DEBA-ECOM: 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-ECOM
Largest movements
- Cash -€176
down €176 (-96.8%), from €182 to €6
mainly Net result for the year (-€2,746)
- Tangible fixed assets -€71
no longer reported in 2025 (was €71)
- Receivables within one year -€33
no longer reported in 2025 (was €33)
- Profit (loss) carried forward -€2,746
down €2,746 (-3.9%), from -€71,132 to -€73,878
- Other debts +€1,909
up €1,909 (+3.6%), from €53,022 to €54,931
- Trade debts +€557
up €557 (+65.8%), from €846 to €1,403
- Depreciation -€648
down €648 (-90.1%), from €719 to €71
- Gross operating margin +€274
up €274 (+13.8%), from -€1,994 to -€1,720
- Other operating charges +€39
up €39 (+7.6%), from €508 to €547
- Financial charges -€28
down €28 (-6.4%), from €436 to €408
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 | €2,735 | €2,456 | -€279 | -10.2% |
| Fixed assets | 21/28 | €71 | - | -€71 | |
| Tangible fixed assets | 22/27 | €71 | - | -€71 | |
| Other tangible fixed assets | 26 | €71 | - | -€71 | |
| Current assets | 29/58 | €2,664 | €2,456 | -€208 | -7.8% |
| Stocks and contracts in progress | 3 | €2,450 | €2,450 | = | 0.0% |
| Stocks | 30/36 | €2,450 | €2,450 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33 | - | -€33 | |
| Other amounts receivable | 41 | €33 | - | -€33 | |
| Cash at bank and in hand | 54/58 | €182 | €6 | -€176 | -96.8% |
| Total equity and liabilities | 10/49 | €2,735 | €2,456 | -€279 | -10.2% |
| Equity | 10/15 | -€51,132 | -€53,878 | -€2,746 | -5.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,132 | -€73,878 | -€2,746 | -3.9% |
| Amounts payable | 17/49 | €53,867 | €56,334 | +€2,466 | +4.6% |
| Amounts payable within one year | 42/48 | €53,867 | €56,334 | +€2,466 | +4.6% |
| Trade debts | 44 | €846 | €1,403 | +€557 | +65.8% |
| Suppliers | 440/4 | €846 | €1,403 | +€557 | +65.8% |
| Other amounts payable | 47/48 | €53,022 | €54,931 | +€1,909 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €719 | €71 | -€648 | -90.1% |
| Other operating charges | 640/8 | €508 | €547 | +€39 | +7.6% |
| Gross operating margin | 9900 | -€1,994 | -€1,720 | +€274 | +13.8% |
| Operating profit (loss) | 9901 | -€3,221 | -€2,338 | +€883 | +27.4% |
| Financial charges | 65/66B | €436 | €408 | -€28 | -6.4% |
| Recurring financial charges | 65 | €436 | €408 | -€28 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,656 | -€2,746 | +€911 | +24.9% |
| Profit (loss) for the period | 9904 | -€3,656 | -€2,746 | +€911 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,656 | -€2,746 | +€911 | +24.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.