100 DESSOUS: 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.
100 DESSOUS
Largest movements
- Stocks and contracts +€75,225
up €75,225 (+26.5%), from €284,106 to €359,332
- Receivables within one year +€59,306
up €59,306 (+12.8%), from €463,422 to €522,728
of which Other amounts receivable: +€52,908
- Cash +€22,616
up €22,616 (+359%), from €6,294 to €28,909
mainly Net result for the year (+€142,455) and Trade debts (+€45,256)
- Profit (loss) carried forward +€142,455
up €142,455 (+67.8%), from -€210,109 to -€67,653
- Trade debts +€45,256
up €45,256 (+32.9%), from €137,741 to €182,997
- Other debts -€27,592
down €27,592 (-9.4%), from €295,029 to €267,438
- Tax, wage and social debts -€21,349
down €21,349 (-15.6%), from €136,942 to €115,593
of which Taxes: -€21,295
- Debts after one year +€12,264
new in 2025: €12,264
- Gross operating margin +€64,770
up €64,770 (+24.0%), from €270,259 to €335,029
- Depreciation -€6,574
down €6,574 (-42.6%), from €15,433 to €8,859
- Staff costs +€6,020
up €6,020 (+3.9%), from €153,331 to €159,350
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 | €765,063 | €916,098 | +€151,034 | +19.7% |
| Fixed assets | 21/28 | €11,242 | €5,129 | -€6,113 | -54.4% |
| Intangible fixed assets | 21 | €117 | - | -€117 | |
| Tangible fixed assets | 22/27 | €11,125 | €5,129 | -€5,996 | -53.9% |
| Land and buildings | 22 | €10,727 | €3,314 | -€7,414 | -69.1% |
| Furniture and vehicles | 24 | €397 | €1,815 | +€1,418 | +357% |
| Current assets | 29/58 | €753,822 | €910,969 | +€157,147 | +20.8% |
| Stocks and contracts in progress | 3 | €284,106 | €359,332 | +€75,225 | +26.5% |
| Stocks | 30/36 | €284,106 | €359,332 | +€75,225 | +26.5% |
| Amounts receivable within one year | 40/41 | €463,422 | €522,728 | +€59,306 | +12.8% |
| Trade receivables | 40 | €7,274 | €13,672 | +€6,398 | +88.0% |
| Other amounts receivable | 41 | €456,148 | €509,056 | +€52,908 | +11.6% |
| Cash at bank and in hand | 54/58 | €6,294 | €28,909 | +€22,616 | +359% |
| Total equity and liabilities | 10/49 | €765,063 | €916,098 | +€151,034 | +19.7% |
| Equity | 10/15 | €160,351 | €302,807 | +€142,455 | +88.8% |
| Contributions | 10/11 | €370,460 | €370,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€210,109 | -€67,653 | +€142,455 | +67.8% |
| Amounts payable | 17/49 | €604,712 | €613,291 | +€8,579 | +1.4% |
| Amounts payable after more than one year | 17 | - | €12,264 | +€12,264 | |
| Financial debts | 170/4 | - | €12,264 | +€12,264 | |
| Amounts payable within one year | 42/48 | €604,712 | €601,027 | -€3,685 | -0.6% |
| Financial debts | 43 | €35,000 | €35,000 | = | 0.0% |
| Credit institutions | 430/8 | €35,000 | €35,000 | = | 0.0% |
| Trade debts | 44 | €137,741 | €182,997 | +€45,256 | +32.9% |
| Suppliers | 440/4 | €137,741 | €182,997 | +€45,256 | +32.9% |
| Taxes, remuneration and social security | 45 | €136,942 | €115,593 | -€21,349 | -15.6% |
| Taxes | 450/3 | €115,737 | €94,442 | -€21,295 | -18.4% |
| Remuneration and social security | 454/9 | €21,205 | €21,151 | -€55 | -0.3% |
| Other amounts payable | 47/48 | €295,029 | €267,438 | -€27,592 | -9.4% |
| Remuneration, social security and pensions | 62 | €153,331 | €159,350 | +€6,020 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,433 | €8,859 | -€6,574 | -42.6% |
| Other operating charges | 640/8 | €8,347 | €6,306 | -€2,041 | -24.4% |
| Gross operating margin | 9900 | €270,259 | €335,029 | +€64,770 | +24.0% |
| Operating profit (loss) | 9901 | €93,150 | €160,514 | +€67,364 | +72.3% |
| Financial income | 75/76B | €753 | - | -€753 | |
| Recurring financial income | 75 | €753 | - | -€753 | |
| Financial charges | 65/66B | €21,204 | €18,058 | -€3,146 | -14.8% |
| Recurring financial charges | 65 | €21,204 | €18,058 | -€3,146 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €72,698 | €142,455 | +€69,757 | +96.0% |
| Income taxes | 67/77 | €197 | - | -€197 | |
| Profit (loss) for the period | 9904 | €72,502 | €142,455 | +€69,954 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €72,502 | €142,455 | +€69,954 | +96.5% |
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 14 October 2026 via checked.be.