DEBACO INVEST: 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 INVEST
Largest movements
- Tangible fixed assets -€25,369
down €25,369 (-6.4%), from €399,172 to €373,803
of which Land and buildings: -€25,002
- Cash +€19,775
up €19,775 (+52.7%), from €37,545 to €57,320
mainly Depreciation (+€25,369) and Deferred charges and accrued income (+€16,000)
- Deferred charges and accrued income -€16,000
down €16,000 (-83.3%), from €19,200 to €3,200
- Profit (loss) carried forward -€21,206
down €21,206 (-13.1%), from -€161,948 to -€183,154
- Gross operating margin +€502
up €502 (+7.6%), from €6,587 to €7,089
- Depreciation -€351
down €351 (-1.4%), from €25,720 to €25,369
- Other operating charges +€79
up €79 (+2.8%), from €2,818 to €2,897
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 | €457,539 | €435,945 | -€21,594 | -4.7% |
| Fixed assets | 21/28 | €399,172 | €373,803 | -€25,369 | -6.4% |
| Tangible fixed assets | 22/27 | €399,172 | €373,803 | -€25,369 | -6.4% |
| Land and buildings | 22 | €398,632 | €373,630 | -€25,002 | -6.3% |
| Furniture and vehicles | 24 | €541 | €173 | -€367 | -68.0% |
| Current assets | 29/58 | €58,367 | €62,142 | +€3,775 | +6.5% |
| Amounts receivable after more than one year | 29 | €1,622 | €1,622 | = | 0.0% |
| Other amounts receivable | 291 | €1,622 | €1,622 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €37,545 | €57,320 | +€19,775 | +52.7% |
| Deferred charges and accrued income | 490/1 | €19,200 | €3,200 | -€16,000 | -83.3% |
| Total equity and liabilities | 10/49 | €457,539 | €435,945 | -€21,594 | -4.7% |
| Equity | 10/15 | €52,462 | €31,255 | -€21,206 | -40.4% |
| Contributions | 10/11 | €210,710 | €210,710 | = | 0.0% |
| Contributions outside capital | 11 | €210,710 | €210,710 | = | 0.0% |
| Other | 1109/19 | €210,710 | €210,710 | = | 0.0% |
| Reserves | 13 | €3,700 | €3,700 | = | 0.0% |
| Distributable reserves | 133 | €3,700 | €3,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€161,948 | -€183,154 | -€21,206 | -13.1% |
| Amounts payable | 17/49 | €405,078 | €404,690 | -€387 | -0.1% |
| Amounts payable after more than one year | 17 | €403,155 | €403,155 | = | 0.0% |
| Financial debts | 170/4 | €403,155 | €403,155 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,922 | €1,535 | -€387 | -20.1% |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Other amounts payable | 47/48 | €1,535 | €1,535 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,720 | €25,369 | -€351 | -1.4% |
| Other operating charges | 640/8 | €2,818 | €2,897 | +€79 | +2.8% |
| Gross operating margin | 9900 | €6,587 | €7,089 | +€502 | +7.6% |
| Operating profit (loss) | 9901 | -€21,952 | -€21,177 | +€775 | +3.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €24 | €30 | +€6 | +24.3% |
| Recurring financial charges | 65 | €24 | €30 | +€6 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | -€21,975 | -€21,206 | +€769 | +3.5% |
| Profit (loss) for the period | 9904 | -€21,975 | -€21,206 | +€769 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,975 | -€21,206 | +€769 | +3.5% |
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 31 October 2026 via checked.be.