Desseille Management: 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.
Desseille Management
Largest movements
- Tangible fixed assets -€3,404
down €3,404 (-52.5%), from €6,481 to €3,077
- Deferred charges and accrued income +€1,257
up €1,257 (+151%), from €835 to €2,092
- Profit (loss) carried forward -€19,445
down €19,445 (-5.6%), from -€348,120 to -€367,565
- Other debts +€16,873
up €16,873 (+4.9%), from €347,263 to €364,136
- Trade debts +€4,244
up €4,244 (+396%), from €1,071 to €5,315
- Current portion of long-term debt -€3,921
no longer reported in 2025 (was €3,921)
- Gross operating margin +€35,864
up €35,864 (+75.6%), from -€47,455 to -€11,592
- Depreciation -€3,784
down €3,784 (-43.7%), from €8,666 to €4,882
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 | €30,281 | €28,140 | -€2,141 | -7.1% |
| Fixed assets | 21/28 | €6,779 | €3,375 | -€3,404 | -50.2% |
| Tangible fixed assets | 22/27 | €6,481 | €3,077 | -€3,404 | -52.5% |
| Furniture and vehicles | 24 | €6,481 | €3,077 | -€3,404 | -52.5% |
| Financial fixed assets | 28 | €298 | €298 | = | 0.0% |
| Current assets | 29/58 | €23,503 | €24,765 | +€1,263 | +5.4% |
| Amounts receivable within one year | 40/41 | €22,194 | €22,425 | +€231 | +1.0% |
| Other amounts receivable | 41 | €22,194 | €22,425 | +€231 | +1.0% |
| Cash at bank and in hand | 54/58 | €474 | €248 | -€225 | -47.6% |
| Deferred charges and accrued income | 490/1 | €835 | €2,092 | +€1,257 | +151% |
| Total equity and liabilities | 10/49 | €30,281 | €28,140 | -€2,141 | -7.1% |
| Equity | 10/15 | -€322,521 | -€341,965 | -€19,445 | -6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,496 | €1,496 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,496 | €1,496 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,504 | €5,504 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€348,120 | -€367,565 | -€19,445 | -5.6% |
| Amounts payable | 17/49 | €352,802 | €370,106 | +€17,304 | +4.9% |
| Amounts payable within one year | 42/48 | €352,802 | €370,106 | +€17,304 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €3,921 | - | -€3,921 | |
| Trade debts | 44 | €1,071 | €5,315 | +€4,244 | +396% |
| Suppliers | 440/4 | €1,071 | €5,315 | +€4,244 | +396% |
| Taxes, remuneration and social security | 45 | €547 | €655 | +€107 | +19.6% |
| Taxes | 450/3 | €547 | €655 | +€107 | +19.6% |
| Other amounts payable | 47/48 | €347,263 | €364,136 | +€16,873 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,666 | €4,882 | -€3,784 | -43.7% |
| Other operating charges | 640/8 | €1,014 | €938 | -€75 | -7.4% |
| Non-recurring operating charges | 66A | - | €1,013 | +€1,013 | |
| Gross operating margin | 9900 | -€47,455 | -€11,592 | +€35,864 | +75.6% |
| Operating profit (loss) | 9901 | -€57,135 | -€18,424 | +€38,710 | +67.8% |
| Financial income | 75/76B | €29 | - | -€29 | |
| Recurring financial income | 75 | €29 | - | -€29 | |
| Financial charges | 65/66B | €505 | €650 | +€145 | +28.7% |
| Recurring financial charges | 65 | €505 | €650 | +€145 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | -€57,611 | -€19,075 | +€38,536 | +66.9% |
| Income taxes | 67/77 | €285 | €370 | +€85 | +29.8% |
| Profit (loss) for the period | 9904 | -€57,896 | -€19,445 | +€38,451 | +66.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,896 | -€19,445 | +€38,451 | +66.4% |
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 21 October 2026 via checked.be.