DESSA-MAT: 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.
DESSA-MAT
Largest movements
- Tangible fixed assets -€33,862
down €33,862 (-3.3%), from €1.0m to €992,180
of which Land and buildings: -€33,862
- Debts after one year -€66,705
down €66,705 (-6.7%), from €999,763 to €933,058
of which Financial debts: -€66,705
- Other debts +€23,168
up €23,168 (+22.4%), from €103,287 to €126,455
- Profit (loss) carried forward +€14,915
up €14,915 (+8.7%), from -€171,421 to -€156,506
- Gross operating margin +€17,932
up €17,932 (+23.5%), from €76,150 to €94,082
- Other operating charges +€7,118
up €7,118 (+40.1%), from €17,748 to €24,866
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,034,604 | €1,005,135 | -€29,469 | -2.8% |
| Fixed assets | 21/28 | €1,026,042 | €992,180 | -€33,862 | -3.3% |
| Tangible fixed assets | 22/27 | €1,026,042 | €992,180 | -€33,862 | -3.3% |
| Land and buildings | 22 | €1,026,042 | €992,180 | -€33,862 | -3.3% |
| Other tangible fixed assets | 26 | - | €0 | +€0 | |
| Current assets | 29/58 | €8,562 | €12,955 | +€4,393 | +51.3% |
| Amounts receivable within one year | 40/41 | €567 | €2,067 | +€1,500 | +265% |
| Trade receivables | 40 | - | €1,500 | +€1,500 | |
| Other amounts receivable | 41 | €567 | €567 | +€0 | +0.1% |
| Cash at bank and in hand | 54/58 | €6,613 | €9,505 | +€2,892 | +43.7% |
| Deferred charges and accrued income | 490/1 | €1,382 | €1,382 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €1,034,604 | €1,005,135 | -€29,469 | -2.8% |
| Equity | 10/15 | -€152,524 | -€137,609 | +€14,915 | +9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €297 | €297 | -€0 | -0.2% |
| Non-distributable reserves | 130/1 | €297 | €297 | -€0 | -0.2% |
| Reserves not available under the articles | 1311 | €297 | €297 | -€0 | -0.2% |
| Profit (loss) carried forward | 14 | -€171,421 | -€156,506 | +€14,915 | +8.7% |
| Amounts payable | 17/49 | €1,187,128 | €1,142,744 | -€44,384 | -3.7% |
| Amounts payable after more than one year | 17 | €999,763 | €933,058 | -€66,705 | -6.7% |
| Financial debts | 170/4 | €782,126 | €715,421 | -€66,705 | -8.5% |
| Trade debts | 175 | €205,337 | €205,337 | +€0 | 0.0% |
| Advances received on contracts in progress | 176 | €12,300 | €12,300 | = | 0.0% |
| Amounts payable within one year | 42/48 | €187,365 | €209,686 | +€22,321 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €70,702 | €76,067 | +€5,365 | +7.6% |
| Trade debts | 44 | €13,376 | €7,164 | -€6,212 | -46.4% |
| Suppliers | 440/4 | €13,376 | €7,164 | -€6,212 | -46.4% |
| Other amounts payable | 47/48 | €103,287 | €126,455 | +€23,168 | +22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,861 | €33,861 | +€0 | 0.0% |
| Other operating charges | 640/8 | €17,748 | €24,866 | +€7,118 | +40.1% |
| Gross operating margin | 9900 | €76,150 | €94,082 | +€17,932 | +23.5% |
| Operating profit (loss) | 9901 | €24,541 | €35,355 | +€10,814 | +44.1% |
| Financial charges | 65/66B | €21,179 | €20,440 | -€739 | -3.5% |
| Recurring financial charges | 65 | €21,179 | €20,440 | -€739 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €3,362 | €14,915 | +€11,553 | +344% |
| Profit (loss) for the period | 9904 | €3,362 | €14,915 | +€11,553 | +344% |
| Profit (loss) for the period to be appropriated | 9905 | €3,362 | €14,915 | +€11,553 | +344% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.