DEBACO BEHEER: 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.
DEBACO BEHEER
Largest movements
- Receivables within one year -€52,921
down €52,921 (-50.8%), from €104,086 to €51,165
of which Trade receivables: -€54,553
- Tangible fixed assets -€46,535
down €46,535 (-5.6%), from €835,924 to €789,390
of which Land and buildings: -€32,712
- Other debts -€119,971
down €119,971 (-17.5%), from €687,100 to €567,129
- Reserves +€34,734
up €34,734 (+27.7%), from €125,536 to €160,270
- Tax, wage and social debts +€18,514
up €18,514 (+64.5%), from €28,722 to €47,235
of which Taxes: +€12,994
- Debts after one year -€15,000
down €15,000 (-22.2%), from €67,500 to €52,500
- Short-term financial debts -€12,922
no longer reported in 2025 (was €12,922)
- Gross operating margin +€30,361
up €30,361 (+44.3%), from €68,538 to €98,899
- Taxes +€5,044
up €5,044 (+752%), from €671 to €5,715
- Other operating charges -€3,150
down €3,150 (-36.9%), from €8,528 to €5,378
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 | €954,492 | €860,946 | -€93,546 | -9.8% |
| Fixed assets | 21/28 | €835,924 | €789,390 | -€46,535 | -5.6% |
| Tangible fixed assets | 22/27 | €835,924 | €789,390 | -€46,535 | -5.6% |
| Land and buildings | 22 | €820,984 | €788,272 | -€32,712 | -4.0% |
| Furniture and vehicles | 24 | €14,941 | €1,118 | -€13,823 | -92.5% |
| Current assets | 29/58 | €118,568 | €71,556 | -€47,011 | -39.6% |
| Amounts receivable within one year | 40/41 | €104,086 | €51,165 | -€52,921 | -50.8% |
| Trade receivables | 40 | €96,202 | €41,649 | -€54,553 | -56.7% |
| Other amounts receivable | 41 | €7,884 | €9,516 | +€1,632 | +20.7% |
| Cash at bank and in hand | 54/58 | €10,220 | €17,191 | +€6,970 | +68.2% |
| Deferred charges and accrued income | 490/1 | €4,261 | €3,200 | -€1,061 | -24.9% |
| Total equity and liabilities | 10/49 | €954,492 | €860,946 | -€93,546 | -9.8% |
| Equity | 10/15 | €141,848 | €176,582 | +€34,734 | +24.5% |
| Contributions | 10/11 | €16,312 | €16,312 | = | 0.0% |
| Reserves | 13 | €125,536 | €160,270 | +€34,734 | +27.7% |
| Distributable reserves | 133 | €125,536 | €160,270 | +€34,734 | +27.7% |
| Amounts payable | 17/49 | €812,644 | €684,363 | -€128,280 | -15.8% |
| Amounts payable after more than one year | 17 | €67,500 | €52,500 | -€15,000 | -22.2% |
| Financial debts | 170/4 | €67,500 | €52,500 | -€15,000 | -22.2% |
| Amounts payable within one year | 42/48 | €743,744 | €631,073 | -€112,670 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 43 | €12,922 | - | -€12,922 | |
| Credit institutions | 430/8 | €12,922 | - | -€12,922 | |
| Trade debts | 44 | - | €1,709 | +€1,709 | |
| Suppliers | 440/4 | - | €1,709 | +€1,709 | |
| Taxes, remuneration and social security | 45 | €28,722 | €47,235 | +€18,514 | +64.5% |
| Taxes | 450/3 | €6,642 | €19,635 | +€12,994 | +196% |
| Remuneration and social security | 454/9 | €22,080 | €27,600 | +€5,520 | +25.0% |
| Other amounts payable | 47/48 | €687,100 | €567,129 | -€119,971 | -17.5% |
| Accrued charges and deferred income | 492/3 | €1,400 | €790 | -€610 | -43.6% |
| Non-recurring operating income | 76A | - | €26,833 | +€26,833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,660 | €47,019 | -€641 | -1.3% |
| Other operating charges | 640/8 | €8,528 | €5,378 | -€3,150 | -36.9% |
| Gross operating margin | 9900 | €68,538 | €98,899 | +€30,361 | +44.3% |
| Operating profit (loss) | 9901 | €12,350 | €46,503 | +€34,153 | +277% |
| Financial income | 75/76B | - | €144 | +€144 | |
| Recurring financial income | 75 | - | €144 | +€144 | |
| Financial charges | 65/66B | €6,630 | €6,197 | -€434 | -6.5% |
| Recurring financial charges | 65 | €6,630 | €6,197 | -€434 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €5,720 | €40,449 | +€34,730 | +607% |
| Income taxes | 67/77 | €671 | €5,715 | +€5,044 | +752% |
| Profit (loss) for the period | 9904 | €5,049 | €34,734 | +€29,685 | +588% |
| Profit (loss) for the period to be appropriated | 9905 | €5,049 | €34,734 | +€29,685 | +588% |
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 19 October 2026 via checked.be.