B-Débosselage: 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.
B-Débosselage
Largest movements
- Cash +€106,357
up €106,357 (+31.1%), from €341,522 to €447,880
mainly Net result for the year (+€131,914) and Tax, wage and social debts (+€9,914)
- Tangible fixed assets +€20,063
up €20,063 (+746.3%), from €2,688 to €22,751
of which Furniture and vehicles: +€20,843
- Receivables within one year +€14,479
up €14,479 (+4529.9%), from €320 to €14,799
of which Trade receivables: +€14,341
- Reserves +€131,914
up €131,914 (+42.8%), from €308,505 to €440,419
- Tax, wage and social debts +€9,914
up €9,914 (+32.7%), from €30,354 to €40,268
of which Taxes: +€9,914
- Gross operating margin +€91,087
up €91,087 (+112.8%), from €80,773 to €171,860
- Taxes +€13,357
up €13,357 (+61.6%), from €21,689 to €35,046
- Depreciation +€3,447
up €3,447 (+441.9%), from €780 to €4,227
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 | €344,530 | €485,819 | +€141,289 | +41.0% |
| Fixed assets | 21/28 | €2,688 | €22,751 | +€20,063 | +746.3% |
| Tangible fixed assets | 22/27 | €2,688 | €22,751 | +€20,063 | +746.3% |
| Plant, machinery and equipment | 23 | €2,688 | €1,908 | -€780 | -29.0% |
| Furniture and vehicles | 24 | - | €20,843 | +€20,843 | |
| Current assets | 29/58 | €341,842 | €463,068 | +€121,226 | +35.5% |
| Amounts receivable within one year | 40/41 | €320 | €14,799 | +€14,479 | +4529.9% |
| Trade receivables | 40 | €315 | €14,656 | +€14,341 | +4558.6% |
| Other amounts receivable | 41 | €5 | €143 | +€138 | +2736.7% |
| Cash at bank and in hand | 54/58 | €341,522 | €447,880 | +€106,357 | +31.1% |
| Deferred charges and accrued income | 490/1 | - | €390 | +€390 | |
| Total equity and liabilities | 10/49 | €344,530 | €485,819 | +€141,289 | +41.0% |
| Equity | 10/15 | €311,005 | €442,919 | +€131,914 | +42.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €308,505 | €440,419 | +€131,914 | +42.8% |
| Distributable reserves | 133 | €308,505 | €440,419 | +€131,914 | +42.8% |
| Amounts payable | 17/49 | €33,526 | €42,901 | +€9,375 | +28.0% |
| Amounts payable within one year | 42/48 | €33,526 | €42,901 | +€9,375 | +28.0% |
| Trade debts | 44 | €3,172 | €2,633 | -€539 | -17.0% |
| Suppliers | 440/4 | €3,172 | €2,633 | -€539 | -17.0% |
| Taxes, remuneration and social security | 45 | €30,354 | €40,268 | +€9,914 | +32.7% |
| Taxes | 450/3 | €28,494 | €38,408 | +€9,914 | +34.8% |
| Remuneration and social security | 454/9 | €1,860 | €1,860 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €780 | €4,227 | +€3,447 | +441.9% |
| Other operating charges | 640/8 | €387 | €520 | +€133 | +34.4% |
| Gross operating margin | 9900 | €80,773 | €171,860 | +€91,087 | +112.8% |
| Operating profit (loss) | 9901 | €79,606 | €167,112 | +€87,506 | +109.9% |
| Financial charges | 65/66B | €127 | €152 | +€26 | +20.1% |
| Recurring financial charges | 65 | €127 | €152 | +€26 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €79,479 | €166,960 | +€87,481 | +110.1% |
| Income taxes | 67/77 | €21,689 | €35,046 | +€13,357 | +61.6% |
| Profit (loss) for the period | 9904 | €57,790 | €131,914 | +€74,124 | +128.3% |
| Profit (loss) for the period to be appropriated | 9905 | €57,790 | €131,914 | +€74,124 | +128.3% |
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 12 October 2026 via checked.be.