DEBACKER JOLIEN: 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.
DEBACKER JOLIEN
Largest movements
- Cash +€45,382
up €45,382 (+64.1%), from €70,771 to €116,153
mainly Net result for the year (+€31,902) and Depreciation (+€9,625)
- Tangible fixed assets -€9,625
down €9,625 (-24.7%), from €38,913 to €29,288
of which Furniture and vehicles: -€8,496
- Reserves +€31,902
up €31,902 (+38.5%), from €82,963 to €114,865
- Accrued charges and deferred income +€2,133
up €2,133 (+555.0%), from €384 to €2,518
- Tax, wage and social debts +€1,942
up €1,942 (+43.2%), from €4,496 to €6,438
- Gross operating margin +€18,423
up €18,423 (+51.0%), from €36,092 to €54,515
- Taxes +€4,442
up €4,442 (+56.9%), from €7,801 to €12,243
- Depreciation +€2,429
up €2,429 (+33.8%), from €7,196 to €9,625
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 | €110,708 | €146,721 | +€36,013 | +32.5% |
| Fixed assets | 21/28 | €38,913 | €29,288 | -€9,625 | -24.7% |
| Tangible fixed assets | 22/27 | €38,913 | €29,288 | -€9,625 | -24.7% |
| Land and buildings | 22 | €2,242 | €1,233 | -€1,009 | -45.0% |
| Plant, machinery and equipment | 23 | €157 | €37 | -€120 | -76.4% |
| Furniture and vehicles | 24 | €36,514 | €28,018 | -€8,496 | -23.3% |
| Current assets | 29/58 | €71,795 | €117,433 | +€45,637 | +63.6% |
| Amounts receivable within one year | 40/41 | €51 | €515 | +€464 | +901.8% |
| Trade receivables | 40 | €0 | €464 | +€464 | |
| Other amounts receivable | 41 | €51 | €51 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €70,771 | €116,153 | +€45,382 | +64.1% |
| Deferred charges and accrued income | 490/1 | €973 | €764 | -€209 | -21.5% |
| Total equity and liabilities | 10/49 | €110,708 | €146,721 | +€36,013 | +32.5% |
| Equity | 10/15 | €101,563 | €133,465 | +€31,902 | +31.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,963 | €114,865 | +€31,902 | +38.5% |
| Distributable reserves | 133 | €82,963 | €114,865 | +€31,902 | +38.5% |
| Amounts payable | 17/49 | €9,145 | €13,256 | +€4,111 | +45.0% |
| Amounts payable within one year | 42/48 | €8,760 | €10,738 | +€1,978 | +22.6% |
| Taxes, remuneration and social security | 45 | €4,496 | €6,438 | +€1,942 | +43.2% |
| Taxes | 450/3 | €4,496 | €6,438 | +€1,942 | +43.2% |
| Other amounts payable | 47/48 | €4,264 | €4,300 | +€36 | +0.8% |
| Accrued charges and deferred income | 492/3 | €384 | €2,518 | +€2,133 | +555.0% |
| Remuneration, social security and pensions | 62 | €13 | €110 | +€97 | +745.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,196 | €9,625 | +€2,429 | +33.8% |
| Other operating charges | 640/8 | €839 | €513 | -€326 | -38.8% |
| Gross operating margin | 9900 | €36,092 | €54,515 | +€18,423 | +51.0% |
| Operating profit (loss) | 9901 | €28,044 | €44,267 | +€16,223 | +57.8% |
| Financial income | 75/76B | €21 | €31 | +€11 | +51.8% |
| Recurring financial income | 75 | €21 | €31 | +€11 | +51.8% |
| Financial charges | 65/66B | €153 | €154 | +€1 | +0.6% |
| Recurring financial charges | 65 | €153 | €154 | +€1 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €27,912 | €44,145 | +€16,233 | +58.2% |
| Income taxes | 67/77 | €7,801 | €12,243 | +€4,442 | +56.9% |
| Profit (loss) for the period | 9904 | €20,110 | €31,902 | +€11,791 | +58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,110 | €31,902 | +€11,791 | +58.6% |
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 11 October 2026 via checked.be.