Dr. L. Desomer: 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.
Dr. L. Desomer
Largest movements
- Cash -€122,608
down €122,608 (-97.0%), from €126,340 to €3,732
mainly Other debts (-€145,961) and Contributions, distributions and other (-€45,560)
- Receivables within one year -€26,799
down €26,799 (-21.9%), from €122,363 to €95,564
- Tangible fixed assets -€12,470
down €12,470 (-27.3%), from €45,741 to €33,272
of which Leasing and similar rights: -€9,549
- Current investments +€10,000
up €10,000 (+800%), from €1,250 to €11,250
- Other debts -€145,961
down €145,961 (-70.1%), from €208,133 to €62,172
- Debts after one year -€9,537
down €9,537 (-32.2%), from €29,664 to €20,127
- Gross operating margin -€19,493
down €19,493 (-19.7%), from €98,965 to €79,472
- Taxes -€3,407
down €3,407 (-20.0%), from €17,006 to €13,599
- Depreciation -€1,605
down €1,605 (-11.0%), from €14,563 to €12,959
- Financial charges -€1,146
down €1,146 (-41.4%), from €2,771 to €1,624
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 | €304,209 | €151,302 | -€152,907 | -50.3% |
| Fixed assets | 21/28 | €45,741 | €33,272 | -€12,470 | -27.3% |
| Tangible fixed assets | 22/27 | €45,741 | €33,272 | -€12,470 | -27.3% |
| Furniture and vehicles | 24 | €7,912 | €4,991 | -€2,921 | -36.9% |
| Leasing and similar rights | 25 | €37,830 | €28,281 | -€9,549 | -25.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €258,468 | €118,031 | -€140,437 | -54.3% |
| Amounts receivable within one year | 40/41 | €122,363 | €95,564 | -€26,799 | -21.9% |
| Other amounts receivable | 41 | €122,363 | €95,564 | -€26,799 | -21.9% |
| Current investments | 50/53 | €1,250 | €11,250 | +€10,000 | +800% |
| Cash at bank and in hand | 54/58 | €126,340 | €3,732 | -€122,608 | -97.0% |
| Deferred charges and accrued income | 490/1 | €8,514 | €7,484 | -€1,030 | -12.1% |
| Total equity and liabilities | 10/49 | €304,209 | €151,302 | -€152,907 | -50.3% |
| Equity | 10/15 | €50,560 | €53,044 | +€2,484 | +4.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,560 | €48,044 | +€2,484 | +5.5% |
| Distributable reserves | 133 | €45,560 | €48,044 | +€2,484 | +5.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €253,650 | €98,259 | -€155,391 | -61.3% |
| Amounts payable after more than one year | 17 | €29,664 | €20,127 | -€9,537 | -32.2% |
| Financial debts | 170/4 | €29,664 | €20,127 | -€9,537 | -32.2% |
| Amounts payable within one year | 42/48 | €223,417 | €77,732 | -€145,685 | -65.2% |
| Current portion of amounts payable after more than one year | 42 | €9,202 | €9,537 | +€335 | +3.6% |
| Trade debts | 44 | €1,138 | €1,052 | -€86 | -7.6% |
| Suppliers | 440/4 | €1,138 | €1,052 | -€86 | -7.6% |
| Taxes, remuneration and social security | 45 | €4,944 | €4,972 | +€28 | +0.6% |
| Taxes | 450/3 | €4,944 | €4,972 | +€28 | +0.6% |
| Other amounts payable | 47/48 | €208,133 | €62,172 | -€145,961 | -70.1% |
| Accrued charges and deferred income | 492/3 | €569 | €400 | -€169 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,563 | €12,959 | -€1,605 | -11.0% |
| Other operating charges | 640/8 | €2,846 | €2,598 | -€248 | -8.7% |
| Non-recurring operating charges | 66A | €820 | €650 | -€171 | -20.8% |
| Gross operating margin | 9900 | €98,965 | €79,472 | -€19,493 | -19.7% |
| Operating profit (loss) | 9901 | €80,735 | €63,265 | -€17,470 | -21.6% |
| Financial income | 75/76B | €2 | €2 | -€0 | -13.5% |
| Recurring financial income | 75 | €2 | €2 | -€0 | -13.5% |
| Financial charges | 65/66B | €2,771 | €1,624 | -€1,146 | -41.4% |
| Recurring financial charges | 65 | €2,771 | €1,624 | -€1,146 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €77,967 | €61,643 | -€16,324 | -20.9% |
| Income taxes | 67/77 | €17,006 | €13,599 | -€3,407 | -20.0% |
| Profit (loss) for the period | 9904 | €60,960 | €48,044 | -€12,917 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €60,960 | €48,044 | -€12,917 | -21.2% |
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 28 October 2026 via checked.be.