D. DESSOUS: 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.
D. DESSOUS
Largest movements
- Stocks and contracts -€85,176
down €85,176 (-24.2%), from €352,101 to €266,925
- Receivables within one year +€27,368
up €27,368 (+367.5%), from €7,447 to €34,815
of which Other amounts receivable: +€23,635
- Cash +€7,936
up €7,936 (+1763.8%), from €450 to €8,386
mainly Stocks and contracts (+€85,176) and Net result for the year (+€4,368)
- Trade debts -€25,775
down €25,775 (-45.7%), from €56,413 to €30,638
- Debts after one year -€21,607
down €21,607 (-4.7%), from €456,440 to €434,833
- Profit (loss) carried forward +€4,368
up €4,368 (+1.8%), from -€243,724 to -€239,356
- Gross operating margin -€37,573
down €37,573 (-70.4%), from €53,393 to €15,820
- Taxes -€9,223
down €9,223 (-72.5%), from €12,716 to €3,493
- Financial charges -€892
down €892 (-26.6%), from €3,347 to €2,455
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 | €373,138 | €324,111 | -€49,027 | -13.1% |
| Fixed assets | 21/28 | €9,622 | €10,459 | +€837 | +8.7% |
| Tangible fixed assets | 22/27 | €6,452 | €7,289 | +€837 | +13.0% |
| Plant, machinery and equipment | 23 | €2,865 | €5,095 | +€2,230 | +77.8% |
| Furniture and vehicles | 24 | €3,587 | €2,194 | -€1,393 | -38.8% |
| Financial fixed assets | 28 | €3,170 | €3,170 | = | 0.0% |
| Current assets | 29/58 | €363,516 | €313,652 | -€49,864 | -13.7% |
| Stocks and contracts in progress | 3 | €352,101 | €266,925 | -€85,176 | -24.2% |
| Stocks | 30/36 | €352,101 | €266,925 | -€85,176 | -24.2% |
| Amounts receivable within one year | 40/41 | €7,447 | €34,815 | +€27,368 | +367.5% |
| Trade receivables | 40 | €461 | €4,195 | +€3,733 | +809.3% |
| Other amounts receivable | 41 | €6,986 | €30,621 | +€23,635 | +338.3% |
| Cash at bank and in hand | 54/58 | €450 | €8,386 | +€7,936 | +1763.8% |
| Deferred charges and accrued income | 490/1 | €3,518 | €3,526 | +€8 | +0.2% |
| Total equity and liabilities | 10/49 | €373,138 | €324,111 | -€49,027 | -13.1% |
| Equity | 10/15 | -€153,224 | -€148,856 | +€4,368 | +2.9% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€243,724 | -€239,356 | +€4,368 | +1.8% |
| Amounts payable | 17/49 | €526,362 | €472,967 | -€53,394 | -10.1% |
| Amounts payable after more than one year | 17 | €456,440 | €434,833 | -€21,607 | -4.7% |
| Financial debts | 170/4 | €456,440 | €434,833 | -€21,607 | -4.7% |
| Amounts payable within one year | 42/48 | €68,163 | €37,024 | -€31,140 | -45.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €7,449 | €4,536 | -€2,913 | -39.1% |
| Credit institutions | 430/8 | €7,449 | €4,536 | -€2,913 | -39.1% |
| Trade debts | 44 | €56,413 | €30,638 | -€25,775 | -45.7% |
| Suppliers | 440/4 | €56,413 | €30,638 | -€25,775 | -45.7% |
| Taxes, remuneration and social security | 45 | €4,301 | €1,850 | -€2,451 | -57.0% |
| Taxes | 450/3 | €4,301 | €0 | -€4,301 | -100.0% |
| Remuneration and social security | 454/9 | - | €1,850 | +€1,850 | |
| Accrued charges and deferred income | 492/3 | €1,758 | €1,110 | -€648 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,389 | €2,777 | +€388 | +16.2% |
| Other operating charges | 640/8 | €2,963 | €2,748 | -€214 | -7.2% |
| Gross operating margin | 9900 | €53,393 | €15,820 | -€37,573 | -70.4% |
| Operating profit (loss) | 9901 | €48,042 | €10,295 | -€37,747 | -78.6% |
| Financial income | 75/76B | €9 | €21 | +€12 | +130.8% |
| Recurring financial income | 75 | €9 | €21 | +€12 | +130.8% |
| Financial charges | 65/66B | €3,347 | €2,455 | -€892 | -26.6% |
| Recurring financial charges | 65 | €3,347 | €2,455 | -€892 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €44,704 | €7,861 | -€36,843 | -82.4% |
| Income taxes | 67/77 | €12,716 | €3,493 | -€9,223 | -72.5% |
| Profit (loss) for the period | 9904 | €31,988 | €4,368 | -€27,620 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,988 | €4,368 | -€27,620 | -86.3% |
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 2 October 2026 via checked.be.