DESSY AMENAGEMENT: what changed
What changed
DESSY AMENAGEMENT
NACE 81.300, Landscape service activities
filed annual accounts (NBB)
Net result for the year
€14,548
2024 · €46,985-€32,437
Equity
€84,930
2024 · €70,382+€14,548
Cash
€69,710
2024 · €47,074+€22,636
Balance sheet total
€465,896
2024 · €116,126+€349,770
Largest movements
Assets
- Tangible fixed assets +€269,629
up €269,629 (+3,341%), from €8,070 to €277,698
of which Land and buildings: +€243,868
- Receivables after one year +€55,000
new in 2025: €55,000
- Cash +€22,636
up €22,636 (+48.1%), from €47,074 to €69,710
mainly Debts after one year (+€302,687) and Other debts (+€39,069)
- Stocks and contracts +€6,000
up €6,000 (+25.0%), from €24,000 to €30,000
Equity and liabilities
- Debts after one year +€302,687
new in 2025: €302,687
- Other debts +€39,069
up €39,069 (+1,029%), from €3,798 to €42,866
- Reserves +€14,000
up €14,000 (+20.9%), from €66,990 to €80,990
- Current portion of long-term debt +€10,466
new in 2025: €10,466
- Trade debts -€7,178
down €7,178 (-34.4%), from €20,893 to €13,715
Income statement
- Staff costs +€45,500
up €45,500 (+208%), from €21,923 to €67,423
- Gross operating margin +€19,319
up €19,319 (+23.3%), from €82,891 to €102,210
- Depreciation +€12,445
up €12,445 (+1,732%), from €719 to €13,164
- Taxes -€11,676
no longer reported in 2025 (was €11,676)
- Financial charges +€4,663
up €4,663 (+5,798%), from €80 to €4,743
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€46,985
Gross operating margin
+€19,319
Staff costs
-€45,500
Depreciation
-€12,445
Write-downs
+€1,099
Other operating charges
-€2,035
Financial income
+€112
Financial charges
-€4,663
Taxes
+€11,676
Result 2025
€14,548
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€7,724
Investment
-€282,793
Financing
+€313,152
Cash 2024
€47,074
From operations (derived)
-€7,724
Net result for the year
+€14,548
Depreciation
+€13,164
Receivables after one year
-€55,000
Stocks and contracts
-€6,000
Receivables within one year
+€4,259
Deferred charges and accrued income
-€764
Trade debts
-€7,178
Tax, wage and social debts
-€5,663
Advances received
-€2,680
Other debts
+€39,069
Accrued charges and deferred income
-€1,478
Investment (derived)
-€282,793
Investment in fixed assets (net)
-€282,793
Financing
+€313,152
Debts after one year
+€302,687
Current portion of long-term debt
+€10,466
Cash 2025
€69,710
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,126 | €465,896 | +€349,770 | +301% |
| Fixed assets | 21/28 | €8,070 | €277,698 | +€269,629 | +3,341% |
| Tangible fixed assets | 22/27 | €8,070 | €277,698 | +€269,629 | +3,341% |
| Land and buildings | 22 | - | €243,868 | +€243,868 | |
| Plant, machinery and equipment | 23 | €3,846 | €3,038 | -€808 | -21.0% |
| Furniture and vehicles | 24 | €4,223 | €5,682 | +€1,459 | +34.5% |
| Leasing and similar rights | 25 | - | €25,110 | +€25,110 | |
| Current assets | 29/58 | €108,056 | €188,198 | +€80,141 | +74.2% |
| Amounts receivable after more than one year | 29 | - | €55,000 | +€55,000 | |
| Other amounts receivable | 291 | - | €55,000 | +€55,000 | |
| Stocks and contracts in progress | 3 | €24,000 | €30,000 | +€6,000 | +25.0% |
| Contracts in progress | 37 | €24,000 | €30,000 | +€6,000 | +25.0% |
| Amounts receivable within one year | 40/41 | €36,684 | €32,426 | -€4,259 | -11.6% |
| Trade receivables | 40 | €31,579 | €23,108 | -€8,471 | -26.8% |
| Other amounts receivable | 41 | €5,105 | €9,318 | +€4,213 | +82.5% |
| Cash at bank and in hand | 54/58 | €47,074 | €69,710 | +€22,636 | +48.1% |
| Deferred charges and accrued income | 490/1 | €298 | €1,062 | +€764 | +256% |
| Total equity and liabilities | 10/49 | €116,126 | €465,896 | +€349,770 | +301% |
| Equity | 10/15 | €70,382 | €84,930 | +€14,548 | +20.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €66,990 | €80,990 | +€14,000 | +20.9% |
| Distributable reserves | 133 | €66,990 | €80,990 | +€14,000 | +20.9% |
| Profit (loss) carried forward | 14 | €392 | €940 | +€548 | +140% |
| Amounts payable | 17/49 | €45,744 | €380,966 | +€335,222 | +733% |
| Amounts payable after more than one year | 17 | - | €302,687 | +€302,687 | |
| Financial debts | 170/4 | - | €302,687 | +€302,687 | |
| Amounts payable within one year | 42/48 | €44,199 | €78,212 | +€34,014 | +77.0% |
| Current portion of amounts payable after more than one year | 42 | - | €10,466 | +€10,466 | |
| Trade debts | 44 | €20,893 | €13,715 | -€7,178 | -34.4% |
| Suppliers | 440/4 | €20,893 | €13,715 | -€7,178 | -34.4% |
| Advances received on contracts in progress | 46 | €2,680 | - | -€2,680 | |
| Taxes, remuneration and social security | 45 | €16,828 | €11,165 | -€5,663 | -33.6% |
| Taxes | 450/3 | €16,828 | €11,165 | -€5,663 | -33.6% |
| Other amounts payable | 47/48 | €3,798 | €42,866 | +€39,069 | +1,029% |
| Accrued charges and deferred income | 492/3 | €1,545 | €67 | -€1,478 | -95.7% |
| Remuneration, social security and pensions | 62 | €21,923 | €67,423 | +€45,500 | +208% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €719 | €13,164 | +€12,445 | +1,732% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,099 | - | -€1,099 | |
| Other operating charges | 640/8 | €730 | €2,765 | +€2,035 | +279% |
| Gross operating margin | 9900 | €82,891 | €102,210 | +€19,319 | +23.3% |
| Operating profit (loss) | 9901 | €58,421 | €18,858 | -€39,563 | -67.7% |
| Financial income | 75/76B | €321 | €433 | +€112 | +34.8% |
| Recurring financial income | 75 | €321 | €433 | +€112 | +34.8% |
| Financial charges | 65/66B | €80 | €4,743 | +€4,663 | +5,798% |
| Recurring financial charges | 65 | €80 | €4,743 | +€4,663 | +5,798% |
| Profit (loss) for the period before taxes | 9903 | €58,661 | €14,548 | -€44,113 | -75.2% |
| Income taxes | 67/77 | €11,676 | - | -€11,676 | |
| Profit (loss) for the period | 9904 | €46,985 | €14,548 | -€32,437 | -69.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,985 | €14,548 | -€32,437 | -69.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.