DESSOY 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.
DESSOY MANAGEMENT
Largest movements
- Cash -€348,026
down €348,026 (-76.8%), from €453,323 to €105,298
mainly Contributions, distributions and other (-€400,000) and Other debts (-€350,000)
- Receivables within one year -€150,226
down €150,226 (-32.1%), from €467,846 to €317,620
- Tangible fixed assets +€43,731
new in 2025: €43,731
- Other debts -€350,000
down €350,000 (-46.7%), from €750,000 to €400,000
- Profit (loss) carried forward -€74,266
down €74,266 (-88.7%), from €83,774 to €9,508
- Tax, wage and social debts -€30,255
down €30,255 (-36.7%), from €82,395 to €52,141
- Gross operating margin +€45,976
up €45,976 (+12.9%), from €356,419 to €402,395
- Taxes +€20,901
up €20,901 (+23.5%), from €88,944 to €109,845
- Financial income +€16,677
up €16,677 (+92.3%), from €18,077 to €34,753
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 | €921,169 | €466,649 | -€454,521 | -49.3% |
| Fixed assets | 21/28 | - | €43,731 | +€43,731 | |
| Tangible fixed assets | 22/27 | - | €43,731 | +€43,731 | |
| Furniture and vehicles | 24 | - | €43,731 | +€43,731 | |
| Current assets | 29/58 | €921,169 | €422,918 | -€498,251 | -54.1% |
| Amounts receivable within one year | 40/41 | €467,846 | €317,620 | -€150,226 | -32.1% |
| Other amounts receivable | 41 | €467,846 | €317,620 | -€150,226 | -32.1% |
| Cash at bank and in hand | 54/58 | €453,323 | €105,298 | -€348,026 | -76.8% |
| Total equity and liabilities | 10/49 | €921,169 | €466,649 | -€454,521 | -49.3% |
| Equity | 10/15 | €88,774 | €14,508 | -€74,266 | -83.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,774 | €9,508 | -€74,266 | -88.7% |
| Amounts payable | 17/49 | €832,395 | €452,141 | -€380,255 | -45.7% |
| Amounts payable within one year | 42/48 | €832,395 | €452,141 | -€380,255 | -45.7% |
| Taxes, remuneration and social security | 45 | €82,395 | €52,141 | -€30,255 | -36.7% |
| Taxes | 450/3 | €82,395 | €52,141 | -€30,255 | -36.7% |
| Other amounts payable | 47/48 | €750,000 | €400,000 | -€350,000 | -46.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,121 | +€1,121 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €356,419 | €402,395 | +€45,976 | +12.9% |
| Operating profit (loss) | 9901 | €356,032 | €400,874 | +€44,842 | +12.6% |
| Financial income | 75/76B | €18,077 | €34,753 | +€16,677 | +92.3% |
| Recurring financial income | 75 | €18,077 | €34,753 | +€16,677 | +92.3% |
| Financial charges | 65/66B | €42 | €48 | +€6 | +15.4% |
| Recurring financial charges | 65 | €42 | €48 | +€6 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €374,067 | €435,579 | +€61,512 | +16.4% |
| Income taxes | 67/77 | €88,944 | €109,845 | +€20,901 | +23.5% |
| Profit (loss) for the period | 9904 | €285,123 | €325,734 | +€40,611 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €285,123 | €325,734 | +€40,611 | +14.2% |
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 15 October 2026 via checked.be.