DESUTTER FC: 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.
DESUTTER FC
Largest movements
- Cash +€55,634
up €55,634 (+1,280%), from €4,346 to €59,980
mainly Net result for the year (+€70,660) and Receivables within one year (+€28,050)
- Receivables within one year -€28,050
down €28,050 (-44.8%), from €62,632 to €34,583
of which Trade receivables: -€21,038
- Tangible fixed assets -€18,000
down €18,000 (-22.0%), from €81,746 to €63,745
of which Furniture and vehicles: -€17,975
- Reserves +€25,945
up €25,945 (+32.9%), from €78,776 to €104,721
- Tax, wage and social debts -€11,853
down €11,853 (-84.8%), from €13,983 to €2,130
- Other debts -€10,571
down €10,571 (-21.9%), from €48,347 to €37,776
- Accrued charges and deferred income +€2,993
up €2,993 (+48.7%), from €6,152 to €9,145
- Trade debts +€2,071
up €2,071 (+105%), from €1,979 to €4,050
- Gross operating margin +€91,241
up €91,241 (+269%), from €33,966 to €125,207
- Taxes +€24,915
up €24,915 (+964%), from €2,585 to €27,501
- Depreciation +€1,320
up €1,320 (+6.2%), from €21,151 to €22,471
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 | €154,238 | €162,822 | +€8,584 | +5.6% |
| Fixed assets | 21/28 | €87,259 | €68,259 | -€19,000 | -21.8% |
| Intangible fixed assets | 21 | €5,514 | €4,514 | -€1,000 | -18.1% |
| Tangible fixed assets | 22/27 | €81,746 | €63,745 | -€18,000 | -22.0% |
| Land and buildings | 22 | €1,670 | €1,385 | -€285 | -17.1% |
| Plant, machinery and equipment | 23 | €3,120 | €2,683 | -€437 | -14.0% |
| Furniture and vehicles | 24 | €67,080 | €49,105 | -€17,975 | -26.8% |
| Other tangible fixed assets | 26 | €9,875 | €10,572 | +€697 | +7.1% |
| Current assets | 29/58 | €66,979 | €94,563 | +€27,584 | +41.2% |
| Amounts receivable within one year | 40/41 | €62,632 | €34,583 | -€28,050 | -44.8% |
| Trade receivables | 40 | €41,512 | €20,474 | -€21,038 | -50.7% |
| Other amounts receivable | 41 | €21,120 | €14,108 | -€7,012 | -33.2% |
| Cash at bank and in hand | 54/58 | €4,346 | €59,980 | +€55,634 | +1,280% |
| Total equity and liabilities | 10/49 | €154,238 | €162,822 | +€8,584 | +5.6% |
| Equity | 10/15 | €83,776 | €109,721 | +€25,945 | +31.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €78,776 | €104,721 | +€25,945 | +32.9% |
| Distributable reserves | 133 | €78,776 | €104,721 | +€25,945 | +32.9% |
| Amounts payable | 17/49 | €70,462 | €53,101 | -€17,361 | -24.6% |
| Amounts payable within one year | 42/48 | €64,310 | €43,956 | -€20,354 | -31.6% |
| Trade debts | 44 | €1,979 | €4,050 | +€2,071 | +105% |
| Suppliers | 440/4 | €1,979 | €4,050 | +€2,071 | +105% |
| Taxes, remuneration and social security | 45 | €13,983 | €2,130 | -€11,853 | -84.8% |
| Taxes | 450/3 | €13,983 | €2,130 | -€11,853 | -84.8% |
| Other amounts payable | 47/48 | €48,347 | €37,776 | -€10,571 | -21.9% |
| Accrued charges and deferred income | 492/3 | €6,152 | €9,145 | +€2,993 | +48.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,151 | €22,471 | +€1,320 | +6.2% |
| Other operating charges | 640/8 | €654 | €756 | +€102 | +15.7% |
| Gross operating margin | 9900 | €33,966 | €125,207 | +€91,241 | +269% |
| Operating profit (loss) | 9901 | €12,161 | €101,979 | +€89,818 | +739% |
| Financial income | 75/76B | €51 | €37 | -€14 | -27.8% |
| Recurring financial income | 75 | €51 | €37 | -€14 | -27.8% |
| Financial charges | 65/66B | €3,736 | €3,856 | +€120 | +3.2% |
| Recurring financial charges | 65 | €3,736 | €3,856 | +€120 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €8,476 | €98,161 | +€89,685 | +1,058% |
| Income taxes | 67/77 | €2,585 | €27,501 | +€24,915 | +964% |
| Profit (loss) for the period | 9904 | €5,891 | €70,660 | +€64,769 | +1,099% |
| Profit (loss) for the period to be appropriated | 9905 | €5,891 | €70,660 | +€64,769 | +1,099% |
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 31 October 2026 via checked.be.