VAN DESSEL: 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.
VAN DESSEL
Largest movements
- Receivables within one year +€12,253
up €12,253 (+162.0%), from €7,566 to €19,819
of which Other amounts receivable: +€13,161
- Tangible fixed assets -€6,763
down €6,763 (-13.5%), from €50,004 to €43,241
of which Furniture and vehicles: -€7,426
- Cash -€6,212
down €6,212 (-59.5%), from €10,445 to €4,234
mainly Contributions, distributions and other (-€16,200) and Receivables within one year (-€12,253)
- Other debts +€16,200
new in 2025: €16,200
- Reserves -€15,169
down €15,169 (-14.8%), from €102,420 to €87,250
- Tax, wage and social debts -€3,360
down €3,360 (-88.2%), from €3,807 to €447
- Gross operating margin -€22,333
down €22,333 (-61.4%), from €36,349 to €14,016
- Taxes -€6,961
down €6,961 (-77.5%), from €8,982 to €2,021
- Depreciation +€4,456
up €4,456 (+73.2%), from €6,090 to €10,546
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 | €112,896 | €111,007 | -€1,889 | -1.7% |
| Fixed assets | 21/28 | €50,004 | €43,241 | -€6,763 | -13.5% |
| Tangible fixed assets | 22/27 | €50,004 | €43,241 | -€6,763 | -13.5% |
| Plant, machinery and equipment | 23 | €2,953 | €2,003 | -€950 | -32.2% |
| Furniture and vehicles | 24 | €33,577 | €26,152 | -€7,426 | -22.1% |
| Other tangible fixed assets | 26 | €13,474 | €15,086 | +€1,613 | +12.0% |
| Current assets | 29/58 | €62,891 | €67,766 | +€4,874 | +7.8% |
| Amounts receivable within one year | 40/41 | €7,566 | €19,819 | +€12,253 | +162.0% |
| Trade receivables | 40 | €1,350 | €442 | -€908 | -67.3% |
| Other amounts receivable | 41 | €6,216 | €19,377 | +€13,161 | +211.7% |
| Current investments | 50/53 | €43,363 | €42,605 | -€758 | -1.7% |
| Cash at bank and in hand | 54/58 | €10,445 | €4,234 | -€6,212 | -59.5% |
| Deferred charges and accrued income | 490/1 | €1,517 | €1,108 | -€409 | -26.9% |
| Total equity and liabilities | 10/49 | €112,896 | €111,007 | -€1,889 | -1.7% |
| Equity | 10/15 | €108,628 | €93,458 | -€15,169 | -14.0% |
| Contributions | 10/11 | €6,208 | €6,208 | = | 0.0% |
| Reserves | 13 | €102,420 | €87,250 | -€15,169 | -14.8% |
| Distributable reserves | 133 | €102,420 | €87,250 | -€15,169 | -14.8% |
| Amounts payable | 17/49 | €4,268 | €17,549 | +€13,281 | +311.2% |
| Amounts payable within one year | 42/48 | €4,230 | €17,549 | +€13,319 | +314.9% |
| Trade debts | 44 | €422 | €902 | +€479 | +113.5% |
| Suppliers | 440/4 | €422 | €902 | +€479 | +113.5% |
| Taxes, remuneration and social security | 45 | €3,807 | €447 | -€3,360 | -88.2% |
| Taxes | 450/3 | €3,807 | €447 | -€3,360 | -88.2% |
| Other amounts payable | 47/48 | - | €16,200 | +€16,200 | |
| Accrued charges and deferred income | 492/3 | €38 | - | -€38 | |
| Non-recurring operating income | 76A | €12,190 | - | -€12,190 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,090 | €10,546 | +€4,456 | +73.2% |
| Other operating charges | 640/8 | €1,227 | €891 | -€336 | -27.4% |
| Gross operating margin | 9900 | €36,349 | €14,016 | -€22,333 | -61.4% |
| Operating profit (loss) | 9901 | €29,032 | €2,580 | -€26,453 | -91.1% |
| Financial income | 75/76B | €766 | €638 | -€128 | -16.7% |
| Recurring financial income | 75 | €766 | €638 | -€128 | -16.7% |
| Financial charges | 65/66B | €168 | €167 | -€1 | -0.5% |
| Recurring financial charges | 65 | €168 | €167 | -€1 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €29,631 | €3,051 | -€26,580 | -89.7% |
| Income taxes | 67/77 | €8,982 | €2,021 | -€6,961 | -77.5% |
| Profit (loss) for the period | 9904 | €20,649 | €1,030 | -€19,619 | -95.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,649 | €1,030 | -€19,619 | -95.0% |
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.