FLORENCE DASSY: 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.
FLORENCE DASSY
Largest movements
- Cash -€19,572
down €19,572 (-87.3%), from €22,421 to €2,850
mainly Net result for the year (-€33,625) and Tax, wage and social debts (-€9,704)
- Tangible fixed assets -€18,398
down €18,398 (-10.7%), from €171,798 to €153,400
of which Furniture and vehicles: -€13,052
- Receivables within one year -€11,560
down €11,560 (-7.1%), from €162,797 to €151,237
of which Trade receivables: -€21,420
- Profit (loss) carried forward -€33,625
down €33,625, from €0 to -€33,625
- Tax, wage and social debts -€9,704
down €9,704 (-59.3%), from €16,365 to €6,661
of which Taxes: -€13,704
- Debts after one year -€6,771
down €6,771 (-37.5%), from €18,050 to €11,278
- Accrued charges and deferred income +€3,840
new in 2025: €3,840
- Gross operating margin -€73,785
down €73,785, from €67,534 to -€6,250
- Taxes -€9,173
down €9,173 (-98.5%), from €9,313 to €140
- Other operating charges +€2,080
up €2,080 (+124%), from €1,677 to €3,757
- Depreciation +€1,283
up €1,283 (+6.1%), from €21,183 to €22,465
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 | €358,217 | €310,216 | -€48,001 | -13.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €171,798 | €153,400 | -€18,398 | -10.7% |
| Tangible fixed assets | 22/27 | €171,798 | €153,400 | -€18,398 | -10.7% |
| Land and buildings | 22 | €120,906 | €113,504 | -€7,402 | -6.1% |
| Plant, machinery and equipment | 23 | €6,955 | €9,011 | +€2,056 | +29.6% |
| Furniture and vehicles | 24 | €43,937 | €30,885 | -€13,052 | -29.7% |
| Current assets | 29/58 | €186,419 | €156,816 | -€29,603 | -15.9% |
| Amounts receivable within one year | 40/41 | €162,797 | €151,237 | -€11,560 | -7.1% |
| Trade receivables | 40 | €156,851 | €135,431 | -€21,420 | -13.7% |
| Other amounts receivable | 41 | €5,945 | €15,805 | +€9,860 | +166% |
| Cash at bank and in hand | 54/58 | €22,421 | €2,850 | -€19,572 | -87.3% |
| Deferred charges and accrued income | 490/1 | €1,201 | €2,730 | +€1,529 | +127% |
| Total equity and liabilities | 10/49 | €358,217 | €310,216 | -€48,001 | -13.4% |
| Equity | 10/15 | €269,748 | €236,123 | -€33,625 | -12.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €264,748 | €264,748 | = | 0.0% |
| Distributable reserves | 133 | €264,748 | €264,748 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€33,625 | -€33,625 | |
| Amounts payable | 17/49 | €88,469 | €74,093 | -€14,376 | -16.2% |
| Amounts payable after more than one year | 17 | €18,050 | €11,278 | -€6,771 | -37.5% |
| Financial debts | 170/4 | €18,050 | €11,278 | -€6,771 | -37.5% |
| Amounts payable within one year | 42/48 | €70,419 | €58,975 | -€11,445 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €6,512 | €6,771 | +€260 | +4.0% |
| Trade debts | 44 | €2,362 | €1,435 | -€927 | -39.3% |
| Suppliers | 440/4 | €2,362 | €1,435 | -€927 | -39.3% |
| Taxes, remuneration and social security | 45 | €16,365 | €6,661 | -€9,704 | -59.3% |
| Taxes | 450/3 | €16,365 | €2,661 | -€13,704 | -83.7% |
| Remuneration and social security | 454/9 | €0 | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €45,181 | €44,107 | -€1,074 | -2.4% |
| Accrued charges and deferred income | 492/3 | - | €3,840 | +€3,840 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,183 | €22,465 | +€1,283 | +6.1% |
| Other operating charges | 640/8 | €1,677 | €3,757 | +€2,080 | +124% |
| Gross operating margin | 9900 | €67,534 | -€6,250 | -€73,785 | |
| Operating profit (loss) | 9901 | €44,675 | -€32,473 | -€77,148 | |
| Financial income | 75/76B | €166 | €19 | -€147 | -88.6% |
| Recurring financial income | 75 | €166 | €19 | -€147 | -88.6% |
| Financial charges | 65/66B | €1,384 | €1,031 | -€353 | -25.5% |
| Recurring financial charges | 65 | €1,384 | €1,031 | -€353 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €43,457 | -€33,485 | -€76,942 | |
| Income taxes | 67/77 | €9,313 | €140 | -€9,173 | -98.5% |
| Profit (loss) for the period | 9904 | €34,144 | -€33,625 | -€67,769 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,144 | -€33,625 | -€67,769 |
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 14 October 2026 via checked.be.