DESROMO: 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.
DESROMO
Largest movements
- Tangible fixed assets -€14,363
down €14,363 (-13.4%), from €107,330 to €92,967
of which Land and buildings: -€12,789
- Receivables within one year +€2,379
up €2,379 (+129.6%), from €1,835 to €4,213
- Deferred charges and accrued income -€1,288
down €1,288 (-99.0%), from €1,301 to €14
- Debts after one year -€5,955
down €5,955 (-7.6%), from €78,856 to €72,900
- Other debts -€4,870
down €4,870 (-66.4%), from €7,334 to €2,464
- Trade debts -€3,627
down €3,627 (-63.8%), from €5,688 to €2,060
- Short-term financial debts -€1,971
no longer reported in 2026 (was €1,971)
- Tax, wage and social debts +€1,583
up €1,583 (+134.5%), from €1,177 to €2,760
- Gross operating margin +€10,855
up €10,855 (+57.6%), from €18,859 to €29,714
- Other operating charges +€3,618
up €3,618 (+173.2%), from €2,090 to €5,708
- Taxes +€1,094
new in 2026: €1,094
- Depreciation +€861
up €861 (+5.6%), from €15,449 to €16,310
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,487 | €97,281 | -€13,206 | -12.0% |
| Fixed assets | 21/28 | €107,330 | €92,967 | -€14,363 | -13.4% |
| Tangible fixed assets | 22/27 | €107,330 | €92,967 | -€14,363 | -13.4% |
| Land and buildings | 22 | €101,531 | €88,743 | -€12,789 | -12.6% |
| Plant, machinery and equipment | 23 | €467 | €2,086 | +€1,619 | +347.0% |
| Furniture and vehicles | 24 | €5,332 | €2,138 | -€3,194 | -59.9% |
| Current assets | 29/58 | €3,157 | €4,314 | +€1,157 | +36.6% |
| Amounts receivable within one year | 40/41 | €1,835 | €4,213 | +€2,379 | +129.6% |
| Trade receivables | 40 | €1,835 | €4,213 | +€2,379 | +129.6% |
| Cash at bank and in hand | 54/58 | €21 | €87 | +€66 | +311.8% |
| Deferred charges and accrued income | 490/1 | €1,301 | €14 | -€1,288 | -99.0% |
| Total equity and liabilities | 10/49 | €110,487 | €97,281 | -€13,206 | -12.0% |
| Equity | 10/15 | €277 | €1,797 | +€1,520 | +548.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €99 | €99 | = | 0.0% |
| Tax-exempt reserves | 132 | €99 | €99 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,222 | -€10,701 | +€1,520 | +12.4% |
| Amounts payable | 17/49 | €110,210 | €95,484 | -€14,727 | -13.4% |
| Amounts payable after more than one year | 17 | €78,856 | €72,900 | -€5,955 | -7.6% |
| Financial debts | 170/4 | €78,856 | €72,900 | -€5,955 | -7.6% |
| Amounts payable within one year | 42/48 | €24,728 | €16,373 | -€8,354 | -33.8% |
| Current portion of amounts payable after more than one year | 42 | €8,558 | €9,089 | +€531 | +6.2% |
| Financial debts | 43 | €1,971 | - | -€1,971 | |
| Credit institutions | 430/8 | €1,971 | - | -€1,971 | |
| Trade debts | 44 | €5,688 | €2,060 | -€3,627 | -63.8% |
| Suppliers | 440/4 | €5,688 | €2,060 | -€3,627 | -63.8% |
| Taxes, remuneration and social security | 45 | €1,177 | €2,760 | +€1,583 | +134.5% |
| Taxes | 450/3 | €1,177 | €2,760 | +€1,583 | +134.5% |
| Other amounts payable | 47/48 | €7,334 | €2,464 | -€4,870 | -66.4% |
| Accrued charges and deferred income | 492/3 | €6,627 | €6,210 | -€417 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,449 | €16,310 | +€861 | +5.6% |
| Other operating charges | 640/8 | €2,090 | €5,708 | +€3,618 | +173.2% |
| Gross operating margin | 9900 | €18,859 | €29,714 | +€10,855 | +57.6% |
| Operating profit (loss) | 9901 | €1,320 | €7,696 | +€6,376 | +483.0% |
| Financial income | 75/76B | €1 | €2 | +€1 | +134.4% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +134.4% |
| Financial charges | 65/66B | €5,208 | €5,083 | -€125 | -2.4% |
| Recurring financial charges | 65 | €5,208 | €5,083 | -€125 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,887 | €2,615 | +€6,502 | |
| Income taxes | 67/77 | - | €1,094 | +€1,094 | |
| Profit (loss) for the period | 9904 | -€3,887 | €1,520 | +€5,407 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,887 | €1,520 | +€5,407 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.