DEZESSE: what changed
Two fiscal 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.
DEZESSE
Largest movements
- Stocks and contracts +€13,982
up €13,982 (+116.0%), from €12,054 to €26,036
- Receivables within one year +€10,948
up €10,948 (+155.4%), from €7,047 to €17,994
of which Trade receivables: +€9,397
- Tangible fixed assets -€8,639
down €8,639 (-8.8%), from €98,110 to €89,471
- Cash -€8,089
down €8,089 (-36.7%), from €22,035 to €13,946
mainly Stocks and contracts (-€13,982) and Receivables within one year (-€10,948)
- Debts after one year -€8,050
down €8,050 (-33.6%), from €23,950 to €15,901
- Trade debts +€6,576
up €6,576 (+88.9%), from €7,397 to €13,973
- Other debts +€6,147
up €6,147 (+12.1%), from €50,830 to €56,977
- Profit (loss) carried forward +€3,851
up €3,851 (+20.2%), from €19,072 to €22,923
- Gross operating margin +€5,177
up €5,177 (+34.3%), from €15,108 to €20,286
- Depreciation +€3,755
up €3,755 (+42.9%), from €8,752 to €12,507
- Financial income -€403
down €403 (-80.0%), from €504 to €101
- Financial charges -€264
down €264 (-12.9%), from €2,050 to €1,787
- Taxes +€220
up €220 (+22.3%), from €985 to €1,205
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 | €140,995 | €149,301 | +€8,306 | +5.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €98,110 | €89,471 | -€8,639 | -8.8% |
| Tangible fixed assets | 22/27 | €98,110 | €89,471 | -€8,639 | -8.8% |
| Land and buildings | 22 | €51,500 | €51,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,797 | €1,797 | -€1,000 | -35.7% |
| Furniture and vehicles | 24 | €15,715 | €11,503 | -€4,212 | -26.8% |
| Other tangible fixed assets | 26 | €28,098 | €24,671 | -€3,427 | -12.2% |
| Current assets | 29/58 | €42,886 | €59,830 | +€16,944 | +39.5% |
| Stocks and contracts in progress | 3 | €12,054 | €26,036 | +€13,982 | +116.0% |
| Stocks | 30/36 | €12,054 | €26,036 | +€13,982 | +116.0% |
| Amounts receivable within one year | 40/41 | €7,047 | €17,994 | +€10,948 | +155.4% |
| Trade receivables | 40 | €2,732 | €12,128 | +€9,397 | +344.0% |
| Other amounts receivable | 41 | €4,315 | €5,866 | +€1,551 | +35.9% |
| Cash at bank and in hand | 54/58 | €22,035 | €13,946 | -€8,089 | -36.7% |
| Deferred charges and accrued income | 490/1 | €1,749 | €1,853 | +€104 | +5.9% |
| Total equity and liabilities | 10/49 | €140,995 | €149,301 | +€8,306 | +5.9% |
| Equity | 10/15 | €49,072 | €52,923 | +€3,851 | +7.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,072 | €22,923 | +€3,851 | +20.2% |
| Amounts payable | 17/49 | €91,924 | €96,378 | +€4,454 | +4.8% |
| Amounts payable after more than one year | 17 | €23,950 | €15,901 | -€8,050 | -33.6% |
| Financial debts | 170/4 | €23,950 | €15,901 | -€8,050 | -33.6% |
| Amounts payable within one year | 42/48 | €67,891 | €80,394 | +€12,503 | +18.4% |
| Financial debts | 43 | €7,638 | €8,050 | +€412 | +5.4% |
| Other loans | 439 | €7,638 | €8,050 | +€412 | +5.4% |
| Trade debts | 44 | €7,397 | €13,973 | +€6,576 | +88.9% |
| Suppliers | 440/4 | €7,397 | €13,973 | +€6,576 | +88.9% |
| Advances received on contracts in progress | 46 | €2,026 | €1,394 | -€632 | -31.2% |
| Other amounts payable | 47/48 | €50,830 | €56,977 | +€6,147 | +12.1% |
| Accrued charges and deferred income | 492/3 | €83 | €84 | +€1 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,752 | €12,507 | +€3,755 | +42.9% |
| Other operating charges | 640/8 | €975 | €1,037 | +€62 | +6.3% |
| Gross operating margin | 9900 | €15,108 | €20,286 | +€5,177 | +34.3% |
| Operating profit (loss) | 9901 | €5,381 | €6,742 | +€1,360 | +25.3% |
| Financial income | 75/76B | €504 | €101 | -€403 | -80.0% |
| Recurring financial income | 75 | €504 | €101 | -€403 | -80.0% |
| Financial charges | 65/66B | €2,050 | €1,787 | -€264 | -12.9% |
| Recurring financial charges | 65 | €2,050 | €1,787 | -€264 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €3,835 | €5,056 | +€1,221 | +31.8% |
| Income taxes | 67/77 | €985 | €1,205 | +€220 | +22.3% |
| Profit (loss) for the period | 9904 | €2,850 | €3,851 | +€1,001 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,850 | €3,851 | +€1,001 | +35.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.