Dessimmo: 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.
Dessimmo
Largest movements
- Tangible fixed assets -€13,283
down €13,283 (-2.7%), from €484,368 to €471,085
of which Land and buildings: -€13,305
- Receivables within one year +€5,943
up €5,943 (+97.2%), from €6,112 to €12,055
- Debts after one year -€24,000
down €24,000 (-7.3%), from €330,000 to €306,000
- Accrued charges and deferred income +€7,277
up €7,277 (+29.4%), from €24,781 to €32,059
- Gross operating margin -€28,003
down €28,003 (-45.6%), from €61,467 to €33,464
- Taxes -€8,498
down €8,498 (-87.2%), from €9,746 to €1,248
- Financial charges +€4,626
up €4,626 (+648%), from €714 to €5,339
- Depreciation +€1,314
up €1,314 (+6.7%), from €19,555 to €20,869
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 | €504,097 | €494,457 | -€9,640 | -1.9% |
| Fixed assets | 21/28 | €484,368 | €471,085 | -€13,283 | -2.7% |
| Tangible fixed assets | 22/27 | €484,368 | €471,085 | -€13,283 | -2.7% |
| Land and buildings | 22 | €459,933 | €446,628 | -€13,305 | -2.9% |
| Plant, machinery and equipment | 23 | - | €1,479 | +€1,479 | |
| Furniture and vehicles | 24 | €24,435 | €22,977 | -€1,457 | -6.0% |
| Current assets | 29/58 | €19,729 | €23,372 | +€3,643 | +18.5% |
| Amounts receivable within one year | 40/41 | €6,112 | €12,055 | +€5,943 | +97.2% |
| Other amounts receivable | 41 | €6,112 | €12,055 | +€5,943 | +97.2% |
| Cash at bank and in hand | 54/58 | €11,586 | €10,189 | -€1,397 | -12.1% |
| Deferred charges and accrued income | 490/1 | €2,031 | €1,128 | -€903 | -44.5% |
| Total equity and liabilities | 10/49 | €504,097 | €494,457 | -€9,640 | -1.9% |
| Equity | 10/15 | €92,311 | €94,231 | +€1,920 | +2.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,311 | €84,231 | +€1,920 | +2.3% |
| Amounts payable | 17/49 | €411,786 | €400,226 | -€11,560 | -2.8% |
| Amounts payable after more than one year | 17 | €330,000 | €306,000 | -€24,000 | -7.3% |
| Financial debts | 170/4 | €330,000 | €306,000 | -€24,000 | -7.3% |
| Amounts payable within one year | 42/48 | €57,005 | €62,167 | +€5,163 | +9.1% |
| Trade debts | 44 | €941 | €5,357 | +€4,416 | +469% |
| Suppliers | 440/4 | €941 | €5,357 | +€4,416 | +469% |
| Taxes, remuneration and social security | 45 | €2,246 | €2,850 | +€604 | +26.9% |
| Taxes | 450/3 | €2,246 | €2,850 | +€604 | +26.9% |
| Other amounts payable | 47/48 | €53,818 | €53,960 | +€142 | +0.3% |
| Accrued charges and deferred income | 492/3 | €24,781 | €32,059 | +€7,277 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,555 | €20,869 | +€1,314 | +6.7% |
| Other operating charges | 640/8 | €3,890 | €4,159 | +€269 | +6.9% |
| Gross operating margin | 9900 | €61,467 | €33,464 | -€28,003 | -45.6% |
| Operating profit (loss) | 9901 | €38,022 | €8,436 | -€29,586 | -77.8% |
| Financial income | 75/76B | €75 | €71 | -€4 | -5.1% |
| Recurring financial income | 75 | €75 | €71 | -€4 | -5.1% |
| Financial charges | 65/66B | €714 | €5,339 | +€4,626 | +648% |
| Recurring financial charges | 65 | €714 | €5,339 | +€4,626 | +648% |
| Profit (loss) for the period before taxes | 9903 | €37,383 | €3,168 | -€34,215 | -91.5% |
| Income taxes | 67/77 | €9,746 | €1,248 | -€8,498 | -87.2% |
| Profit (loss) for the period | 9904 | €27,637 | €1,920 | -€25,717 | -93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,637 | €1,920 | -€25,717 | -93.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.