A-DEBOSAN: 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.
A-DEBOSAN
Largest movements
- Tangible fixed assets +€33,839
up €33,839 (+36.7%), from €92,102 to €125,942
of which Furniture and vehicles: +€44,910
- Receivables within one year -€10,217
down €10,217 (-23.2%), from €43,957 to €33,740
of which Trade receivables: -€12,772
- Cash +€5,995
up €5,995 (+18.8%), from €31,900 to €37,895
mainly Other debts (+€22,149) and Depreciation (+€18,363)
- Other debts +€22,149
up €22,149 (+5,443%), from €407 to €22,556
- Debts after one year +€10,371
up €10,371 (+23.9%), from €43,315 to €53,686
- Current portion of long-term debt +€10,265
up €10,265 (+64.1%), from €16,012 to €26,277
- Tax, wage and social debts -€10,047
down €10,047 (-86.9%), from €11,564 to €1,517
of which Remuneration and social security: -€7,833
- Profit (loss) carried forward -€3,180
down €3,180 (-91.1%), from €3,492 to €312
- Gross operating margin +€29,340
up €29,340 (+175%), from €16,774 to €46,114
- Depreciation +€6,913
up €6,913 (+60.4%), from €11,450 to €18,363
- Taxes +€4,508
up €4,508 (+297%), from €1,517 to €6,025
- Financial charges +€495
up €495 (+20.3%), from €2,441 to €2,936
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 | €175,013 | €202,977 | +€27,965 | +16.0% |
| Fixed assets | 21/28 | €92,552 | €126,392 | +€33,839 | +36.6% |
| Tangible fixed assets | 22/27 | €92,102 | €125,942 | +€33,839 | +36.7% |
| Land and buildings | 22 | €81,000 | €72,000 | -€9,000 | -11.1% |
| Plant, machinery and equipment | 23 | €6,180 | €4,109 | -€2,071 | -33.5% |
| Furniture and vehicles | 24 | €4,922 | €49,832 | +€44,910 | +912% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €82,460 | €76,585 | -€5,875 | -7.1% |
| Stocks and contracts in progress | 3 | €2,911 | €3,186 | +€275 | +9.4% |
| Stocks | 30/36 | €2,911 | €3,186 | +€275 | +9.4% |
| Amounts receivable within one year | 40/41 | €43,957 | €33,740 | -€10,217 | -23.2% |
| Trade receivables | 40 | €30,079 | €17,308 | -€12,772 | -42.5% |
| Other amounts receivable | 41 | €13,878 | €16,432 | +€2,555 | +18.4% |
| Cash at bank and in hand | 54/58 | €31,900 | €37,895 | +€5,995 | +18.8% |
| Deferred charges and accrued income | 490/1 | €3,692 | €1,765 | -€1,928 | -52.2% |
| Total equity and liabilities | 10/49 | €175,013 | €202,977 | +€27,965 | +16.0% |
| Equity | 10/15 | €75,065 | €71,885 | -€3,180 | -4.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Share premium | 1100/10 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €59,173 | €59,173 | = | 0.0% |
| Distributable reserves | 133 | €59,173 | €59,173 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,492 | €312 | -€3,180 | -91.1% |
| Amounts payable | 17/49 | €99,948 | €131,093 | +€31,145 | +31.2% |
| Amounts payable after more than one year | 17 | €43,315 | €53,686 | +€10,371 | +23.9% |
| Financial debts | 170/4 | €43,315 | €53,686 | +€10,371 | +23.9% |
| Amounts payable within one year | 42/48 | €56,633 | €77,407 | +€20,774 | +36.7% |
| Current portion of amounts payable after more than one year | 42 | €16,012 | €26,277 | +€10,265 | +64.1% |
| Trade debts | 44 | €28,650 | €27,057 | -€1,593 | -5.6% |
| Suppliers | 440/4 | €28,650 | €27,057 | -€1,593 | -5.6% |
| Taxes, remuneration and social security | 45 | €11,564 | €1,517 | -€10,047 | -86.9% |
| Taxes | 450/3 | €3,731 | €1,517 | -€2,214 | -59.3% |
| Remuneration and social security | 454/9 | €7,833 | - | -€7,833 | |
| Other amounts payable | 47/48 | €407 | €22,556 | +€22,149 | +5,443% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,450 | €18,363 | +€6,913 | +60.4% |
| Other operating charges | 640/8 | €2,370 | €2,049 | -€321 | -13.5% |
| Gross operating margin | 9900 | €16,774 | €46,114 | +€29,340 | +175% |
| Operating profit (loss) | 9901 | €2,954 | €25,702 | +€22,748 | +770% |
| Financial income | 75/76B | €44 | €79 | +€35 | +79.6% |
| Recurring financial income | 75 | €44 | €79 | +€35 | +79.6% |
| Financial charges | 65/66B | €2,441 | €2,936 | +€495 | +20.3% |
| Recurring financial charges | 65 | €2,441 | €2,936 | +€495 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €557 | €22,845 | +€22,288 | +4,001% |
| Income taxes | 67/77 | €1,517 | €6,025 | +€4,508 | +297% |
| Profit (loss) for the period | 9904 | -€960 | €16,820 | +€17,780 | |
| Profit (loss) for the period to be appropriated | 9905 | -€960 | €16,820 | +€17,780 |
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 29 October 2026 via checked.be.