Général Dossin: 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.
Général Dossin
Largest movements
- Deferred charges and accrued income -€7,795
down €7,795 (-31.9%), from €24,399 to €16,603
- Cash +€7,245
up €7,245 (+351%), from €2,063 to €9,308
mainly Deferred charges and accrued income (+€7,795) and Tax, wage and social debts (+€5,731)
- Receivables within one year -€5,349
down €5,349 (-8.1%), from €66,409 to €61,060
of which Other amounts receivable: -€5,935
- Tangible fixed assets -€4,830
down €4,830 (-29.1%), from €16,599 to €11,769
of which Plant, machinery and equipment: -€2,539
- Debts after one year -€12,993
down €12,993 (-8.6%), from €151,472 to €138,480
- Tax, wage and social debts +€5,731
up €5,731 (+3,286%), from €174 to €5,905
- Profit (loss) carried forward -€2,481
down €2,481 (-1.5%), from -€166,462 to -€168,944
- Trade debts -€1,786
down €1,786 (-57.7%), from €3,096 to €1,310
- Gross operating margin +€24,362
up €24,362, from -€8,503 to €15,859
- Other operating charges +€1,629
up €1,629 (+14.3%), from €11,401 to €13,030
- Financial charges -€1,392
down €1,392 (-80.2%), from €1,736 to €344
- Depreciation -€384
down €384 (-7.4%), from €5,214 to €4,830
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 | €112,970 | €101,441 | -€11,529 | -10.2% |
| Fixed assets | 21/28 | €16,899 | €12,069 | -€4,830 | -28.6% |
| Tangible fixed assets | 22/27 | €16,599 | €11,769 | -€4,830 | -29.1% |
| Plant, machinery and equipment | 23 | €3,851 | €1,312 | -€2,539 | -65.9% |
| Furniture and vehicles | 24 | €578 | €180 | -€398 | -68.8% |
| Other tangible fixed assets | 26 | €12,171 | €10,277 | -€1,894 | -15.6% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €96,071 | €89,371 | -€6,699 | -7.0% |
| Stocks and contracts in progress | 3 | €3,200 | €2,400 | -€800 | -25.0% |
| Stocks | 30/36 | €3,200 | €2,400 | -€800 | -25.0% |
| Amounts receivable within one year | 40/41 | €66,409 | €61,060 | -€5,349 | -8.1% |
| Trade receivables | 40 | €60,474 | €61,060 | +€586 | +1.0% |
| Other amounts receivable | 41 | €5,935 | - | -€5,935 | |
| Cash at bank and in hand | 54/58 | €2,063 | €9,308 | +€7,245 | +351% |
| Deferred charges and accrued income | 490/1 | €24,399 | €16,603 | -€7,795 | -31.9% |
| Total equity and liabilities | 10/49 | €112,970 | €101,441 | -€11,529 | -10.2% |
| Equity | 10/15 | -€41,773 | -€44,254 | -€2,481 | -5.9% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €743 | €743 | = | 0.0% |
| Non-distributable reserves | 130/1 | €743 | €743 | = | 0.0% |
| Reserves not available under the articles | 1311 | €743 | €743 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€166,462 | -€168,944 | -€2,481 | -1.5% |
| Amounts payable | 17/49 | €154,743 | €145,695 | -€9,048 | -5.8% |
| Amounts payable after more than one year | 17 | €151,472 | €138,480 | -€12,993 | -8.6% |
| Financial debts | 170/4 | €151,472 | €138,480 | -€12,993 | -8.6% |
| Amounts payable within one year | 42/48 | €3,271 | €7,215 | +€3,944 | +121% |
| Trade debts | 44 | €3,096 | €1,310 | -€1,786 | -57.7% |
| Suppliers | 440/4 | €3,096 | €1,310 | -€1,786 | -57.7% |
| Taxes, remuneration and social security | 45 | €174 | €5,905 | +€5,731 | +3,286% |
| Taxes | 450/3 | €174 | €5,905 | +€5,731 | +3,286% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,214 | €4,830 | -€384 | -7.4% |
| Other operating charges | 640/8 | €11,401 | €13,030 | +€1,629 | +14.3% |
| Gross operating margin | 9900 | -€8,503 | €15,859 | +€24,362 | |
| Operating profit (loss) | 9901 | -€25,118 | -€2,001 | +€23,117 | +92.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +2,700% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +2,700% |
| Financial charges | 65/66B | €1,736 | €344 | -€1,392 | -80.2% |
| Recurring financial charges | 65 | €1,736 | €344 | -€1,392 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | -€26,854 | -€2,345 | +€24,509 | +91.3% |
| Income taxes | 67/77 | €179 | €176 | -€3 | -1.8% |
| Profit (loss) for the period | 9904 | -€27,034 | -€2,521 | +€24,512 | +90.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,034 | -€2,521 | +€24,512 | +90.7% |
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.