II DESYO: 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.
II DESYO
Largest movements
- Receivables within one year +€12,278
up €12,278 (+114%), from €10,785 to €23,064
of which Other amounts receivable: +€9,231
- Cash -€5,931
down €5,931 (-3.4%), from €174,923 to €168,991
mainly Receivables within one year (-€12,278) and Tax, wage and social debts (-€4,556)
- Reserves +€8,320
up €8,320 (+4.6%), from €181,584 to €189,903
- Tax, wage and social debts -€4,556
down €4,556 (-56.1%), from €8,115 to €3,559
- Gross operating margin -€4,733
down €4,733 (-24.8%), from €19,054 to €14,321
- Taxes -€1,212
down €1,212 (-21.4%), from €5,667 to €4,455
- Other operating charges +€400
new in 2025: €400
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 | €196,983 | €201,840 | +€4,857 | +2.5% |
| Fixed assets | 21/28 | €10,751 | €9,785 | -€966 | -9.0% |
| Tangible fixed assets | 22/27 | €1,034 | €68 | -€966 | -93.4% |
| Plant, machinery and equipment | 23 | €1,034 | €68 | -€966 | -93.4% |
| Financial fixed assets | 28 | €9,717 | €9,717 | = | 0.0% |
| Current assets | 29/58 | €186,232 | €192,055 | +€5,823 | +3.1% |
| Amounts receivable within one year | 40/41 | €10,785 | €23,064 | +€12,278 | +114% |
| Trade receivables | 40 | €10,785 | €13,833 | +€3,047 | +28.3% |
| Other amounts receivable | 41 | - | €9,231 | +€9,231 | |
| Cash at bank and in hand | 54/58 | €174,923 | €168,991 | -€5,931 | -3.4% |
| Deferred charges and accrued income | 490/1 | €524 | - | -€524 | |
| Total equity and liabilities | 10/49 | €196,983 | €201,840 | +€4,857 | +2.5% |
| Equity | 10/15 | €186,584 | €194,903 | +€8,320 | +4.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €181,584 | €189,903 | +€8,320 | +4.6% |
| Distributable reserves | 133 | €181,584 | €189,903 | +€8,320 | +4.6% |
| Amounts payable | 17/49 | €10,399 | €6,937 | -€3,462 | -33.3% |
| Amounts payable within one year | 42/48 | €10,399 | €5,887 | -€4,512 | -43.4% |
| Trade debts | 44 | €1,016 | €2,327 | +€1,311 | +129% |
| Suppliers | 440/4 | €1,016 | €2,327 | +€1,311 | +129% |
| Taxes, remuneration and social security | 45 | €8,115 | €3,559 | -€4,556 | -56.1% |
| Taxes | 450/3 | €8,115 | €3,559 | -€4,556 | -56.1% |
| Other amounts payable | 47/48 | €1,267 | - | -€1,267 | |
| Accrued charges and deferred income | 492/3 | - | €1,050 | +€1,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €966 | €966 | = | 0.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €19,054 | €14,321 | -€4,733 | -24.8% |
| Operating profit (loss) | 9901 | €18,088 | €12,955 | -€5,133 | -28.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €168 | €181 | +€14 | +8.3% |
| Recurring financial charges | 65 | €168 | €181 | +€14 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €17,921 | €12,774 | -€5,147 | -28.7% |
| Income taxes | 67/77 | €5,667 | €4,455 | -€1,212 | -21.4% |
| Profit (loss) for the period | 9904 | €12,254 | €8,320 | -€3,934 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,254 | €8,320 | -€3,934 | -32.1% |
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.