Desseboom: 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.
Desseboom
Largest movements
- Cash +€101,984
up €101,984 (+90.3%), from €112,974 to €214,957
mainly Net result for the year (+€103,936) and Tax, wage and social debts (+€4,579)
- Receivables within one year +€4,653
up €4,653, from €0 to €4,653
of which Other amounts receivable: +€4,653
- Reserves +€103,103
up €103,103 (+111%), from €92,961 to €196,064
- Tax, wage and social debts +€4,579
up €4,579 (+23.3%), from €19,672 to €24,251
- Gross operating margin +€8,830
up €8,830 (+6.9%), from €127,273 to €136,104
- Taxes +€1,589
up €1,589 (+5.7%), from €27,739 to €29,327
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 | €119,690 | €226,185 | +€106,495 | +89.0% |
| Fixed assets | 21/28 | €1,841 | €1,368 | -€473 | -25.7% |
| Tangible fixed assets | 22/27 | €1,841 | €1,368 | -€473 | -25.7% |
| Plant, machinery and equipment | 23 | €1,841 | €1,368 | -€473 | -25.7% |
| Current assets | 29/58 | €117,849 | €224,817 | +€106,968 | +90.8% |
| Amounts receivable within one year | 40/41 | €0 | €4,653 | +€4,653 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €4,653 | +€4,653 | |
| Cash at bank and in hand | 54/58 | €112,974 | €214,957 | +€101,984 | +90.3% |
| Deferred charges and accrued income | 490/1 | €4,875 | €5,207 | +€332 | +6.8% |
| Total equity and liabilities | 10/49 | €119,690 | €226,185 | +€106,495 | +89.0% |
| Equity | 10/15 | €97,961 | €201,064 | +€103,103 | +105% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €92,961 | €196,064 | +€103,103 | +111% |
| Distributable reserves | 133 | €92,961 | €196,064 | +€103,103 | +111% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,729 | €25,121 | +€3,392 | +15.6% |
| Amounts payable within one year | 42/48 | €21,729 | €25,121 | +€3,392 | +15.6% |
| Trade debts | 44 | €849 | €37 | -€812 | -95.7% |
| Suppliers | 440/4 | €849 | €37 | -€812 | -95.7% |
| Taxes, remuneration and social security | 45 | €19,672 | €24,251 | +€4,579 | +23.3% |
| Taxes | 450/3 | €19,672 | €24,251 | +€4,579 | +23.3% |
| Other amounts payable | 47/48 | €1,208 | €833 | -€375 | -31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €473 | €473 | = | 0.0% |
| Other operating charges | 640/8 | €566 | €808 | +€242 | +42.8% |
| Gross operating margin | 9900 | €127,273 | €136,104 | +€8,830 | +6.9% |
| Operating profit (loss) | 9901 | €126,234 | €134,822 | +€8,588 | +6.8% |
| Financial income | 75/76B | €0 | €966 | +€966 | |
| Recurring financial income | 75 | €0 | €966 | +€966 | |
| Financial charges | 65/66B | €2,847 | €2,524 | -€322 | -11.3% |
| Recurring financial charges | 65 | €2,847 | €2,524 | -€322 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €123,387 | €133,264 | +€9,876 | +8.0% |
| Income taxes | 67/77 | €27,739 | €29,327 | +€1,589 | +5.7% |
| Profit (loss) for the period | 9904 | €95,649 | €103,936 | +€8,288 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €95,649 | €103,936 | +€8,288 | +8.7% |
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 26 October 2026 via checked.be.