DEBA: 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.
DEBA
Largest movements
- Cash -€151,836
down €151,836 (-81.5%), from €186,194 to €34,358
mainly Contributions, distributions and other (-€105,000) and Receivables after one year (-€77,750)
- Receivables after one year +€77,750
up €77,750 (+162%), from €48,000 to €125,750
- Receivables within one year +€62,044
up €62,044 (+70.7%), from €87,788 to €149,832
of which Trade receivables: +€51,417
- Profit (loss) carried forward -€73,597
down €73,597 (-91.1%), from €80,822 to €7,225
- Trade debts +€31,849
up €31,849 (+117%), from €27,320 to €59,170
- Tax, wage and social debts +€29,572
up €29,572 (+1,534%), from €1,928 to €31,500
- Gross operating margin +€54,097
up €54,097, from -€15,340 to €38,756
- Turnover +€28,935
up €28,935 (+6.7%), from €431,406 to €460,341
- Purchases and services -€23,720
down €23,720 (-5.3%), from €450,485 to €426,765
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 | €323,937 | €311,762 | -€12,175 | -3.8% |
| Fixed assets | 21/28 | €1,422 | €1,248 | -€173 | -12.2% |
| Tangible fixed assets | 22/27 | €1,397 | €1,223 | -€173 | -12.4% |
| Plant, machinery and equipment | 23 | €560 | €236 | -€324 | -57.8% |
| Furniture and vehicles | 24 | €836 | €987 | +€151 | +18.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €322,516 | €310,514 | -€12,002 | -3.7% |
| Amounts receivable after more than one year | 29 | €48,000 | €125,750 | +€77,750 | +162% |
| Other amounts receivable | 291 | €48,000 | €125,750 | +€77,750 | +162% |
| Amounts receivable within one year | 40/41 | €87,788 | €149,832 | +€62,044 | +70.7% |
| Trade receivables | 40 | €58,614 | €110,031 | +€51,417 | +87.7% |
| Other amounts receivable | 41 | €29,174 | €39,801 | +€10,627 | +36.4% |
| Cash at bank and in hand | 54/58 | €186,194 | €34,358 | -€151,836 | -81.5% |
| Deferred charges and accrued income | 490/1 | €533 | €574 | +€41 | +7.6% |
| Total equity and liabilities | 10/49 | €323,937 | €311,762 | -€12,175 | -3.8% |
| Equity | 10/15 | €251,337 | €177,741 | -€73,597 | -29.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €151,915 | €151,915 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €150,055 | €150,055 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,822 | €7,225 | -€73,597 | -91.1% |
| Provisions and deferred taxes | 16 | €43,352 | €43,352 | = | 0.0% |
| Deferred taxes | 168 | €43,352 | €43,352 | = | 0.0% |
| Amounts payable | 17/49 | €29,248 | €90,670 | +€61,421 | +210% |
| Amounts payable within one year | 42/48 | €29,248 | €90,670 | +€61,421 | +210% |
| Trade debts | 44 | €27,320 | €59,170 | +€31,849 | +117% |
| Suppliers | 440/4 | €27,320 | €59,170 | +€31,849 | +117% |
| Taxes, remuneration and social security | 45 | €1,928 | €31,500 | +€29,572 | +1,534% |
| Taxes | 450/3 | €1,928 | €31,500 | +€29,572 | +1,534% |
| Turnover | 70 | €431,406 | €460,341 | +€28,935 | +6.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €450,485 | €426,765 | -€23,720 | -5.3% |
| Remuneration, social security and pensions | 62 | €2,624 | €1,429 | -€1,195 | -45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,004 | €1,206 | -€798 | -39.8% |
| Other operating charges | 640/8 | €3,601 | €3,718 | +€117 | +3.2% |
| Gross operating margin | 9900 | -€15,340 | €38,756 | +€54,097 | |
| Operating profit (loss) | 9901 | -€23,570 | €32,403 | +€55,973 | |
| Financial income | 75/76B | €4,186 | €2,515 | -€1,671 | -39.9% |
| Recurring financial income | 75 | €2,186 | €2,515 | +€329 | +15.1% |
| Non-recurring financial income | 76B | €2,000 | - | -€2,000 | |
| Financial charges | 65/66B | €1,429 | €1,485 | +€56 | +3.9% |
| Recurring financial charges | 65 | €1,429 | €1,485 | +€56 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,813 | €33,433 | +€54,246 | |
| Income taxes | 67/77 | - | €2,030 | +€2,030 | |
| Profit (loss) for the period | 9904 | -€20,813 | €31,403 | +€52,216 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,813 | €31,403 | +€52,216 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.