DESKASSIS: 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.
DESKASSIS
Largest movements
- Deferred charges and accrued income +€19,124
new in 2025: €19,124
- Cash +€8,810
up €8,810 (+318%), from €2,770 to €11,580
mainly Accrued charges and deferred income (+€18,914) and Trade debts (+€5,881)
- Receivables within one year +€1,084
up €1,084 (+9.6%), from €11,310 to €12,394
of which Trade receivables: +€788
- Tangible fixed assets -€542
down €542 (-13.0%), from €4,164 to €3,622
- Accrued charges and deferred income +€18,914
new in 2025: €18,914
- Trade debts +€5,881
up €5,881 (+53.5%), from €10,984 to €16,865
of which Suppliers: +€10,156
- Profit (loss) carried forward +€3,681
up €3,681 (+12.0%), from -€30,596 to -€26,915
- Gross operating margin +€8,964
up €8,964, from -€2,828 to €6,136
- Financial income -€1,612
no longer reported in 2025 (was €1,612)
- Other operating charges +€321
up €321 (+22.7%), from €1,413 to €1,734
- Taxes +€75
new in 2025: €75
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 | €18,245 | €46,720 | +€28,475 | +156% |
| Fixed assets | 21/28 | €4,164 | €3,622 | -€542 | -13.0% |
| Tangible fixed assets | 22/27 | €4,164 | €3,622 | -€542 | -13.0% |
| Other tangible fixed assets | 26 | €4,164 | €3,622 | -€542 | -13.0% |
| Current assets | 29/58 | €14,081 | €43,098 | +€29,017 | +206% |
| Amounts receivable within one year | 40/41 | €11,310 | €12,394 | +€1,084 | +9.6% |
| Trade receivables | 40 | €10,754 | €11,542 | +€788 | +7.3% |
| Other amounts receivable | 41 | €556 | €852 | +€296 | +53.1% |
| Cash at bank and in hand | 54/58 | €2,770 | €11,580 | +€8,810 | +318% |
| Deferred charges and accrued income | 490/1 | - | €19,124 | +€19,124 | |
| Total equity and liabilities | 10/49 | €18,245 | €46,720 | +€28,475 | +156% |
| Equity | 10/15 | -€18,196 | -€14,515 | +€3,681 | +20.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,596 | -€26,915 | +€3,681 | +12.0% |
| Amounts payable | 17/49 | €36,441 | €61,235 | +€24,794 | +68.0% |
| Amounts payable within one year | 42/48 | €36,441 | €42,321 | +€5,881 | +16.1% |
| Trade debts | 44 | €10,984 | €16,865 | +€5,881 | +53.5% |
| Suppliers | 440/4 | €6,709 | €16,865 | +€10,156 | +151% |
| Bills of exchange payable | 441 | €4,275 | - | -€4,275 | |
| Other amounts payable | 47/48 | €25,457 | €25,457 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €18,914 | +€18,914 | |
| Non-recurring operating income | 76A | €36 | - | -€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €542 | €542 | = | 0.0% |
| Other operating charges | 640/8 | €1,413 | €1,734 | +€321 | +22.7% |
| Gross operating margin | 9900 | -€2,828 | €6,136 | +€8,964 | |
| Operating profit (loss) | 9901 | -€4,783 | €3,860 | +€8,643 | |
| Financial income | 75/76B | €1,612 | - | -€1,612 | |
| Recurring financial income | 75 | €1,612 | - | -€1,612 | |
| Financial charges | 65/66B | €120 | €104 | -€15 | -12.8% |
| Recurring financial charges | 65 | €120 | €104 | -€15 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,291 | €3,756 | +€7,047 | |
| Income taxes | 67/77 | - | €75 | +€75 | |
| Profit (loss) for the period | 9904 | -€3,291 | €3,681 | +€6,972 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,291 | €3,681 | +€6,972 |
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 30 October 2026 via checked.be.