DEBA SYSTEMS: 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 SYSTEMS
Largest movements
- Tangible fixed assets -€67,057
down €67,057 (-6.0%), from €1.1m to €1.1m
of which Assets under construction and advance payments: -€36,691
- Cash +€58,239
up €58,239 (+145%), from €40,225 to €98,464
mainly Depreciation (+€67,057) and Receivables within one year (+€38,822)
- Receivables within one year -€38,822
down €38,822 (-72.1%), from €53,841 to €15,019
of which Trade receivables: -€40,599
- Other debts -€47,755
down €47,755 (-96.8%), from €49,341 to €1,586
- Trade debts -€20,822
down €20,822 (-86.8%), from €23,979 to €3,157
- Gross operating margin +€28,233
up €28,233 (+35.0%), from €80,664 to €108,897
- Other operating charges -€2,994
down €2,994 (-17.0%), from €17,591 to €14,598
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 | €1,234,755 | €1,187,115 | -€47,640 | -3.9% |
| Fixed assets | 21/28 | €1,125,347 | €1,058,290 | -€67,057 | -6.0% |
| Tangible fixed assets | 22/27 | €1,122,937 | €1,055,880 | -€67,057 | -6.0% |
| Land and buildings | 22 | €615,462 | €585,915 | -€29,546 | -4.8% |
| Plant, machinery and equipment | 23 | €2,406 | €1,586 | -€820 | -34.1% |
| Assets under construction and advance payments | 27 | €505,070 | €468,379 | -€36,691 | -7.3% |
| Financial fixed assets | 28 | €2,410 | €2,410 | = | 0.0% |
| Current assets | 29/58 | €109,408 | €128,825 | +€19,417 | +17.7% |
| Stocks and contracts in progress | 3 | €10,101 | €10,101 | = | 0.0% |
| Stocks | 30/36 | €10,101 | €10,101 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €53,841 | €15,019 | -€38,822 | -72.1% |
| Trade receivables | 40 | €51,006 | €10,407 | -€40,599 | -79.6% |
| Other amounts receivable | 41 | €2,835 | €4,612 | +€1,777 | +62.7% |
| Cash at bank and in hand | 54/58 | €40,225 | €98,464 | +€58,239 | +145% |
| Deferred charges and accrued income | 490/1 | €5,241 | €5,241 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,234,755 | €1,187,115 | -€47,640 | -3.9% |
| Equity | 10/15 | €974,718 | €994,157 | +€19,439 | +2.0% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €967,855 | €975,407 | +€7,551 | +0.8% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,328 | €26,328 | = | 0.0% |
| Distributable reserves | 133 | €939,652 | €947,204 | +€7,551 | +0.8% |
| Profit (loss) carried forward | 14 | -€11,887 | - | +€11,887 | |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Deferred taxes | 168 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €245,037 | €177,958 | -€67,079 | -27.4% |
| Amounts payable after more than one year | 17 | €170,378 | €161,936 | -€8,443 | -5.0% |
| Financial debts | 170/4 | €170,378 | €161,936 | -€8,443 | -5.0% |
| Amounts payable within one year | 42/48 | €74,659 | €5,498 | -€69,161 | -92.6% |
| Trade debts | 44 | €23,979 | €3,157 | -€20,822 | -86.8% |
| Suppliers | 440/4 | €23,979 | €3,157 | -€20,822 | -86.8% |
| Taxes, remuneration and social security | 45 | €1,339 | €755 | -€584 | -43.6% |
| Taxes | 450/3 | €1,339 | €755 | -€584 | -43.6% |
| Other amounts payable | 47/48 | €49,341 | €1,586 | -€47,755 | -96.8% |
| Accrued charges and deferred income | 492/3 | - | €10,524 | +€10,524 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,021 | €67,057 | +€36 | +0.1% |
| Other operating charges | 640/8 | €17,591 | €14,598 | -€2,994 | -17.0% |
| Gross operating margin | 9900 | €80,664 | €108,897 | +€28,233 | +35.0% |
| Operating profit (loss) | 9901 | -€3,948 | €27,242 | +€31,190 | |
| Financial charges | 65/66B | €7,819 | €6,780 | -€1,039 | -13.3% |
| Recurring financial charges | 65 | €7,819 | €6,780 | -€1,039 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,767 | €20,462 | +€32,230 | |
| Income taxes | 67/77 | €120 | €1,023 | +€903 | +753% |
| Profit (loss) for the period | 9904 | -€11,887 | €19,439 | +€31,326 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,887 | €19,439 | +€31,326 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.