DESSE-T-INY: what changed
DESSE-T-INY
Largest movements
- Cash +€146,986
up €146,986 (+310%), from €47,381 to €194,366
mainly Net result for the year (+€109,091) and Receivables within one year (+€11,044)
- Receivables within one year -€11,044
down €11,044 (-34.0%), from €32,514 to €21,470
of which Trade receivables: -€13,023
- Tangible fixed assets -€9,820
down €9,820 (-36.7%), from €26,723 to €16,903
of which Furniture and vehicles: -€7,100
- Reserves +€109,091
up €109,091 (+75.6%), from €144,289 to €253,380
of which Distributable reserves: +€109,091
- Tax, wage and social debts +€9,701
up €9,701 (+62.0%), from €15,659 to €25,360
of which Taxes: +€8,495
- Trade debts +€8,269
up €8,269 (+58.0%), from €14,265 to €22,534
- Gross operating margin +€192,771
up €192,771, from -€21,211 to €171,560
- Taxes +€10,925
up €10,925 (+4,968%), from €220 to €11,144
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,892 | €235,142 | +€126,250 | +116% |
| Fixed assets | 21/28 | €26,723 | €16,903 | -€9,820 | -36.7% |
| Tangible fixed assets | 22/27 | €26,723 | €16,903 | -€9,820 | -36.7% |
| Furniture and vehicles | 24 | €11,299 | €4,199 | -€7,100 | -62.8% |
| Other tangible fixed assets | 26 | €15,425 | €12,704 | -€2,721 | -17.6% |
| Current assets | 29/58 | €82,168 | €218,239 | +€136,070 | +166% |
| Amounts receivable within one year | 40/41 | €32,514 | €21,470 | -€11,044 | -34.0% |
| Trade receivables | 40 | €26,015 | €12,992 | -€13,023 | -50.1% |
| Other amounts receivable | 41 | €6,499 | €8,478 | +€1,979 | +30.4% |
| Cash at bank and in hand | 54/58 | €47,381 | €194,366 | +€146,986 | +310% |
| Deferred charges and accrued income | 490/1 | €2,274 | €2,402 | +€129 | +5.7% |
| Total equity and liabilities | 10/49 | €108,892 | €235,142 | +€126,250 | +116% |
| Equity | 10/15 | €77,369 | €186,460 | +€109,091 | +141% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €144,289 | €253,380 | +€109,091 | +75.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €142,429 | €251,520 | +€109,091 | +76.6% |
| Profit (loss) carried forward | 14 | -€73,120 | -€73,120 | = | 0.0% |
| Amounts payable | 17/49 | €31,523 | €48,682 | +€17,159 | +54.4% |
| Amounts payable within one year | 42/48 | €31,315 | €48,682 | +€17,366 | +55.5% |
| Trade debts | 44 | €14,265 | €22,534 | +€8,269 | +58.0% |
| Suppliers | 440/4 | €14,265 | €22,534 | +€8,269 | +58.0% |
| Taxes, remuneration and social security | 45 | €15,659 | €25,360 | +€9,701 | +62.0% |
| Taxes | 450/3 | €6,808 | €15,303 | +€8,495 | +125% |
| Remuneration and social security | 454/9 | €8,851 | €10,057 | +€1,206 | +13.6% |
| Other amounts payable | 47/48 | €1,391 | €787 | -€604 | -43.4% |
| Accrued charges and deferred income | 492/3 | €207 | - | -€207 | |
| Remuneration, social security and pensions | 62 | €40,162 | €40,507 | +€345 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,300 | €9,820 | -€480 | -4.7% |
| Other operating charges | 640/8 | €848 | €794 | -€54 | -6.4% |
| Gross operating margin | 9900 | -€21,211 | €171,560 | +€192,771 | |
| Operating profit (loss) | 9901 | -€72,522 | €120,438 | +€192,960 | |
| Financial income | 75/76B | €60 | €161 | +€101 | +168% |
| Recurring financial income | 75 | €60 | €161 | +€101 | +168% |
| Financial charges | 65/66B | €438 | €364 | -€74 | -16.9% |
| Recurring financial charges | 65 | €438 | €364 | -€74 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | -€72,900 | €120,235 | +€193,136 | |
| Income taxes | 67/77 | €220 | €11,144 | +€10,925 | +4,968% |
| Profit (loss) for the period | 9904 | -€73,120 | €109,091 | +€182,211 | |
| Profit (loss) for the period to be appropriated | 9905 | -€73,120 | €109,091 | +€182,211 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.