DESSCON: 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.
DESSCON
Largest movements
- Cash +€25,129
up €25,129 (+75.1%), from €33,440 to €58,569
mainly Net result for the year (+€32,821) and Other debts (+€1,300)
- Receivables within one year +€5,178
up €5,178 (+19.4%), from €26,620 to €31,798
- Reserves +€32,821
up €32,821 (+123%), from €26,737 to €59,558
- Trade debts -€2,037
down €2,037 (-43.6%), from €4,676 to €2,639
- Tax, wage and social debts -€1,578
down €1,578 (-7.4%), from €21,360 to €19,782
- Other debts +€1,300
up €1,300 (+20.6%), from €6,314 to €7,614
- Gross operating margin +€8,844
up €8,844 (+23.4%), from €37,743 to €46,588
- Taxes +€2,454
up €2,454 (+24.5%), from €10,026 to €12,480
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 | €61,588 | €92,094 | +€30,506 | +49.5% |
| Fixed assets | 21/28 | €1,527 | €1,727 | +€200 | +13.1% |
| Tangible fixed assets | 22/27 | €1,527 | €1,727 | +€200 | +13.1% |
| Furniture and vehicles | 24 | €1,527 | €1,727 | +€200 | +13.1% |
| Current assets | 29/58 | €60,060 | €90,367 | +€30,306 | +50.5% |
| Amounts receivable within one year | 40/41 | €26,620 | €31,798 | +€5,178 | +19.4% |
| Trade receivables | 40 | €26,620 | €31,798 | +€5,178 | +19.4% |
| Cash at bank and in hand | 54/58 | €33,440 | €58,569 | +€25,129 | +75.1% |
| Total equity and liabilities | 10/49 | €61,588 | €92,094 | +€30,506 | +49.5% |
| Equity | 10/15 | €29,237 | €62,058 | +€32,821 | +112% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €26,737 | €59,558 | +€32,821 | +123% |
| Distributable reserves | 133 | €26,737 | €59,558 | +€32,821 | +123% |
| Amounts payable | 17/49 | €32,350 | €30,036 | -€2,315 | -7.2% |
| Amounts payable within one year | 42/48 | €32,350 | €30,036 | -€2,315 | -7.2% |
| Trade debts | 44 | €4,676 | €2,639 | -€2,037 | -43.6% |
| Suppliers | 440/4 | €4,676 | €2,639 | -€2,037 | -43.6% |
| Taxes, remuneration and social security | 45 | €21,360 | €19,782 | -€1,578 | -7.4% |
| Taxes | 450/3 | €21,360 | €19,782 | -€1,578 | -7.4% |
| Other amounts payable | 47/48 | €6,314 | €7,614 | +€1,300 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €540 | €720 | +€180 | +33.3% |
| Other operating charges | 640/8 | €437 | €400 | -€38 | -8.6% |
| Gross operating margin | 9900 | €37,743 | €46,588 | +€8,844 | +23.4% |
| Operating profit (loss) | 9901 | €36,765 | €45,468 | +€8,702 | +23.7% |
| Financial charges | 65/66B | €2 | €166 | +€164 | +9,034% |
| Recurring financial charges | 65 | €2 | €166 | +€164 | +9,034% |
| Profit (loss) for the period before taxes | 9903 | €36,764 | €45,301 | +€8,538 | +23.2% |
| Income taxes | 67/77 | €10,026 | €12,480 | +€2,454 | +24.5% |
| Profit (loss) for the period | 9904 | €26,737 | €32,821 | +€6,084 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,737 | €32,821 | +€6,084 | +22.8% |
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 17 October 2026 via checked.be.