R.S. Dessel: 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.
R.S. Dessel
Largest movements
- Cash +€5,249
up €5,249 (+5,886%), from €89 to €5,338
mainly Net result for the year (+€4,399) and Trade debts (+€3,796)
- Receivables within one year +€1,407
up €1,407 (+80.6%), from €1,746 to €3,153
of which Trade receivables: +€2,500
- Stocks and contracts -€500
down €500 (-10.0%), from €5,000 to €4,500
- Profit (loss) carried forward +€4,399
up €4,399 (+2.8%), from -€158,015 to -€153,616
- Trade debts +€3,796
up €3,796 (+1,569%), from €242 to €4,038
- Other debts -€2,026
down €2,026 (-8.3%), from €24,426 to €22,399
- Gross operating margin +€5,504
up €5,504, from -€159 to €5,345
- Other operating charges -€797
down €797 (-47.7%), from €1,671 to €874
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 | €7,168 | €13,336 | +€6,168 | +86.1% |
| Current assets | 29/58 | €7,168 | €13,336 | +€6,168 | +86.1% |
| Stocks and contracts in progress | 3 | €5,000 | €4,500 | -€500 | -10.0% |
| Stocks | 30/36 | €5,000 | €4,500 | -€500 | -10.0% |
| Amounts receivable within one year | 40/41 | €1,746 | €3,153 | +€1,407 | +80.6% |
| Trade receivables | 40 | - | €2,500 | +€2,500 | |
| Other amounts receivable | 41 | €1,746 | €653 | -€1,093 | -62.6% |
| Cash at bank and in hand | 54/58 | €89 | €5,338 | +€5,249 | +5,886% |
| Deferred charges and accrued income | 490/1 | €333 | €345 | +€12 | +3.7% |
| Total equity and liabilities | 10/49 | €7,168 | €13,336 | +€6,168 | +86.1% |
| Equity | 10/15 | -€87,636 | -€83,237 | +€4,399 | +5.0% |
| Contributions | 10/11 | €68,592 | €68,592 | = | 0.0% |
| Reserves | 13 | €1,787 | €1,787 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,787 | €1,787 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,787 | €1,787 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,015 | -€153,616 | +€4,399 | +2.8% |
| Amounts payable | 17/49 | €94,803 | €96,573 | +€1,770 | +1.9% |
| Amounts payable after more than one year | 17 | €70,000 | €70,000 | = | 0.0% |
| Other amounts payable | 178/9 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €24,803 | €26,573 | +€1,770 | +7.1% |
| Trade debts | 44 | €242 | €4,038 | +€3,796 | +1,569% |
| Suppliers | 440/4 | €242 | €4,038 | +€3,796 | +1,569% |
| Taxes, remuneration and social security | 45 | €135 | €135 | = | 0.0% |
| Taxes | 450/3 | €135 | €135 | = | 0.0% |
| Other amounts payable | 47/48 | €24,426 | €22,399 | -€2,026 | -8.3% |
| Other operating charges | 640/8 | €1,671 | €874 | -€797 | -47.7% |
| Gross operating margin | 9900 | -€159 | €5,345 | +€5,504 | |
| Operating profit (loss) | 9901 | -€1,829 | €4,471 | +€6,300 | |
| Financial charges | 65/66B | €72 | €72 | -€0 | -0.2% |
| Recurring financial charges | 65 | €72 | €72 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,901 | €4,399 | +€6,300 | |
| Profit (loss) for the period | 9904 | -€1,901 | €4,399 | +€6,300 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,901 | €4,399 | +€6,300 |
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 30 October 2026 via checked.be.