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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.

What changed

Deba

BE 0446.843.168
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€13,240
2024 · €435,479-€448,719
Equity
€615,044
2024 · €628,284-€13,240
Cash
€5,371
2024 · €22,620-€17,249
Balance sheet total
€616,659
2024 · €629,384-€12,724

Largest movements

2024 to 2025
Assets
  • Receivables after one year +€20,369

    new in 2025: €20,369

  • Cash -€17,249

    down €17,249 (-76.3%), from €22,620 to €5,371

    mainly Receivables after one year (-€20,369) and Net result for the year (-€13,240)

  • Tangible fixed assets -€11,114

    down €11,114 (-3.3%), from €334,684 to €323,570

    of which Land and buildings: -€10,391

Equity and liabilities
  • Reserves -€13,240

    down €13,240 (-2.3%), from €566,284 to €553,044

    of which Distributable reserves: -€13,240

Income statement
  • Gross operating margin -€670,688

    down €670,688 (-98.3%), from €681,998 to €11,311

  • Taxes -€207,576

    down €207,576 (-99.3%), from €208,976 to €1,400

  • Financial charges -€7,548

    down €7,548 (-99.1%), from €7,620 to €72

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €435,479
Gross operating margin -€670,688
Depreciation +€4,897
Other operating charges +€3,800
Financial income -€439
Financial charges +€7,548
Taxes +€207,576
Deferred taxes and other -€1,414
Result 2025 -€13,240

Cash bridge derived

cash 2024 to 2025

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.

From operations -€6,878
Investment -€10,371
Financing €0
Cash 2024 €22,620
Net result for the year -€13,240
Depreciation +€21,485
Receivables after one year -€20,369
Receivables within one year +€4,731
Tax, wage and social debts +€516
Investment in fixed assets (net) -€10,371
Cash 2025 €5,371
Every line side by side 43 lines
Line Code 2024 2025 Change %
Total assets 20/58 €629,384 €616,659 -€12,724 -2.0%
Fixed assets 21/28 €334,698 €323,585 -€11,114 -3.3%
Tangible fixed assets 22/27 €334,684 €323,570 -€11,114 -3.3%
Land and buildings 22 €305,700 €295,310 -€10,391 -3.4%
Furniture and vehicles 24 €28,983 €28,260 -€723 -2.5%
Financial fixed assets 28 €14 €14 = 0.0%
Current assets 29/58 €294,686 €293,075 -€1,611 -0.5%
Amounts receivable after more than one year 29 - €20,369 +€20,369
Other amounts receivable 291 - €20,369 +€20,369
Amounts receivable within one year 40/41 €26,058 €21,327 -€4,731 -18.2%
Other amounts receivable 41 €26,058 €21,327 -€4,731 -18.2%
Current investments 50/53 €246,007 €246,007 = 0.0%
Cash at bank and in hand 54/58 €22,620 €5,371 -€17,249 -76.3%
Total equity and liabilities 10/49 €629,384 €616,659 -€12,724 -2.0%
Equity 10/15 €628,284 €615,044 -€13,240 -2.1%
Contributions 10/11 €62,000 €62,000 = 0.0%
Capital 10 €62,000 €62,000 = 0.0%
Issued capital 100 €62,000 €62,000 = 0.0%
Reserves 13 €566,284 €553,044 -€13,240 -2.3%
Non-distributable reserves 130/1 €6,200 €6,200 = 0.0%
Legal reserve 130 €6,200 €6,200 = 0.0%
Distributable reserves 133 €560,084 €546,844 -€13,240 -2.4%
Amounts payable 17/49 €1,100 €1,616 +€516 +46.9%
Amounts payable within one year 42/48 €1,100 €1,616 +€516 +46.9%
Trade debts 44 €1,100 €1,100 = 0.0%
Suppliers 440/4 €1,100 €1,100 = 0.0%
Taxes, remuneration and social security 45 - €516 +€516
Taxes 450/3 - €516 +€516
Non-recurring operating income 76A €655,538 - -€655,538
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €26,382 €21,485 -€4,897 -18.6%
Other operating charges 640/8 €8,594 €4,793 -€3,800 -44.2%
Gross operating margin 9900 €681,998 €11,311 -€670,688 -98.3%
Operating profit (loss) 9901 €647,023 -€14,967 -€661,990
Financial income 75/76B €3,639 €3,200 -€439 -12.1%
Recurring financial income 75 €3,639 €3,200 -€439 -12.1%
Financial charges 65/66B €7,620 €72 -€7,548 -99.1%
Recurring financial charges 65 €7,620 €72 -€7,548 -99.1%
Profit (loss) for the period before taxes 9903 €643,041 -€11,840 -€654,881
Transfer from deferred taxes 780 €1,414 - -€1,414
Income taxes 67/77 €208,976 €1,400 -€207,576 -99.3%
Profit (loss) for the period 9904 €435,479 -€13,240 -€448,719
Transfer from tax-exempt reserves 789 €2,746 - -€2,746
Profit (loss) for the period to be appropriated 9905 €438,225 -€13,240 -€451,465

Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.