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
- Tangible fixed assets -€26,245
down €26,245 (-13.9%), from €188,575 to €162,330
of which Leasing and similar rights: -€170,292
- Debts after one year -€19,917
down €19,917 (-16.7%), from €119,330 to €99,413
- Profit (loss) carried forward -€6,550
down €6,550 (-35.3%), from -€18,554 to -€25,104
- Depreciation -€17,352
down €17,352 (-39.8%), from €43,598 to €26,246
- Gross operating margin -€14,967
down €14,967 (-32.1%), from €46,663 to €31,696
- Financial income -€3,970
no longer reported in 2025 (was €3,970)
- Other operating charges +€2,173
up €2,173 (+25.1%), from €8,650 to €10,823
- Financial charges -€1,276
down €1,276 (-38.1%), from €3,353 to €2,077
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 | €243,281 | €217,858 | -€25,423 | -10.5% |
| Fixed assets | 21/28 | €188,575 | €162,330 | -€26,245 | -13.9% |
| Tangible fixed assets | 22/27 | €188,575 | €162,330 | -€26,245 | -13.9% |
| Land and buildings | 22 | €18,283 | €17,266 | -€1,017 | -5.6% |
| Plant, machinery and equipment | 23 | - | €145,064 | +€145,064 | |
| Leasing and similar rights | 25 | €170,292 | - | -€170,292 | |
| Current assets | 29/58 | €54,706 | €55,528 | +€822 | +1.5% |
| Amounts receivable within one year | 40/41 | €49,916 | €49,916 | -€0 | 0.0% |
| Other amounts receivable | 41 | €49,916 | €49,916 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €4,790 | €5,612 | +€822 | +17.2% |
| Total equity and liabilities | 10/49 | €243,281 | €217,858 | -€25,423 | -10.5% |
| Equity | 10/15 | €64,590 | €56,874 | -€7,716 | -11.9% |
| Contributions | 10/11 | €50,322 | €50,322 | +€0 | 0.0% |
| Capital | 10 | €50,322 | €50,322 | +€0 | 0.0% |
| Issued capital | 100 | €50,322 | €50,322 | +€0 | 0.0% |
| Reserves | 13 | €5,032 | €3,865 | -€1,167 | -23.2% |
| Non-distributable reserves | 130/1 | €5,032 | €3,865 | -€1,167 | -23.2% |
| Legal reserve | 130 | €5,032 | €3,865 | -€1,167 | -23.2% |
| Profit (loss) carried forward | 14 | -€18,554 | -€25,104 | -€6,550 | -35.3% |
| Investment grants | 15 | €27,790 | €27,790 | = | 0.0% |
| Amounts payable | 17/49 | €178,691 | €160,984 | -€17,707 | -9.9% |
| Amounts payable after more than one year | 17 | €119,330 | €99,413 | -€19,917 | -16.7% |
| Financial debts | 170/4 | €119,330 | €99,413 | -€19,917 | -16.7% |
| Amounts payable within one year | 42/48 | €59,361 | €61,571 | +€2,210 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €19,699 | €19,917 | +€218 | +1.1% |
| Other amounts payable | 47/48 | €39,662 | €41,654 | +€1,992 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,598 | €26,246 | -€17,352 | -39.8% |
| Other operating charges | 640/8 | €8,650 | €10,823 | +€2,173 | +25.1% |
| Gross operating margin | 9900 | €46,663 | €31,696 | -€14,967 | -32.1% |
| Operating profit (loss) | 9901 | -€5,585 | -€5,373 | +€212 | +3.8% |
| Financial income | 75/76B | €3,970 | - | -€3,970 | |
| Recurring financial income | 75 | €3,970 | - | -€3,970 | |
| Financial charges | 65/66B | €3,353 | €2,077 | -€1,276 | -38.1% |
| Recurring financial charges | 65 | €3,353 | €2,077 | -€1,276 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,968 | -€7,450 | -€2,482 | -50.0% |
| Income taxes | 67/77 | - | €265 | +€265 | |
| Profit (loss) for the period | 9904 | -€4,968 | -€7,716 | -€2,748 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,968 | -€7,716 | -€2,748 | -55.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.