DEBA-BOUW: 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-BOUW
Largest movements
- Tangible fixed assets +€39,102
up €39,102 (+12.7%), from €307,074 to €346,176
of which Assets under construction and advance payments: +€37,526
- Current investments -€11,350
down €11,350 (-32.0%), from €35,445 to €24,095
- Cash -€5,002
down €5,002 (-53.8%), from €9,301 to €4,299
mainly Investment in fixed assets (net) (-€42,205) and Receivables within one year (-€4,888)
- Receivables within one year +€4,888
up €4,888 (+44.1%), from €11,081 to €15,969
- Trade debts +€23,937
up €23,937 (+241.2%), from €9,922 to €33,859
- Accrued charges and deferred income +€4,899
up €4,899 (+1908.6%), from €257 to €5,155
- Profit (loss) carried forward +€4,542
up €4,542 (+3.4%), from €132,276 to €136,818
- Depreciation -€2,141
down €2,141 (-40.8%), from €5,244 to €3,103
- Financial charges +€1,989
up €1,989 (+34.2%), from €5,819 to €7,808
- Other operating charges +€532
up €532 (+5.2%), from €10,229 to €10,761
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 | €368,184 | €399,036 | +€30,852 | +8.4% |
| Fixed assets | 21/28 | €307,074 | €346,176 | +€39,102 | +12.7% |
| Tangible fixed assets | 22/27 | €307,074 | €346,176 | +€39,102 | +12.7% |
| Land and buildings | 22 | €109,313 | €107,900 | -€1,413 | -1.3% |
| Furniture and vehicles | 24 | - | €4,679 | +€4,679 | |
| Other tangible fixed assets | 26 | €197,761 | €196,071 | -€1,690 | -0.9% |
| Assets under construction and advance payments | 27 | - | €37,526 | +€37,526 | |
| Current assets | 29/58 | €61,110 | €52,860 | -€8,250 | -13.5% |
| Amounts receivable within one year | 40/41 | €11,081 | €15,969 | +€4,888 | +44.1% |
| Trade receivables | 40 | €11,081 | €15,969 | +€4,888 | +44.1% |
| Current investments | 50/53 | €35,445 | €24,095 | -€11,350 | -32.0% |
| Cash at bank and in hand | 54/58 | €9,301 | €4,299 | -€5,002 | -53.8% |
| Deferred charges and accrued income | 490/1 | €5,282 | €8,497 | +€3,214 | +60.8% |
| Total equity and liabilities | 10/49 | €368,184 | €399,036 | +€30,852 | +8.4% |
| Equity | 10/15 | €242,276 | €246,818 | +€4,542 | +1.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,276 | €136,818 | +€4,542 | +3.4% |
| Amounts payable | 17/49 | €125,908 | €152,218 | +€26,310 | +20.9% |
| Amounts payable within one year | 42/48 | €125,651 | €147,063 | +€21,412 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €1,368 | - | -€1,368 | |
| Trade debts | 44 | €9,922 | €33,859 | +€23,937 | +241.2% |
| Suppliers | 440/4 | €9,922 | €33,859 | +€23,937 | +241.2% |
| Taxes, remuneration and social security | 45 | €2,280 | €2,898 | +€618 | +27.1% |
| Taxes | 450/3 | €2,280 | €2,898 | +€618 | +27.1% |
| Other amounts payable | 47/48 | €112,080 | €110,305 | -€1,775 | -1.6% |
| Accrued charges and deferred income | 492/3 | €257 | €5,155 | +€4,899 | +1908.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,244 | €3,103 | -€2,141 | -40.8% |
| Other operating charges | 640/8 | €10,229 | €10,761 | +€532 | +5.2% |
| Gross operating margin | 9900 | €26,574 | €26,359 | -€215 | -0.8% |
| Operating profit (loss) | 9901 | €11,101 | €12,496 | +€1,395 | +12.6% |
| Financial income | 75/76B | €117 | €215 | +€98 | +84.2% |
| Recurring financial income | 75 | €117 | €215 | +€98 | +84.2% |
| Financial charges | 65/66B | €5,819 | €7,808 | +€1,989 | +34.2% |
| Recurring financial charges | 65 | €5,819 | €7,808 | +€1,989 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | €5,398 | €4,902 | -€496 | -9.2% |
| Income taxes | 67/77 | €346 | €360 | +€14 | +4.0% |
| Profit (loss) for the period | 9904 | €5,052 | €4,542 | -€510 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,052 | €4,542 | -€510 | -10.1% |
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 11 October 2026 via checked.be.