DESSOUROUX Céline: 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.
DESSOUROUX Céline
Largest movements
- Receivables within one year +€232,864
up €232,864 (+142%), from €163,733 to €396,596
of which Trade receivables: +€220,498
- Cash +€64,280
up €64,280 (+23.2%), from €277,379 to €341,659
mainly Net result for the year (+€244,495) and Trade debts (+€60,894)
- Deferred charges and accrued income +€53,264
up €53,264 (+452%), from €11,777 to €65,040
- Profit (loss) carried forward +€244,495
up €244,495 (+81.0%), from €301,951 to €546,445
- Trade debts +€60,894
up €60,894 (+181%), from €33,714 to €94,608
- Other debts +€43,981
up €43,981 (+30.5%), from €144,275 to €188,257
- Debts after one year -€9,941
down €9,941 (-35.0%), from €28,427 to €18,485
of which Financial debts: -€9,941
- Gross operating margin +€66,063
up €66,063 (+22.0%), from €300,047 to €366,110
- Staff costs +€25,190
up €25,190 (+1,426%), from €1,767 to €26,956
- Taxes +€8,710
up €8,710 (+12.6%), from €69,260 to €77,970
- Financial charges +€3,661
up €3,661 (+203%), from €1,804 to €5,465
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 | €548,751 | €896,136 | +€347,386 | +63.3% |
| Fixed assets | 21/28 | €95,862 | €92,841 | -€3,021 | -3.2% |
| Intangible fixed assets | 21 | €27,119 | €24,127 | -€2,992 | -11.0% |
| Tangible fixed assets | 22/27 | €8,261 | €8,231 | -€30 | -0.4% |
| Plant, machinery and equipment | 23 | €868 | €3,749 | +€2,881 | +332% |
| Furniture and vehicles | 24 | €5,453 | €2,952 | -€2,501 | -45.9% |
| Other tangible fixed assets | 26 | €1,941 | €1,531 | -€410 | -21.1% |
| Financial fixed assets | 28 | €60,482 | €60,482 | = | 0.0% |
| Current assets | 29/58 | €452,889 | €803,296 | +€350,407 | +77.4% |
| Amounts receivable within one year | 40/41 | €163,733 | €396,596 | +€232,864 | +142% |
| Trade receivables | 40 | €163,733 | €384,231 | +€220,498 | +135% |
| Other amounts receivable | 41 | - | €12,365 | +€12,365 | |
| Cash at bank and in hand | 54/58 | €277,379 | €341,659 | +€64,280 | +23.2% |
| Deferred charges and accrued income | 490/1 | €11,777 | €65,040 | +€53,264 | +452% |
| Total equity and liabilities | 10/49 | €548,751 | €896,136 | +€347,386 | +63.3% |
| Equity | 10/15 | €302,951 | €547,445 | +€244,495 | +80.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €301,951 | €546,445 | +€244,495 | +81.0% |
| Amounts payable | 17/49 | €245,800 | €348,691 | +€102,891 | +41.9% |
| Amounts payable after more than one year | 17 | €28,427 | €18,485 | -€9,941 | -35.0% |
| Financial debts | 170/4 | €12,427 | €2,485 | -€9,941 | -80.0% |
| Other amounts payable | 178/9 | €16,000 | €16,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €217,341 | €328,695 | +€111,354 | +51.2% |
| Current portion of amounts payable after more than one year | 42 | €9,941 | €9,941 | = | 0.0% |
| Trade debts | 44 | €33,714 | €94,608 | +€60,894 | +181% |
| Suppliers | 440/4 | €33,714 | €94,608 | +€60,894 | +181% |
| Taxes, remuneration and social security | 45 | €29,410 | €35,889 | +€6,479 | +22.0% |
| Taxes | 450/3 | €28,946 | €34,760 | +€5,813 | +20.1% |
| Remuneration and social security | 454/9 | €464 | €1,129 | +€666 | +143% |
| Other amounts payable | 47/48 | €144,275 | €188,257 | +€43,981 | +30.5% |
| Accrued charges and deferred income | 492/3 | €32 | €1,510 | +€1,478 | +4,571% |
| Remuneration, social security and pensions | 62 | €1,767 | €26,956 | +€25,190 | +1,426% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,285 | €10,519 | +€2,235 | +27.0% |
| Other operating charges | 640/8 | €856 | €1,166 | +€310 | +36.2% |
| Non-recurring operating charges | 66A | €2,233 | - | -€2,233 | |
| Gross operating margin | 9900 | €300,047 | €366,110 | +€66,063 | +22.0% |
| Operating profit (loss) | 9901 | €286,907 | €327,469 | +€40,562 | +14.1% |
| Financial income | 75/76B | €0 | €461 | +€461 | +921,120% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +300% |
| Non-recurring financial income | 76B | - | €460 | +€460 | |
| Financial charges | 65/66B | €1,804 | €5,465 | +€3,661 | +203% |
| Recurring financial charges | 65 | €1,804 | €5,465 | +€3,661 | +203% |
| Profit (loss) for the period before taxes | 9903 | €285,103 | €322,465 | +€37,362 | +13.1% |
| Income taxes | 67/77 | €69,260 | €77,970 | +€8,710 | +12.6% |
| Profit (loss) for the period | 9904 | €215,843 | €244,495 | +€28,651 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €215,843 | €244,495 | +€28,651 | +13.3% |
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.