BART VAN DESSEL: what changed
Two fiscal 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.
BART VAN DESSEL
Largest movements
- Receivables within one year +€15,794
up €15,794 (+19.9%), from €79,352 to €95,146
of which Trade receivables: +€10,032
- Trade debts -€34,373
down €34,373 (-57.0%), from €60,268 to €25,895
- Other debts +€26,835
up €26,835 (+9.4%), from €285,788 to €312,624
- Profit (loss) carried forward +€9,607
up €9,607 (+6.0%), from -€160,895 to -€151,288
- Advances received +€7,170
up €7,170 (+8.6%), from €83,239 to €90,409
- Financial charges -€16,978
down €16,978 (-45.9%), from €36,963 to €19,984
- Gross operating margin -€1,076
down €1,076 (-3.8%), from €28,635 to €27,559
- Other operating charges -€917
down €917 (-75.8%), from €1,210 to €293
- Financial income +€438
up €438 (+18.1%), from €2,422 to €2,860
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.
Cash bridge derived
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 | €584,815 | €600,192 | +€15,376 | +2.6% |
| Fixed assets | 21/28 | €505,399 | €505,045 | -€354 | -0.1% |
| Tangible fixed assets | 22/27 | €2,870 | €2,517 | -€354 | -12.3% |
| Furniture and vehicles | 24 | €2,870 | €2,517 | -€354 | -12.3% |
| Financial fixed assets | 28 | €502,529 | €502,529 | = | 0.0% |
| Current assets | 29/58 | €79,416 | €95,146 | +€15,730 | +19.8% |
| Amounts receivable within one year | 40/41 | €79,352 | €95,146 | +€15,794 | +19.9% |
| Trade receivables | 40 | €34,031 | €44,063 | +€10,032 | +29.5% |
| Other amounts receivable | 41 | €45,321 | €51,084 | +€5,763 | +12.7% |
| Cash at bank and in hand | 54/58 | €64 | - | -€64 | |
| Total equity and liabilities | 10/49 | €584,815 | €600,192 | +€15,376 | +2.6% |
| Equity | 10/15 | -€64,895 | -€55,288 | +€9,607 | +14.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €34,000 | €34,000 | = | 0.0% |
| Distributable reserves | 133 | €34,000 | €34,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,895 | -€151,288 | +€9,607 | +6.0% |
| Amounts payable | 17/49 | €649,711 | €655,480 | +€5,769 | +0.9% |
| Amounts payable after more than one year | 17 | €200,000 | €200,000 | = | 0.0% |
| Financial debts | 170/4 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €449,711 | €453,785 | +€4,074 | +0.9% |
| Trade debts | 44 | €60,268 | €25,895 | -€34,373 | -57.0% |
| Suppliers | 440/4 | €60,268 | €25,895 | -€34,373 | -57.0% |
| Advances received on contracts in progress | 46 | €83,239 | €90,409 | +€7,170 | +8.6% |
| Taxes, remuneration and social security | 45 | €20,415 | €24,857 | +€4,441 | +21.8% |
| Taxes | 450/3 | €20,415 | €24,857 | +€4,441 | +21.8% |
| Other amounts payable | 47/48 | €285,788 | €312,624 | +€26,835 | +9.4% |
| Accrued charges and deferred income | 492/3 | - | €1,695 | +€1,695 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €354 | €354 | = | 0.0% |
| Other operating charges | 640/8 | €1,210 | €293 | -€917 | -75.8% |
| Gross operating margin | 9900 | €28,635 | €27,559 | -€1,076 | -3.8% |
| Operating profit (loss) | 9901 | €27,071 | €26,912 | -€159 | -0.6% |
| Financial income | 75/76B | €2,422 | €2,860 | +€438 | +18.1% |
| Recurring financial income | 75 | €2,422 | €2,860 | +€438 | +18.1% |
| Financial charges | 65/66B | €36,963 | €19,984 | -€16,978 | -45.9% |
| Recurring financial charges | 65 | €36,963 | €19,984 | -€16,978 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,469 | €9,787 | +€17,256 | |
| Income taxes | 67/77 | €443 | €180 | -€263 | -59.4% |
| Profit (loss) for the period | 9904 | -€7,912 | €9,607 | +€17,519 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,912 | €9,607 | +€17,519 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.