DESSANO: 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.
DESSANO
Largest movements
- Cash +€17,613
up €17,613 (+41.5%), from €42,406 to €60,019
mainly Depreciation (+€17,696) and Receivables within one year (+€10,075)
- Tangible fixed assets -€16,780
down €16,780 (-24.1%), from €69,531 to €52,751
of which Furniture and vehicles: -€14,258
- Receivables within one year -€10,075
down €10,075 (-56.5%), from €17,837 to €7,762
of which Trade receivables: -€8,700
- Stocks and contracts -€1,758
down €1,758 (-49.4%), from €3,562 to €1,804
- Reserves -€9,188
down €9,188 (-12.6%), from €72,720 to €63,532
- Debts after one year -€5,786
down €5,786 (-41.6%), from €13,916 to €8,130
- Trade debts +€2,957
up €2,957 (+211.8%), from €1,396 to €4,353
- Gross operating margin +€16,441
up €16,441 (+115.0%), from €14,292 to €30,732
- Depreciation +€5,744
up €5,744 (+48.1%), from €11,951 to €17,696
- Taxes +€3,037
up €3,037 (+459.9%), from €660 to €3,697
- Financial income -€335
down €335 (-78.1%), from €429 to €94
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 | €135,574 | €125,053 | -€10,522 | -7.8% |
| Fixed assets | 21/28 | €69,781 | €53,001 | -€16,780 | -24.0% |
| Tangible fixed assets | 22/27 | €69,531 | €52,751 | -€16,780 | -24.1% |
| Land and buildings | 22 | €3,987 | €3,457 | -€530 | -13.3% |
| Plant, machinery and equipment | 23 | €4,994 | €3,002 | -€1,992 | -39.9% |
| Furniture and vehicles | 24 | €60,550 | €46,292 | -€14,258 | -23.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €65,793 | €72,052 | +€6,258 | +9.5% |
| Stocks and contracts in progress | 3 | €3,562 | €1,804 | -€1,758 | -49.4% |
| Stocks | 30/36 | €3,562 | €1,804 | -€1,758 | -49.4% |
| Amounts receivable within one year | 40/41 | €17,837 | €7,762 | -€10,075 | -56.5% |
| Trade receivables | 40 | €15,736 | €7,036 | -€8,700 | -55.3% |
| Other amounts receivable | 41 | €2,100 | €726 | -€1,374 | -65.4% |
| Cash at bank and in hand | 54/58 | €42,406 | €60,019 | +€17,613 | +41.5% |
| Deferred charges and accrued income | 490/1 | €1,989 | €2,467 | +€477 | +24.0% |
| Total equity and liabilities | 10/49 | €135,574 | €125,053 | -€10,522 | -7.8% |
| Equity | 10/15 | €91,320 | €82,132 | -€9,188 | -10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,720 | €63,532 | -€9,188 | -12.6% |
| Distributable reserves | 133 | €72,720 | €63,532 | -€9,188 | -12.6% |
| Amounts payable | 17/49 | €44,254 | €42,921 | -€1,333 | -3.0% |
| Amounts payable after more than one year | 17 | €13,916 | €8,130 | -€5,786 | -41.6% |
| Financial debts | 170/4 | €13,916 | €8,130 | -€5,786 | -41.6% |
| Amounts payable within one year | 42/48 | €30,338 | €34,791 | +€4,452 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €5,532 | €5,786 | +€254 | +4.6% |
| Trade debts | 44 | €1,396 | €4,353 | +€2,957 | +211.8% |
| Suppliers | 440/4 | €1,396 | €4,353 | +€2,957 | +211.8% |
| Taxes, remuneration and social security | 45 | €1,200 | €2,397 | +€1,197 | +99.8% |
| Taxes | 450/3 | €1,200 | €2,397 | +€1,197 | +99.8% |
| Other amounts payable | 47/48 | €22,210 | €22,255 | +€44 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,951 | €17,696 | +€5,744 | +48.1% |
| Other operating charges | 640/8 | €730 | €835 | +€106 | +14.5% |
| Gross operating margin | 9900 | €14,292 | €30,732 | +€16,441 | +115.0% |
| Operating profit (loss) | 9901 | €1,611 | €12,201 | +€10,590 | +657.4% |
| Financial income | 75/76B | €429 | €94 | -€335 | -78.1% |
| Recurring financial income | 75 | €429 | €94 | -€335 | -78.1% |
| Financial charges | 65/66B | €1,177 | €1,066 | -€111 | -9.4% |
| Recurring financial charges | 65 | €1,177 | €1,066 | -€111 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €863 | €11,229 | +€10,366 | +1201.5% |
| Income taxes | 67/77 | €660 | €3,697 | +€3,037 | +459.9% |
| Profit (loss) for the period | 9904 | €202 | €7,532 | +€7,329 | +3620.9% |
| Profit (loss) for the period to be appropriated | 9905 | €202 | €7,532 | +€7,329 | +3620.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.