DEBA: what changed
Two fiscal 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.
DEBA
Largest movements
- Receivables within one year -€34,283
down €34,283 (-56.8%), from €60,354 to €26,071
- Cash +€5,900
up €5,900 (+263.4%), from €2,240 to €8,140
mainly Receivables within one year (+€34,283) and Accrued charges and deferred income (+€11,145)
- Tangible fixed assets -€4,326
down €4,326 (-7.3%), from €59,242 to €54,916
- Current portion of long-term debt -€43,952
no longer reported in 2024 (was €43,952)
- Accrued charges and deferred income +€11,145
new in 2024: €11,145
- Gross operating margin -€4,765
down €4,765 (-41.7%), from €11,433 to €6,668
- Taxes -€961
down €961 (-99.1%), from €970 to €9
- Financial charges -€285
down €285, from €257 to -€28
- Depreciation -€116
down €116 (-2.6%), from €4,442 to €4,326
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,379 | €107,471 | -€32,908 | -23.4% |
| Fixed assets | 21/28 | €77,586 | €73,260 | -€4,326 | -5.6% |
| Tangible fixed assets | 22/27 | €59,242 | €54,916 | -€4,326 | -7.3% |
| Land and buildings | 22 | €59,242 | €54,916 | -€4,326 | -7.3% |
| Financial fixed assets | 28 | €18,344 | €18,344 | = | 0.0% |
| Current assets | 29/58 | €62,793 | €34,211 | -€28,582 | -45.5% |
| Amounts receivable within one year | 40/41 | €60,354 | €26,071 | -€34,283 | -56.8% |
| Other amounts receivable | 41 | €60,354 | €26,071 | -€34,283 | -56.8% |
| Cash at bank and in hand | 54/58 | €2,240 | €8,140 | +€5,900 | +263.4% |
| Deferred charges and accrued income | 490/1 | €199 | - | -€199 | |
| Total equity and liabilities | 10/49 | €140,379 | €107,471 | -€32,908 | -23.4% |
| Equity | 10/15 | €95,217 | €95,085 | -€132 | -0.1% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Outside capital | 11 | €63,000 | €63,000 | = | 0.0% |
| Other | 1109/19 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €16,387 | €16,387 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,350 | €3,350 | = | 0.0% |
| Legal reserve | 130 | €2,664 | €2,664 | = | 0.0% |
| Reserves not available under the articles | 1311 | €686 | €686 | = | 0.0% |
| Distributable reserves | 133 | €13,037 | €13,037 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,830 | €15,698 | -€132 | -0.8% |
| Amounts payable | 17/49 | €45,162 | €12,386 | -€32,776 | -72.6% |
| Amounts payable within one year | 42/48 | €45,162 | €1,241 | -€43,921 | -97.3% |
| Current portion of amounts payable after more than one year | 42 | €43,952 | - | -€43,952 | |
| Trade debts | 44 | €240 | €262 | +€22 | +9.2% |
| Suppliers | 440/4 | €240 | €262 | +€22 | +9.2% |
| Taxes, remuneration and social security | 45 | €970 | €979 | +€9 | +0.9% |
| Taxes | 450/3 | €970 | €979 | +€9 | +0.9% |
| Accrued charges and deferred income | 492/3 | - | €11,145 | +€11,145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,442 | €4,326 | -€116 | -2.6% |
| Other operating charges | 640/8 | €2,403 | €2,494 | +€91 | +3.8% |
| Non-recurring operating charges | 66A | €697 | - | -€697 | |
| Gross operating margin | 9900 | €11,433 | €6,668 | -€4,765 | -41.7% |
| Operating profit (loss) | 9901 | €3,891 | -€152 | -€4,043 | |
| Financial charges | 65/66B | €257 | -€28 | -€285 | |
| Recurring financial charges | 65 | €257 | -€28 | -€285 | |
| Profit (loss) for the period before taxes | 9903 | €3,634 | -€124 | -€3,758 | |
| Income taxes | 67/77 | €970 | €9 | -€961 | -99.1% |
| Profit (loss) for the period | 9904 | €2,664 | -€133 | -€2,797 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,664 | -€133 | -€2,797 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.