961 | €386,273 | +€81,312 | +26.7% |
| Tangible fixed assets | 22/27 | €226,151 | €307,463 | +€81,312 | +36.0% |
| Plant, machinery and equipment | 23 | €226,151 | €307,463 | +€81,312 | +36.0% |
| Financial fixed assets | 28 | €78,810 | €78,810 | = | 0.0% |
| Current assets | 29/58 | €322,088 | €268,482 | -€53,606 | -16.6% |
| Amounts receivable within one year | 40/41 | €8,867 | €14,388 | +€5,521 | +62.3% |
| Trade receivables | 40 | €8,867 | €9,419 | +€552 | +6.2% |
| Other amounts receivable | 41 | - | €4,969 | +€4,969 | |
| Current investments | 50/53 | €100,200 | €100,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €211,666 | €153,534 | -€58,132 | -27.5% |
| Deferred charges and accrued income | 490/1 | €1,356 | €361 | -€995 | -73.4% |
| Total equity and liabilities | 10/49 | €627,049 | €654,755 | +€27,706 | +4.4% |
| Equity | 10/15 | €172,931 | €165,744 | -€7,187 | -4.2% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €130,792 | €130,792 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,500 | €4,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,500 | €4,500 | = | 0.0% |
| Distributable reserves | 133 | €126,292 | €126,292 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,861 | -€10,047 | -€7,187 | -251.2% |
| Amounts payable | 17/49 | €454,118 | €489,011 | +€34,893 | +7.7% |
| Amounts payable after more than one year | 17 | €350,000 | €450,000 | +€100,000 | +28.6% |
| Other amounts payable | 178/9 | €350,000 | €450,000 | +€100,000 | +28.6% |
| Amounts payable within one year | 42/48 | €91,368 | €7,941 | -€83,427 | -91.3% |
| Taxes, remuneration and social security | 45 | €5,759 | €3,704 | -€2,054 | -35.7% |
| Taxes | 450/3 | €5,759 | €3,704 | -€2,054 | -35.7% |
| Other amounts payable | 47/48 | €85,610 | €4,237 | -€81,373 | -95.1% |
| Accrued charges and deferred income | 492/3 | €12,750 | €31,070 | +€18,320 | +143.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,424 | €53,688 | +€6,264 | +13.2% |
| Other operating charges | 640/8 | €563 | €579 | +€16 | +2.8% |
| Gross operating margin | 9900 | €57,533 | €64,808 | +€7,275 | +12.6% |
| Operating profit (loss) | 9901 | €9,546 | €10,542 | +€995 | +10.4% |
| Financial income | 75/76B | €610 | €731 | +€120 | +19.7% |
| Recurring financial income | 75 | €610 | €731 | +€120 | +19.7% |
| Financial charges | 65/66B | €13,017 | €18,459 | +€5,442 | +41.8% |
| Recurring financial charges | 65 | €13,017 | €18,459 | +€5,442 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,861 | -€7,187 | -€4,326 | -151.2% |
| Profit (loss) for the period | 9904 | -€2,861 | -€7,187 | -€4,326 | -151.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,861 | -€7,187 | -€4,326 | -151.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.