DEBA ENERGY: 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 ENERGY
Largest movements
- Tangible fixed assets -€101,965
down €101,965 (-17.0%), from €600,956 to €498,992
- Receivables within one year +€33,863
up €33,863 (+172%), from €19,632 to €53,495
of which Trade receivables: +€37,577
- Profit (loss) carried forward -€105,078
down €105,078 (-23.1%), from €455,197 to €350,119
- Other debts +€40,000
up €40,000 (+22.2%), from €180,000 to €220,000
- Investment grants -€11,565
down €11,565 (-17.0%), from €68,162 to €56,596
- Tax, wage and social debts +€9,479
up €9,479 (+364%), from €2,606 to €12,085
- Taxes -€21,289
down €21,289 (-94.4%), from €22,546 to €1,257
- Gross operating margin +€17,391
up €17,391 (+9.2%), from €189,830 to €207,221
- Financial income -€4,199
down €4,199 (-26.6%), from €15,765 to €11,565
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 | €738,638 | €668,269 | -€70,370 | -9.5% |
| Fixed assets | 21/28 | €626,606 | €528,242 | -€98,365 | -15.7% |
| Intangible fixed assets | 21 | €25,650 | €29,250 | +€3,600 | +14.0% |
| Tangible fixed assets | 22/27 | €600,956 | €498,992 | -€101,965 | -17.0% |
| Plant, machinery and equipment | 23 | €600,956 | €498,992 | -€101,965 | -17.0% |
| Current assets | 29/58 | €112,032 | €140,027 | +€27,995 | +25.0% |
| Amounts receivable within one year | 40/41 | €19,632 | €53,495 | +€33,863 | +172% |
| Trade receivables | 40 | €15,919 | €53,495 | +€37,577 | +236% |
| Other amounts receivable | 41 | €3,713 | €0 | -€3,713 | -100% |
| Cash at bank and in hand | 54/58 | €89,868 | €83,999 | -€5,868 | -6.5% |
| Deferred charges and accrued income | 490/1 | €2,532 | €2,532 | = | 0.0% |
| Total equity and liabilities | 10/49 | €738,638 | €668,269 | -€70,370 | -9.5% |
| Equity | 10/15 | €531,419 | €414,775 | -€116,644 | -21.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €455,197 | €350,119 | -€105,078 | -23.1% |
| Investment grants | 15 | €68,162 | €56,596 | -€11,565 | -17.0% |
| Provisions and deferred taxes | 16 | €18,687 | €17,028 | -€1,659 | -8.9% |
| Provisions for liabilities and charges | 160/5 | €18,687 | €17,028 | -€1,659 | -8.9% |
| Major repairs and maintenance | 162 | €18,687 | €17,028 | -€1,659 | -8.9% |
| Amounts payable | 17/49 | €188,533 | €236,466 | +€47,933 | +25.4% |
| Amounts payable within one year | 42/48 | €183,505 | €236,466 | +€52,960 | +28.9% |
| Trade debts | 44 | €899 | €4,381 | +€3,482 | +387% |
| Suppliers | 440/4 | €899 | €4,381 | +€3,482 | +387% |
| Taxes, remuneration and social security | 45 | €2,606 | €12,085 | +€9,479 | +364% |
| Taxes | 450/3 | €2,606 | €12,085 | +€9,479 | +364% |
| Other amounts payable | 47/48 | €180,000 | €220,000 | +€40,000 | +22.2% |
| Accrued charges and deferred income | 492/3 | €5,028 | €0 | -€5,028 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,965 | €101,965 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | -€1,659 | -€1,659 | |
| Other operating charges | 640/8 | €1,101 | €1,332 | +€231 | +21.0% |
| Gross operating margin | 9900 | €189,830 | €207,221 | +€17,391 | +9.2% |
| Operating profit (loss) | 9901 | €86,764 | €105,583 | +€18,819 | +21.7% |
| Financial income | 75/76B | €15,765 | €11,565 | -€4,199 | -26.6% |
| Recurring financial income | 75 | €15,765 | €11,565 | -€4,199 | -26.6% |
| Financial charges | 65/66B | €778 | €970 | +€192 | +24.6% |
| Recurring financial charges | 65 | €778 | €970 | +€192 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €101,751 | €116,179 | +€14,428 | +14.2% |
| Income taxes | 67/77 | €22,546 | €1,257 | -€21,289 | -94.4% |
| Profit (loss) for the period | 9904 | €79,204 | €114,922 | +€35,717 | +45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €79,204 | €114,922 | +€35,717 | +45.1% |
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 13 October 2026 via checked.be.