Algemene Bouwonderneming DEBOVAN: 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.
Algemene Bouwonderneming DEBOVAN
Largest movements
- Cash -€28,895
down €28,895 (-95.0%), from €30,405 to €1,510
mainly Receivables within one year (-€24,788) and Stocks and contracts (-€16,680)
- Receivables within one year +€24,788
up €24,788 (+88.1%), from €28,143 to €52,931
of which Trade receivables: +€24,076
- Stocks and contracts +€16,680
up €16,680 (+287%), from €5,810 to €22,490
of which Contracts in progress: +€12,000
- Tangible fixed assets -€15,114
down €15,114 (-6.1%), from €246,126 to €231,012
of which Land and buildings: -€13,491
- Tax, wage and social debts -€15,337
down €15,337 (-48.4%), from €31,701 to €16,364
of which Remuneration and social security: -€12,394
- Debts after one year -€12,053
down €12,053 (-8.2%), from €146,254 to €134,201
- Other debts +€10,782
up €10,782 (+526%), from €2,051 to €12,833
- Short-term financial debts +€6,770
up €6,770 (+1,571%), from €431 to €7,201
- Trade debts +€5,303
up €5,303 (+10.7%), from €49,709 to €55,012
- Financial income -€799
down €799 (-81.5%), from €980 to €181
- Gross operating margin +€721
up €721 (+2.0%), from €35,551 to €36,272
- Financial charges -€450
down €450 (-6.1%), from €7,355 to €6,905
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 | €316,884 | €314,491 | -€2,393 | -0.8% |
| Fixed assets | 21/28 | €247,587 | €232,473 | -€15,114 | -6.1% |
| Tangible fixed assets | 22/27 | €246,126 | €231,012 | -€15,114 | -6.1% |
| Land and buildings | 22 | €239,724 | €226,233 | -€13,491 | -5.6% |
| Plant, machinery and equipment | 23 | €2,393 | €1,912 | -€481 | -20.1% |
| Furniture and vehicles | 24 | €4,009 | €2,867 | -€1,142 | -28.5% |
| Financial fixed assets | 28 | €1,461 | €1,461 | = | 0.0% |
| Current assets | 29/58 | €69,297 | €82,018 | +€12,721 | +18.4% |
| Stocks and contracts in progress | 3 | €5,810 | €22,490 | +€16,680 | +287% |
| Stocks | 30/36 | €5,810 | €10,490 | +€4,680 | +80.6% |
| Contracts in progress | 37 | - | €12,000 | +€12,000 | |
| Amounts receivable within one year | 40/41 | €28,143 | €52,931 | +€24,788 | +88.1% |
| Trade receivables | 40 | €18,515 | €42,591 | +€24,076 | +130% |
| Other amounts receivable | 41 | €9,628 | €10,340 | +€712 | +7.4% |
| Cash at bank and in hand | 54/58 | €30,405 | €1,510 | -€28,895 | -95.0% |
| Deferred charges and accrued income | 490/1 | €4,939 | €5,087 | +€148 | +3.0% |
| Total equity and liabilities | 10/49 | €316,884 | €314,491 | -€2,393 | -0.8% |
| Equity | 10/15 | €70,578 | €75,839 | +€5,261 | +7.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €50,578 | €55,839 | +€5,261 | +10.4% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €48,578 | €55,839 | +€7,261 | +14.9% |
| Amounts payable | 17/49 | €246,306 | €238,652 | -€7,654 | -3.1% |
| Amounts payable after more than one year | 17 | €146,254 | €134,201 | -€12,053 | -8.2% |
| Financial debts | 170/4 | €146,254 | €134,201 | -€12,053 | -8.2% |
| Amounts payable within one year | 42/48 | €100,052 | €104,451 | +€4,399 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €16,160 | €13,041 | -€3,119 | -19.3% |
| Financial debts | 43 | €431 | €7,201 | +€6,770 | +1,571% |
| Credit institutions | 430/8 | €431 | €7,201 | +€6,770 | +1,571% |
| Trade debts | 44 | €49,709 | €55,012 | +€5,303 | +10.7% |
| Suppliers | 440/4 | €49,709 | €55,012 | +€5,303 | +10.7% |
| Taxes, remuneration and social security | 45 | €31,701 | €16,364 | -€15,337 | -48.4% |
| Taxes | 450/3 | €11,465 | €8,522 | -€2,943 | -25.7% |
| Remuneration and social security | 454/9 | €20,236 | €7,842 | -€12,394 | -61.2% |
| Other amounts payable | 47/48 | €2,051 | €12,833 | +€10,782 | +526% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,153 | €16,150 | -€3 | 0.0% |
| Other operating charges | 640/8 | €3,897 | €4,060 | +€163 | +4.2% |
| Gross operating margin | 9900 | €35,551 | €36,272 | +€721 | +2.0% |
| Operating profit (loss) | 9901 | €15,501 | €16,062 | +€561 | +3.6% |
| Financial income | 75/76B | €980 | €181 | -€799 | -81.5% |
| Recurring financial income | 75 | €980 | €181 | -€799 | -81.5% |
| Financial charges | 65/66B | €7,355 | €6,905 | -€450 | -6.1% |
| Recurring financial charges | 65 | €7,355 | €6,905 | -€450 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €9,126 | €9,338 | +€212 | +2.3% |
| Income taxes | 67/77 | €4,197 | €4,077 | -€120 | -2.9% |
| Profit (loss) for the period | 9904 | €4,929 | €5,261 | +€332 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,929 | €5,261 | +€332 | +6.7% |
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 14 October 2026 via checked.be.