DEB GROUP: 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 GROUP
Largest movements
- Tangible fixed assets -€17,402
down €17,402 (-25.2%), from €69,033 to €51,630
of which Leasing and similar rights: -€10,579
- Receivables within one year +€8,685
up €8,685 (+58.9%), from €14,734 to €23,418
of which Trade receivables: +€8,685
- Profit (loss) carried forward -€23,388
down €23,388, from €2,584 to -€20,804
- Other debts +€22,099
up €22,099 (+742%), from €2,978 to €25,077
- Debts after one year -€13,357
down €13,357 (-30.6%), from €43,646 to €30,289
- Trade debts +€11,657
up €11,657 (+142%), from €8,212 to €19,868
- Tax, wage and social debts -€4,768
down €4,768 (-57.3%), from €8,317 to €3,548
of which Remuneration and social security: -€5,602
- Gross operating margin -€91,129
down €91,129 (-98.4%), from €92,650 to €1,522
- Staff costs -€55,866
no longer reported in 2025 (was €55,866)
- Other operating charges -€6,076
down €6,076 (-62.4%), from €9,744 to €3,668
- Depreciation -€2,752
down €2,752 (-13.7%), from €20,154 to €17,402
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,766 | €75,048 | -€8,718 | -10.4% |
| Fixed assets | 21/28 | €69,033 | €51,630 | -€17,402 | -25.2% |
| Tangible fixed assets | 22/27 | €69,033 | €51,630 | -€17,402 | -25.2% |
| Furniture and vehicles | 24 | €23,965 | €17,141 | -€6,824 | -28.5% |
| Leasing and similar rights | 25 | €45,067 | €34,489 | -€10,579 | -23.5% |
| Current assets | 29/58 | €14,734 | €23,418 | +€8,685 | +58.9% |
| Amounts receivable within one year | 40/41 | €14,734 | €23,418 | +€8,685 | +58.9% |
| Trade receivables | 40 | €14,234 | €22,918 | +€8,685 | +61.0% |
| Other amounts receivable | 41 | €500 | €500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €83,766 | €75,048 | -€8,718 | -10.4% |
| Equity | 10/15 | €4,584 | -€18,804 | -€23,388 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,584 | -€20,804 | -€23,388 | |
| Amounts payable | 17/49 | €79,182 | €93,853 | +€14,670 | +18.5% |
| Amounts payable after more than one year | 17 | €43,646 | €30,289 | -€13,357 | -30.6% |
| Financial debts | 170/4 | €43,646 | €30,289 | -€13,357 | -30.6% |
| Amounts payable within one year | 42/48 | €35,536 | €63,563 | +€28,027 | +78.9% |
| Current portion of amounts payable after more than one year | 42 | €15,505 | €13,357 | -€2,149 | -13.9% |
| Financial debts | 43 | €524 | €1,713 | +€1,189 | +227% |
| Credit institutions | 430/8 | €524 | €1,713 | +€1,189 | +227% |
| Trade debts | 44 | €8,212 | €19,868 | +€11,657 | +142% |
| Suppliers | 440/4 | €8,212 | €19,868 | +€11,657 | +142% |
| Taxes, remuneration and social security | 45 | €8,317 | €3,548 | -€4,768 | -57.3% |
| Taxes | 450/3 | €2,714 | €3,548 | +€834 | +30.7% |
| Remuneration and social security | 454/9 | €5,602 | - | -€5,602 | |
| Other amounts payable | 47/48 | €2,978 | €25,077 | +€22,099 | +742% |
| Remuneration, social security and pensions | 62 | €55,866 | - | -€55,866 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,154 | €17,402 | -€2,752 | -13.7% |
| Other operating charges | 640/8 | €9,744 | €3,668 | -€6,076 | -62.4% |
| Gross operating margin | 9900 | €92,650 | €1,522 | -€91,129 | -98.4% |
| Operating profit (loss) | 9901 | €6,886 | -€19,549 | -€26,435 | |
| Financial charges | 65/66B | €4,302 | €3,803 | -€500 | -11.6% |
| Recurring financial charges | 65 | €4,302 | €3,803 | -€500 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €2,584 | -€23,352 | -€25,935 | |
| Income taxes | 67/77 | - | €36 | +€36 | |
| Profit (loss) for the period | 9904 | €2,584 | -€23,388 | -€25,972 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,584 | -€23,388 | -€25,972 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.