DEBACARE: what changed
Two fiscal 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.
DEBACARE
Largest movements
- Tangible fixed assets -€2,569
down €2,569 (-26.8%), from €9,572 to €7,003
of which Furniture and vehicles: -€3,118
- Other debts +€70,080
up €70,080 (+137.2%), from €51,095 to €121,175
- Reserves -€50,000
down €50,000 (-47.6%), from €105,000 to €55,000
- Profit (loss) carried forward -€15,393
down €15,393 (-84.6%), from €18,188 to €2,795
- Current portion of long-term debt -€2,896
down €2,896 (-66.4%), from €4,361 to €1,465
- Gross operating margin +€5,271
up €5,271 (+6.9%), from €76,903 to €82,174
- Taxes +€5,119
up €5,119 (+38.1%), from €13,435 to €18,554
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 | €185,553 | €184,441 | -€1,112 | -0.6% |
| Fixed assets | 21/28 | €9,572 | €7,003 | -€2,569 | -26.8% |
| Tangible fixed assets | 22/27 | €9,572 | €7,003 | -€2,569 | -26.8% |
| Plant, machinery and equipment | 23 | €4,086 | €1,945 | -€2,141 | -52.4% |
| Furniture and vehicles | 24 | €5,486 | €2,368 | -€3,118 | -56.8% |
| Assets under construction and advance payments | 27 | - | €2,690 | +€2,690 | |
| Current assets | 29/58 | €175,982 | €177,438 | +€1,456 | +0.8% |
| Amounts receivable within one year | 40/41 | €6,500 | €7,946 | +€1,446 | +22.2% |
| Other amounts receivable | 41 | €6,500 | €7,946 | +€1,446 | +22.2% |
| Cash at bank and in hand | 54/58 | €164,360 | €165,691 | +€1,332 | +0.8% |
| Deferred charges and accrued income | 490/1 | €5,122 | €3,801 | -€1,321 | -25.8% |
| Total equity and liabilities | 10/49 | €185,553 | €184,441 | -€1,112 | -0.6% |
| Equity | 10/15 | €126,188 | €60,795 | -€65,393 | -51.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €105,000 | €55,000 | -€50,000 | -47.6% |
| Distributable reserves | 133 | €105,000 | €55,000 | -€50,000 | -47.6% |
| Profit (loss) carried forward | 14 | €18,188 | €2,795 | -€15,393 | -84.6% |
| Amounts payable | 17/49 | €59,365 | €123,646 | +€64,281 | +108.3% |
| Amounts payable after more than one year | 17 | €1,465 | - | -€1,465 | |
| Financial debts | 170/4 | €1,465 | - | -€1,465 | |
| Amounts payable within one year | 42/48 | €57,899 | €123,646 | +€65,747 | +113.6% |
| Current portion of amounts payable after more than one year | 42 | €4,361 | €1,465 | -€2,896 | -66.4% |
| Trade debts | 44 | €2,443 | €1,006 | -€1,437 | -58.8% |
| Suppliers | 440/4 | €2,443 | €1,006 | -€1,437 | -58.8% |
| Other amounts payable | 47/48 | €51,095 | €121,175 | +€70,080 | +137.2% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,052 | €6,768 | -€284 | -4.0% |
| Other operating charges | 640/8 | €727 | €1,148 | +€420 | +57.8% |
| Gross operating margin | 9900 | €76,903 | €82,174 | +€5,271 | +6.9% |
| Operating profit (loss) | 9901 | €69,124 | €74,258 | +€5,134 | +7.4% |
| Financial income | 75/76B | €6 | €4 | -€2 | -35.3% |
| Recurring financial income | 75 | €6 | €4 | -€2 | -35.3% |
| Financial charges | 65/66B | €991 | €1,101 | +€111 | +11.2% |
| Recurring financial charges | 65 | €991 | €1,101 | +€111 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €68,139 | €73,161 | +€5,021 | +7.4% |
| Income taxes | 67/77 | €13,435 | €18,554 | +€5,119 | +38.1% |
| Profit (loss) for the period | 9904 | €54,704 | €54,607 | -€98 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54,704 | €54,607 | -€98 | -0.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.