DEB'S GESTION: 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'S GESTION
Largest movements
- Tangible fixed assets -€6,816
down €6,816 (-5.7%), from €118,977 to €112,161
of which Land and buildings: -€6,240
- Profit (loss) carried forward -€15,681
down €15,681 (-3.0%), from -€527,978 to -€543,660
- Other debts +€9,463
up €9,463 (+21.9%), from €43,291 to €52,755
- Gross operating margin -€4,761
down €4,761 (-46.0%), from €10,354 to €5,593
- Other operating charges +€231
up €231 (+3.4%), from €6,734 to €6,965
- Depreciation +€165
up €165 (+1.2%), from €14,099 to €14,264
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 | €120,297 | €113,543 | -€6,754 | -5.6% |
| Fixed assets | 21/28 | €118,977 | €112,161 | -€6,816 | -5.7% |
| Tangible fixed assets | 22/27 | €118,977 | €112,161 | -€6,816 | -5.7% |
| Land and buildings | 22 | €116,873 | €110,633 | -€6,240 | -5.3% |
| Plant, machinery and equipment | 23 | €1,414 | €1,068 | -€345 | -24.4% |
| Furniture and vehicles | 24 | €690 | €460 | -€230 | -33.3% |
| Current assets | 29/58 | €1,320 | €1,382 | +€62 | +4.7% |
| Cash at bank and in hand | 54/58 | €914 | €945 | +€31 | +3.4% |
| Deferred charges and accrued income | 490/1 | €406 | €437 | +€32 | +7.8% |
| Total equity and liabilities | 10/49 | €120,297 | €113,543 | -€6,754 | -5.6% |
| Equity | 10/15 | -€14,194 | -€29,876 | -€15,681 | -110% |
| Contributions | 10/11 | €513,784 | €513,784 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€527,978 | -€543,660 | -€15,681 | -3.0% |
| Amounts payable | 17/49 | €134,491 | €143,419 | +€8,928 | +6.6% |
| Amounts payable after more than one year | 17 | €90,000 | €90,000 | = | 0.0% |
| Financial debts | 170/4 | €90,000 | €90,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €43,291 | €53,419 | +€10,128 | +23.4% |
| Trade debts | 44 | €0 | €664 | +€664 | |
| Suppliers | 440/4 | €0 | €664 | +€664 | |
| Other amounts payable | 47/48 | €43,291 | €52,755 | +€9,463 | +21.9% |
| Accrued charges and deferred income | 492/3 | €1,200 | €0 | -€1,200 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,099 | €14,264 | +€165 | +1.2% |
| Other operating charges | 640/8 | €6,734 | €6,965 | +€231 | +3.4% |
| Gross operating margin | 9900 | €10,354 | €5,593 | -€4,761 | -46.0% |
| Operating profit (loss) | 9901 | -€10,479 | -€15,636 | -€5,157 | -49.2% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,524 | -€15,681 | -€5,157 | -49.0% |
| Profit (loss) for the period | 9904 | -€10,524 | -€15,681 | -€5,157 | -49.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,524 | -€15,681 | -€5,157 | -49.0% |
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 15 October 2026 via checked.be.