BARBARA DESSERS: 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.
BARBARA DESSERS
Largest movements
- Receivables within one year -€31,771
down €31,771 (-47.4%), from €67,033 to €35,262
of which Other amounts receivable: -€27,401
- Cash -€31,311
down €31,311 (-69.0%), from €45,402 to €14,090
mainly Net result for the year (-€60,826) and Debts after one year (-€28,422)
- Intangible fixed assets -€11,320
down €11,320 (-21.0%), from €53,960 to €42,640
- Tangible fixed assets -€4,275
down €4,275 (-2.9%), from €145,942 to €141,667
of which Furniture and vehicles: -€17,609
- Stocks and contracts +€4,235
new in 2025: €4,235
- Profit (loss) carried forward -€60,826
down €60,826, from €23,416 to -€37,410
- Tax, wage and social debts +€30,026
up €30,026 (+76.6%), from €39,174 to €69,200
of which Remuneration and social security: +€23,294
- Debts after one year -€28,422
down €28,422 (-21.9%), from €129,983 to €101,561
- Trade debts -€15,538
down €15,538 (-55.3%), from €28,100 to €12,561
- Staff costs +€164,408
up €164,408 (+63.4%), from €259,376 to €423,784
- Gross operating margin +€92,953
up €92,953 (+28.4%), from €326,759 to €419,712
- Depreciation +€17,339
up €17,339 (+74.2%), from €23,366 to €40,706
- Financial charges +€8,152
up €8,152 (+102%), from €8,022 to €16,174
- Taxes -€7,644
down €7,644 (-95.6%), from €7,996 to €352
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 | €313,155 | €240,568 | -€72,587 | -23.2% |
| Fixed assets | 21/28 | €199,902 | €186,437 | -€13,465 | -6.7% |
| Intangible fixed assets | 21 | €53,960 | €42,640 | -€11,320 | -21.0% |
| Tangible fixed assets | 22/27 | €145,942 | €141,667 | -€4,275 | -2.9% |
| Land and buildings | 22 | €22,534 | €37,974 | +€15,439 | +68.5% |
| Plant, machinery and equipment | 23 | €10,290 | €8,185 | -€2,105 | -20.5% |
| Furniture and vehicles | 24 | €113,118 | €95,509 | -€17,609 | -15.6% |
| Financial fixed assets | 28 | - | €2,130 | +€2,130 | |
| Current assets | 29/58 | €113,253 | €54,131 | -€59,122 | -52.2% |
| Stocks and contracts in progress | 3 | - | €4,235 | +€4,235 | |
| Stocks | 30/36 | - | €4,235 | +€4,235 | |
| Amounts receivable within one year | 40/41 | €67,033 | €35,262 | -€31,771 | -47.4% |
| Trade receivables | 40 | €29,744 | €25,374 | -€4,370 | -14.7% |
| Other amounts receivable | 41 | €37,288 | €9,888 | -€27,401 | -73.5% |
| Cash at bank and in hand | 54/58 | €45,402 | €14,090 | -€31,311 | -69.0% |
| Deferred charges and accrued income | 490/1 | €819 | €544 | -€275 | -33.6% |
| Total equity and liabilities | 10/49 | €313,155 | €240,568 | -€72,587 | -23.2% |
| Equity | 10/15 | €68,416 | €7,590 | -€60,826 | -88.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,416 | -€37,410 | -€60,826 | |
| Amounts payable | 17/49 | €244,739 | €232,978 | -€11,761 | -4.8% |
| Amounts payable after more than one year | 17 | €129,983 | €101,561 | -€28,422 | -21.9% |
| Financial debts | 170/4 | €129,983 | €101,561 | -€28,422 | -21.9% |
| Amounts payable within one year | 42/48 | €114,628 | €131,417 | +€16,788 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €47,354 | €49,655 | +€2,300 | +4.9% |
| Trade debts | 44 | €28,100 | €12,561 | -€15,538 | -55.3% |
| Suppliers | 440/4 | €28,100 | €12,561 | -€15,538 | -55.3% |
| Taxes, remuneration and social security | 45 | €39,174 | €69,200 | +€30,026 | +76.6% |
| Taxes | 450/3 | €8,595 | €15,327 | +€6,733 | +78.3% |
| Remuneration and social security | 454/9 | €30,580 | €53,873 | +€23,294 | +76.2% |
| Accrued charges and deferred income | 492/3 | €128 | - | -€128 | |
| Remuneration, social security and pensions | 62 | €259,376 | €423,784 | +€164,408 | +63.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,366 | €40,706 | +€17,339 | +74.2% |
| Other operating charges | 640/8 | €4,370 | €529 | -€3,841 | -87.9% |
| Gross operating margin | 9900 | €326,759 | €419,712 | +€92,953 | +28.4% |
| Operating profit (loss) | 9901 | €39,646 | -€45,307 | -€84,953 | |
| Financial income | 75/76B | €1,609 | €1,007 | -€602 | -37.4% |
| Recurring financial income | 75 | €1,609 | €1,007 | -€602 | -37.4% |
| Financial charges | 65/66B | €8,022 | €16,174 | +€8,152 | +102% |
| Recurring financial charges | 65 | €8,022 | €16,174 | +€8,152 | +102% |
| Profit (loss) for the period before taxes | 9903 | €33,233 | -€60,474 | -€93,706 | |
| Income taxes | 67/77 | €7,996 | €352 | -€7,644 | -95.6% |
| Profit (loss) for the period | 9904 | €25,236 | -€60,826 | -€86,062 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,236 | -€60,826 | -€86,062 |
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.