MARC DASSESSE: 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.
What changed
MARC DASSESSE
NACE 69.109, Other legal services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€55,983
2024 · €426,055-€482,037
Equity
€4.2m
2024 · €4.3m-€55,983
Cash
€38,406
2024 · €30,526+€7,879
Balance sheet total
€4.3m
2024 · €6.8m-€2.5m
Largest movements
Assets
- Current investments -€2.5m
down €2.5m (-49.2%), from €5.2m to €2.6m
- Receivables within one year +€86,702
up €86,702 (+322.3%), from €26,898 to €113,599
of which Other amounts receivable: +€86,702
Equity and liabilities
- Other debts -€2.4m
down €2.4m (-98.2%), from €2.5m to €45,175
Income statement
- Financial charges +€632,544
up €632,544, from -€200,871 to €431,674
- Financial income +€343,837
up €343,837 (+187.1%), from €183,808 to €527,645
- Gross operating margin -€190,654
down €190,654, from €114,198 to -€76,456
- Depreciation +€1,977
up €1,977 (+8.0%), from €24,848 to €26,825
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.
Result 2024
€426,055
Gross operating margin
-€190,654
Staff costs
-€629
Depreciation
-€1,977
Other operating charges
-€85
Financial income
+€343,837
Financial charges
-€632,544
Taxes
+€15
Result 2025
-€55,983
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.
From operations
-€2.5m
Investment
+€2.5m
Financing
€0
Cash 2024
€30,526
From operations (derived)
-€2.5m
Net result for the year
-€55,983
Depreciation
+€26,825
Receivables within one year
-€86,702
Deferred charges and accrued income
-€11,927
Smaller working-capital items
-€221
Other debts
-€2.4m
Accrued charges and deferred income
+€10,721
Investment (derived)
+€2.5m
Current investments
+€2.5m
Cash 2025
€38,406
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,753,969 | €4,295,996 | -€2.5m | -36.4% |
| Fixed assets | 21/28 | €466,093 | €439,268 | -€26,825 | -5.8% |
| Tangible fixed assets | 22/27 | €466,093 | €439,268 | -€26,825 | -5.8% |
| Land and buildings | 22 | €453,228 | €429,146 | -€24,082 | -5.3% |
| Plant, machinery and equipment | 23 | €10,982 | €8,731 | -€2,251 | -20.5% |
| Furniture and vehicles | 24 | €1,883 | €1,392 | -€492 | -26.1% |
| Current assets | 29/58 | €6,287,876 | €3,856,728 | -€2.4m | -38.7% |
| Amounts receivable after more than one year | 29 | €1,065,000 | €1,065,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,065,000 | €1,065,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,898 | €113,599 | +€86,702 | +322.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €26,898 | €113,599 | +€86,702 | +322.3% |
| Current investments | 50/53 | €5,160,724 | €2,623,068 | -€2.5m | -49.2% |
| Cash at bank and in hand | 54/58 | €30,526 | €38,406 | +€7,879 | +25.8% |
| Deferred charges and accrued income | 490/1 | €4,728 | €16,655 | +€11,927 | +252.3% |
| Total equity and liabilities | 10/49 | €6,753,969 | €4,295,996 | -€2.5m | -36.4% |
| Equity | 10/15 | €4,262,520 | €4,206,537 | -€55,983 | -1.3% |
| Contributions | 10/11 | €1,738,000 | €1,738,000 | = | 0.0% |
| Reserves | 13 | €265,149 | €265,149 | = | 0.0% |
| Distributable reserves | 133 | €265,149 | €265,149 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,259,370 | €2,203,388 | -€55,983 | -2.5% |
| Amounts payable | 17/49 | €2,491,449 | €89,459 | -€2.4m | -96.4% |
| Amounts payable within one year | 42/48 | €2,467,200 | €54,488 | -€2.4m | -97.8% |
| Trade debts | 44 | €8,346 | €6,242 | -€2,104 | -25.2% |
| Suppliers | 440/4 | €8,346 | €6,242 | -€2,104 | -25.2% |
| Taxes, remuneration and social security | 45 | €1,188 | €3,071 | +€1,884 | +158.6% |
| Taxes | 450/3 | €463 | €2,189 | +€1,726 | +372.7% |
| Remuneration and social security | 454/9 | €725 | €883 | +€158 | +21.8% |
| Other amounts payable | 47/48 | €2,457,666 | €45,175 | -€2.4m | -98.2% |
| Accrued charges and deferred income | 492/3 | €24,249 | €34,970 | +€10,721 | +44.2% |
| Remuneration, social security and pensions | 62 | €28,075 | €28,704 | +€629 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,848 | €26,825 | +€1,977 | +8.0% |
| Other operating charges | 640/8 | €19,504 | €19,590 | +€85 | +0.4% |
| Gross operating margin | 9900 | €114,198 | -€76,456 | -€190,654 | |
| Operating profit (loss) | 9901 | €41,770 | -€151,575 | -€193,345 | |
| Financial income | 75/76B | €183,808 | €527,645 | +€343,837 | +187.1% |
| Recurring financial income | 75 | €183,808 | €527,645 | +€343,837 | +187.1% |
| Financial charges | 65/66B | -€200,871 | €431,674 | +€632,544 | |
| Recurring financial charges | 65 | -€200,871 | €431,674 | +€632,544 | |
| Profit (loss) for the period before taxes | 9903 | €426,449 | -€55,603 | -€482,052 | |
| Income taxes | 67/77 | €395 | €380 | -€15 | -3.8% |
| Profit (loss) for the period | 9904 | €426,055 | -€55,983 | -€482,037 | |
| Profit (loss) for the period to be appropriated | 9905 | €426,055 | -€55,983 | -€482,037 |
Source: filed annual accounts (NBB), fiscal years ended 14 May 2024 and 14 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.