DESSY B.: 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.
DESSY B.
Largest movements
- Tangible fixed assets -€16,324
down €16,324 (-7.3%), from €222,573 to €206,248
of which Land and buildings: -€14,102
- Cash -€5,029
down €5,029 (-78.8%), from €6,382 to €1,353
mainly Trade debts (-€31,036) and Debts after one year (-€23,373)
- Receivables within one year +€2,810
up €2,810 (+12.5%), from €22,556 to €25,366
of which Other amounts receivable: +€14,027
- Profit (loss) carried forward +€31,467
up €31,467 (+1,926%), from €1,634 to €33,101
- Trade debts -€31,036
down €31,036 (-99.8%), from €31,108 to €73
- Debts after one year -€23,373
down €23,373 (-20.3%), from €115,006 to €91,633
- Tax, wage and social debts +€9,135
up €9,135 (+252%), from €3,623 to €12,758
- Advances received -€5,152
no longer reported in 2024 (was €5,152)
- Gross operating margin +€55,962
up €55,962 (+199%), from €28,098 to €84,060
- Other operating charges +€14,835
up €14,835 (+320%), from €4,634 to €19,469
- Taxes +€9,581
up €9,581 (+5,828%), from €164 to €9,745
- Depreciation +€3,335
up €3,335 (+25.7%), from €12,990 to €16,324
- Financial charges +€2,004
up €2,004 (+33.3%), from €6,028 to €8,033
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,296 | €234,496 | -€17,800 | -7.1% |
| Fixed assets | 21/28 | €223,123 | €206,798 | -€16,324 | -7.3% |
| Tangible fixed assets | 22/27 | €222,573 | €206,248 | -€16,324 | -7.3% |
| Land and buildings | 22 | €217,150 | €203,048 | -€14,102 | -6.5% |
| Plant, machinery and equipment | 23 | €1,344 | €552 | -€792 | -58.9% |
| Furniture and vehicles | 24 | €4,079 | €2,649 | -€1,430 | -35.1% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €29,173 | €27,698 | -€1,475 | -5.1% |
| Amounts receivable within one year | 40/41 | €22,556 | €25,366 | +€2,810 | +12.5% |
| Trade receivables | 40 | €13,917 | €2,700 | -€11,217 | -80.6% |
| Other amounts receivable | 41 | €8,639 | €22,666 | +€14,027 | +162% |
| Cash at bank and in hand | 54/58 | €6,382 | €1,353 | -€5,029 | -78.8% |
| Deferred charges and accrued income | 490/1 | €235 | €978 | +€744 | +317% |
| Total equity and liabilities | 10/49 | €252,296 | €234,496 | -€17,800 | -7.1% |
| Equity | 10/15 | €72,094 | €103,561 | +€31,467 | +43.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,634 | €33,101 | +€31,467 | +1,926% |
| Amounts payable | 17/49 | €180,202 | €130,936 | -€49,266 | -27.3% |
| Amounts payable after more than one year | 17 | €115,006 | €91,633 | -€23,373 | -20.3% |
| Financial debts | 170/4 | €115,006 | €91,633 | -€23,373 | -20.3% |
| Amounts payable within one year | 42/48 | €65,196 | €39,303 | -€25,893 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €23,812 | €24,940 | +€1,128 | +4.7% |
| Financial debts | 43 | - | €32 | +€32 | |
| Credit institutions | 430/8 | - | €32 | +€32 | |
| Trade debts | 44 | €31,108 | €73 | -€31,036 | -99.8% |
| Suppliers | 440/4 | €31,108 | €73 | -€31,036 | -99.8% |
| Advances received on contracts in progress | 46 | €5,152 | - | -€5,152 | |
| Taxes, remuneration and social security | 45 | €3,623 | €12,758 | +€9,135 | +252% |
| Taxes | 450/3 | €3,623 | €12,758 | +€9,135 | +252% |
| Other amounts payable | 47/48 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,990 | €16,324 | +€3,335 | +25.7% |
| Other operating charges | 640/8 | €4,634 | €19,469 | +€14,835 | +320% |
| Gross operating margin | 9900 | €28,098 | €84,060 | +€55,962 | +199% |
| Operating profit (loss) | 9901 | €10,474 | €48,266 | +€37,792 | +361% |
| Financial income | 75/76B | €235 | €978 | +€744 | +317% |
| Recurring financial income | 75 | €235 | €978 | +€744 | +317% |
| Financial charges | 65/66B | €6,028 | €8,033 | +€2,004 | +33.3% |
| Recurring financial charges | 65 | €6,028 | €8,033 | +€2,004 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €4,680 | €41,212 | +€36,532 | +781% |
| Income taxes | 67/77 | €164 | €9,745 | +€9,581 | +5,828% |
| Profit (loss) for the period | 9904 | €4,516 | €31,467 | +€26,951 | +597% |
| Profit (loss) for the period to be appropriated | 9905 | €4,516 | €31,467 | +€26,951 | +597% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.