DESMET TECHNICS: 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.
DESMET TECHNICS
Largest movements
- Cash +€50,623
up €50,623 (+225%), from €22,535 to €73,158
mainly Net result for the year (+€60,084) and Receivables within one year (+€22,896)
- Receivables within one year -€22,896
down €22,896 (-45.5%), from €50,327 to €27,431
of which Other amounts receivable: -€14,413
- Receivables after one year -€19,000
down €19,000 (-38.3%), from €49,663 to €30,663
- Tangible fixed assets +€5,310
up €5,310 (+116%), from €4,592 to €9,901
of which Other tangible fixed assets: +€7,997
- Contributions +€10,600
up €10,600 (+133%), from €8,000 to €18,600
- Tax, wage and social debts +€7,986
up €7,986 (+32.5%), from €24,553 to €32,538
of which Taxes: +€7,361
- Reserves -€4,340
down €4,340 (-3.6%), from €120,275 to €115,935
of which Distributable reserves: -€4,340
- Trade debts -€1,903
down €1,903 (-39.8%), from €4,787 to €2,884
- Gross operating margin +€72,407
up €72,407 (+118%), from €61,424 to €133,831
- Staff costs +€37,561
up €37,561 (+459%), from €8,187 to €45,747
- Taxes +€8,299
up €8,299 (+54.6%), from €15,192 to €23,491
- Depreciation +€2,569
up €2,569 (+292%), from €880 to €3,448
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 | €157,615 | €170,218 | +€12,604 | +8.0% |
| Fixed assets | 21/28 | €4,592 | €9,901 | +€5,310 | +116% |
| Tangible fixed assets | 22/27 | €4,592 | €9,901 | +€5,310 | +116% |
| Plant, machinery and equipment | 23 | €384 | €96 | -€288 | -75.0% |
| Furniture and vehicles | 24 | €4,208 | €1,808 | -€2,400 | -57.0% |
| Other tangible fixed assets | 26 | - | €7,997 | +€7,997 | |
| Current assets | 29/58 | €153,023 | €160,317 | +€7,294 | +4.8% |
| Amounts receivable after more than one year | 29 | €49,663 | €30,663 | -€19,000 | -38.3% |
| Other amounts receivable | 291 | €49,663 | €30,663 | -€19,000 | -38.3% |
| Amounts receivable within one year | 40/41 | €50,327 | €27,431 | -€22,896 | -45.5% |
| Trade receivables | 40 | €35,913 | €27,431 | -€8,483 | -23.6% |
| Other amounts receivable | 41 | €14,413 | - | -€14,413 | |
| Cash at bank and in hand | 54/58 | €22,535 | €73,158 | +€50,623 | +225% |
| Deferred charges and accrued income | 490/1 | €30,498 | €29,065 | -€1,433 | -4.7% |
| Total equity and liabilities | 10/49 | €157,615 | €170,218 | +€12,604 | +8.0% |
| Equity | 10/15 | €128,275 | €134,535 | +€6,260 | +4.9% |
| Contributions | 10/11 | €8,000 | €18,600 | +€10,600 | +133% |
| Contributions outside capital | 11 | €8,000 | €18,600 | +€10,600 | +133% |
| Other | 1109/19 | €8,000 | €18,600 | +€10,600 | +133% |
| Reserves | 13 | €120,275 | €115,935 | -€4,340 | -3.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €118,415 | €114,075 | -€4,340 | -3.7% |
| Amounts payable | 17/49 | €29,339 | €35,683 | +€6,344 | +21.6% |
| Amounts payable within one year | 42/48 | €29,339 | €35,683 | +€6,344 | +21.6% |
| Trade debts | 44 | €4,787 | €2,884 | -€1,903 | -39.8% |
| Suppliers | 440/4 | €4,787 | €2,884 | -€1,903 | -39.8% |
| Taxes, remuneration and social security | 45 | €24,553 | €32,538 | +€7,986 | +32.5% |
| Taxes | 450/3 | €18,861 | €26,223 | +€7,361 | +39.0% |
| Remuneration and social security | 454/9 | €5,691 | €6,316 | +€624 | +11.0% |
| Other amounts payable | 47/48 | - | €261 | +€261 | |
| Remuneration, social security and pensions | 62 | €8,187 | €45,747 | +€37,561 | +459% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €880 | €3,448 | +€2,569 | +292% |
| Other operating charges | 640/8 | €1,364 | €983 | -€381 | -27.9% |
| Gross operating margin | 9900 | €61,424 | €133,831 | +€72,407 | +118% |
| Operating profit (loss) | 9901 | €50,993 | €83,652 | +€32,659 | +64.0% |
| Financial income | 75/76B | €2,353 | €1,562 | -€791 | -33.6% |
| Recurring financial income | 75 | €2,353 | €1,562 | -€791 | -33.6% |
| Financial charges | 65/66B | €2,963 | €1,639 | -€1,324 | -44.7% |
| Recurring financial charges | 65 | €2,963 | €1,639 | -€1,324 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €50,383 | €83,575 | +€33,192 | +65.9% |
| Income taxes | 67/77 | €15,192 | €23,491 | +€8,299 | +54.6% |
| Profit (loss) for the period | 9904 | €35,192 | €60,084 | +€24,893 | +70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,192 | €60,084 | +€24,893 | +70.7% |
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 23 October 2026 via checked.be.