Van Dessel Holding: 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.
Van Dessel Holding
Largest movements
- Receivables within one year -€12,893
down €12,893 (-100%), from €12,893 to €0
of which Trade receivables: -€10,315
- Cash +€11,839
up €11,839 (+232%), from €5,099 to €16,939
mainly Receivables within one year (+€12,893) and Other debts (+€1,929)
- Deferred charges and accrued income +€5,270
up €5,270 (+11,677%), from €45 to €5,315
- Tangible fixed assets -€806
down €806 (-54.4%), from €1,479 to €674
- Reserves +€13,165
new in 2025: €13,165
- Profit (loss) carried forward -€12,601
down €12,601 (-100%), from €12,601 to €0
- Other debts +€1,929
up €1,929 (+199%), from €969 to €2,897
- Trade debts +€710
up €710 (+58.8%), from €1,208 to €1,918
- Gross operating margin -€1,821
down €1,821 (-57.0%), from €3,196 to €1,376
- Financial income +€817
up €817, from €0 to €817
- Other operating charges -€253
down €253 (-32.8%), from €773 to €520
- Taxes -€218
down €218 (-51.6%), from €422 to €204
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 | €19,517 | €22,927 | +€3,410 | +17.5% |
| Fixed assets | 21/28 | €1,479 | €674 | -€806 | -54.4% |
| Tangible fixed assets | 22/27 | €1,479 | €674 | -€806 | -54.4% |
| Furniture and vehicles | 24 | €1,479 | €674 | -€806 | -54.4% |
| Current assets | 29/58 | €18,038 | €22,253 | +€4,216 | +23.4% |
| Amounts receivable within one year | 40/41 | €12,893 | €0 | -€12,893 | -100% |
| Trade receivables | 40 | €10,315 | €0 | -€10,315 | -100% |
| Other amounts receivable | 41 | €2,578 | €0 | -€2,578 | -100% |
| Cash at bank and in hand | 54/58 | €5,099 | €16,939 | +€11,839 | +232% |
| Deferred charges and accrued income | 490/1 | €45 | €5,315 | +€5,270 | +11,677% |
| Total equity and liabilities | 10/49 | €19,517 | €22,927 | +€3,410 | +17.5% |
| Equity | 10/15 | €14,601 | €15,165 | +€564 | +3.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €13,165 | +€13,165 | |
| Distributable reserves | 133 | - | €13,165 | +€13,165 | |
| Profit (loss) carried forward | 14 | €12,601 | €0 | -€12,601 | -100% |
| Amounts payable | 17/49 | €4,916 | €7,762 | +€2,847 | +57.9% |
| Amounts payable within one year | 42/48 | €4,916 | €7,762 | +€2,847 | +57.9% |
| Trade debts | 44 | €1,208 | €1,918 | +€710 | +58.8% |
| Suppliers | 440/4 | €1,208 | €1,918 | +€710 | +58.8% |
| Taxes, remuneration and social security | 45 | €2,739 | €2,947 | +€208 | +7.6% |
| Taxes | 450/3 | €2,739 | €2,947 | +€208 | +7.6% |
| Other amounts payable | 47/48 | €969 | €2,897 | +€1,929 | +199% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €805 | €806 | +€0 | 0.0% |
| Other operating charges | 640/8 | €773 | €520 | -€253 | -32.8% |
| Gross operating margin | 9900 | €3,196 | €1,376 | -€1,821 | -57.0% |
| Operating profit (loss) | 9901 | €1,618 | €50 | -€1,568 | -96.9% |
| Financial income | 75/76B | €0 | €817 | +€817 | |
| Recurring financial income | 75 | €0 | €817 | +€817 | |
| Financial charges | 65/66B | €90 | €99 | +€9 | +9.9% |
| Recurring financial charges | 65 | €90 | €99 | +€9 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €1,528 | €768 | -€760 | -49.7% |
| Income taxes | 67/77 | €422 | €204 | -€218 | -51.6% |
| Profit (loss) for the period | 9904 | €1,106 | €564 | -€542 | -49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,106 | €564 | -€542 | -49.0% |
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 22 October 2026 via checked.be.