DESSOLUX: 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.
DESSOLUX
Largest movements
- Receivables within one year +€58,187
up €58,187 (+42.8%), from €136,002 to €194,189
of which Trade receivables: +€52,158
- Intangible fixed assets +€19,173
up €19,173 (+201.5%), from €9,516 to €28,689
- Stocks and contracts +€11,498
up €11,498 (+1.8%), from €647,940 to €659,438
- Trade debts +€183,224
up €183,224 (+100.0%), from €183,205 to €366,429
- Tax, wage and social debts -€73,812
down €73,812 (-32.9%), from €224,197 to €150,385
of which Taxes: -€78,339
- Current portion of long-term debt -€18,533
down €18,533 (-52.3%), from €35,415 to €16,882
- Debts after one year -€16,882
down €16,882 (-56.0%), from €30,171 to €13,289
- Profit (loss) carried forward +€14,869
up €14,869 (+9.6%), from €154,516 to €169,385
- Gross operating margin -€108,637
down €108,637 (-19.8%), from €547,908 to €439,271
- Staff costs -€82,157
down €82,157 (-18.7%), from €439,730 to €357,573
- Other operating charges -€16,075
down €16,075 (-44.6%), from €36,018 to €19,943
- Financial charges -€7,497
down €7,497 (-23.3%), from €32,114 to €24,617
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 | €810,166 | €896,370 | +€86,204 | +10.6% |
| Fixed assets | 21/28 | €13,903 | €31,092 | +€17,189 | +123.6% |
| Intangible fixed assets | 21 | €9,516 | €28,689 | +€19,173 | +201.5% |
| Tangible fixed assets | 22/27 | €4,387 | €2,403 | -€1,984 | -45.2% |
| Plant, machinery and equipment | 23 | €3,702 | €2,082 | -€1,620 | -43.8% |
| Furniture and vehicles | 24 | €685 | €321 | -€364 | -53.1% |
| Current assets | 29/58 | €796,262 | €865,278 | +€69,016 | +8.7% |
| Stocks and contracts in progress | 3 | €647,940 | €659,438 | +€11,498 | +1.8% |
| Stocks | 30/36 | €647,940 | €659,438 | +€11,498 | +1.8% |
| Amounts receivable within one year | 40/41 | €136,002 | €194,189 | +€58,187 | +42.8% |
| Trade receivables | 40 | €134,337 | €186,495 | +€52,158 | +38.8% |
| Other amounts receivable | 41 | €1,665 | €7,694 | +€6,029 | +362.1% |
| Cash at bank and in hand | 54/58 | €6,348 | €10,096 | +€3,748 | +59.0% |
| Deferred charges and accrued income | 490/1 | €5,972 | €1,555 | -€4,417 | -74.0% |
| Total equity and liabilities | 10/49 | €810,166 | €896,370 | +€86,204 | +10.6% |
| Equity | 10/15 | €184,516 | €199,385 | +€14,869 | +8.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €154,516 | €169,385 | +€14,869 | +9.6% |
| Amounts payable | 17/49 | €625,650 | €696,985 | +€71,335 | +11.4% |
| Amounts payable after more than one year | 17 | €30,171 | €13,289 | -€16,882 | -56.0% |
| Financial debts | 170/4 | €30,171 | €13,289 | -€16,882 | -56.0% |
| Amounts payable within one year | 42/48 | €592,817 | €683,696 | +€90,879 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €35,415 | €16,882 | -€18,533 | -52.3% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €183,205 | €366,429 | +€183,224 | +100.0% |
| Suppliers | 440/4 | €183,205 | €366,429 | +€183,224 | +100.0% |
| Taxes, remuneration and social security | 45 | €224,197 | €150,385 | -€73,812 | -32.9% |
| Taxes | 450/3 | €137,657 | €59,318 | -€78,339 | -56.9% |
| Remuneration and social security | 454/9 | €86,540 | €91,067 | +€4,527 | +5.2% |
| Accrued charges and deferred income | 492/3 | €2,662 | €0 | -€2,662 | -100.0% |
| Non-recurring operating income | 76A | €25,337 | - | -€25,337 | |
| Remuneration, social security and pensions | 62 | €439,730 | €357,573 | -€82,157 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,629 | €7,445 | +€1,816 | +32.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,848 | €6,731 | +€4,883 | +264.2% |
| Other operating charges | 640/8 | €36,018 | €19,943 | -€16,075 | -44.6% |
| Gross operating margin | 9900 | €547,908 | €439,271 | -€108,637 | -19.8% |
| Operating profit (loss) | 9901 | €64,682 | €47,579 | -€17,103 | -26.4% |
| Financial income | 75/76B | €4,436 | €4,179 | -€257 | -5.8% |
| Recurring financial income | 75 | €4,436 | €4,179 | -€257 | -5.8% |
| Financial charges | 65/66B | €32,114 | €24,617 | -€7,497 | -23.3% |
| Recurring financial charges | 65 | €32,114 | €24,617 | -€7,497 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €37,004 | €27,141 | -€9,863 | -26.7% |
| Income taxes | 67/77 | €16,015 | €12,272 | -€3,743 | -23.4% |
| Profit (loss) for the period | 9904 | €20,989 | €14,869 | -€6,120 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,989 | €14,869 | -€6,120 | -29.2% |
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 12 October 2026 via checked.be.