DEB-CO: 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.
DEB-CO
Largest movements
- Cash +€505,281
up €505,281 (+326%), from €155,216 to €660,498
mainly Current investments (+€350,000) and Net result for the year (+€149,684)
- Current investments -€350,000
no longer reported in 2026 (was €350,000)
- Tangible fixed assets -€10,922
down €10,922 (-34.5%), from €31,659 to €20,737
of which Furniture and vehicles: -€8,669
- Reserves +€148,851
up €148,851 (+31.7%), from €469,392 to €618,243
- Gross operating margin +€11,114
up €11,114 (+5.0%), from €221,355 to €232,469
- Taxes +€7,425
up €7,425 (+11.8%), from €62,882 to €70,306
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €543,215 | €690,591 | +€147,375 | +27.1% |
| Fixed assets | 21/28 | €31,659 | €20,737 | -€10,922 | -34.5% |
| Tangible fixed assets | 22/27 | €31,659 | €20,737 | -€10,922 | -34.5% |
| Plant, machinery and equipment | 23 | €13,781 | €11,528 | -€2,253 | -16.3% |
| Furniture and vehicles | 24 | €17,878 | €9,209 | -€8,669 | -48.5% |
| Current assets | 29/58 | €511,556 | €669,854 | +€158,298 | +30.9% |
| Stocks and contracts in progress | 3 | €2,134 | €3,181 | +€1,047 | +49.0% |
| Stocks | 30/36 | €2,134 | €3,181 | +€1,047 | +49.0% |
| Amounts receivable within one year | 40/41 | - | €1,774 | +€1,774 | |
| Other amounts receivable | 41 | - | €1,774 | +€1,774 | |
| Current investments | 50/53 | €350,000 | - | -€350,000 | |
| Cash at bank and in hand | 54/58 | €155,216 | €660,498 | +€505,281 | +326% |
| Deferred charges and accrued income | 490/1 | €4,206 | €4,401 | +€195 | +4.6% |
| Total equity and liabilities | 10/49 | €543,215 | €690,591 | +€147,375 | +27.1% |
| Equity | 10/15 | €470,892 | €619,743 | +€148,851 | +31.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €469,392 | €618,243 | +€148,851 | +31.7% |
| Distributable reserves | 133 | €469,392 | €618,243 | +€148,851 | +31.7% |
| Amounts payable | 17/49 | €72,324 | €70,848 | -€1,476 | -2.0% |
| Amounts payable within one year | 42/48 | €70,768 | €68,322 | -€2,446 | -3.5% |
| Trade debts | 44 | €4,733 | €2,226 | -€2,507 | -53.0% |
| Suppliers | 440/4 | €4,733 | €2,226 | -€2,507 | -53.0% |
| Taxes, remuneration and social security | 45 | €12,273 | €10,309 | -€1,964 | -16.0% |
| Taxes | 450/3 | €12,273 | €10,309 | -€1,964 | -16.0% |
| Other amounts payable | 47/48 | €53,762 | €55,788 | +€2,025 | +3.8% |
| Accrued charges and deferred income | 492/3 | €1,555 | €2,525 | +€970 | +62.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,050 | €13,818 | +€768 | +5.9% |
| Other operating charges | 640/8 | €1,419 | €1,447 | +€27 | +1.9% |
| Gross operating margin | 9900 | €221,355 | €232,469 | +€11,114 | +5.0% |
| Operating profit (loss) | 9901 | €206,886 | €217,204 | +€10,318 | +5.0% |
| Financial income | 75/76B | €6,706 | €6,515 | -€191 | -2.9% |
| Recurring financial income | 75 | €6,706 | €6,515 | -€191 | -2.9% |
| Financial charges | 65/66B | €2,344 | €3,728 | +€1,385 | +59.1% |
| Recurring financial charges | 65 | €2,344 | €3,728 | +€1,385 | +59.1% |
| Profit (loss) for the period before taxes | 9903 | €211,248 | €219,990 | +€8,742 | +4.1% |
| Income taxes | 67/77 | €62,882 | €70,306 | +€7,425 | +11.8% |
| Profit (loss) for the period | 9904 | €148,366 | €149,684 | +€1,318 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €148,366 | €149,684 | +€1,318 | +0.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.