DEBACOMA: 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.
DEBACOMA
Largest movements
- Tangible fixed assets +€44,842
up €44,842 (+197.9%), from €22,656 to €67,497
- Deferred charges and accrued income +€855
up €855 (+63.9%), from €1,338 to €2,193
- Debts after one year +€35,423
up €35,423 (+368.5%), from €9,614 to €45,037
- Current portion of long-term debt +€9,131
up €9,131 (+261.4%), from €3,493 to €12,623
- Trade debts +€1,682
up €1,682 (+120.9%), from €1,391 to €3,073
- Depreciation +€12,138
up €12,138 (+524.0%), from €2,316 to €14,454
- Taxes -€2,472
down €2,472 (-95.4%), from €2,592 to €120
- Financial charges +€831
up €831 (+65.4%), from €1,270 to €2,102
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 | €31,009 | €77,049 | +€46,039 | +148.5% |
| Fixed assets | 21/28 | €23,191 | €68,032 | +€44,842 | +193.4% |
| Tangible fixed assets | 22/27 | €22,656 | €67,497 | +€44,842 | +197.9% |
| Furniture and vehicles | 24 | €22,656 | €67,497 | +€44,842 | +197.9% |
| Financial fixed assets | 28 | €535 | €535 | = | 0.0% |
| Current assets | 29/58 | €7,819 | €9,017 | +€1,198 | +15.3% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €6,481 | €6,824 | +€343 | +5.3% |
| Deferred charges and accrued income | 490/1 | €1,338 | €2,193 | +€855 | +63.9% |
| Total equity and liabilities | 10/49 | €31,009 | €77,049 | +€46,039 | +148.5% |
| Equity | 10/15 | €13,714 | €13,267 | -€447 | -3.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,714 | €8,267 | -€447 | -5.1% |
| Amounts payable | 17/49 | €17,295 | €63,782 | +€46,487 | +268.8% |
| Amounts payable after more than one year | 17 | €9,614 | €45,037 | +€35,423 | +368.5% |
| Financial debts | 170/4 | €9,614 | €45,037 | +€35,423 | +368.5% |
| Amounts payable within one year | 42/48 | €7,681 | €18,745 | +€11,064 | +144.0% |
| Current portion of amounts payable after more than one year | 42 | €3,493 | €12,623 | +€9,131 | +261.4% |
| Trade debts | 44 | €1,391 | €3,073 | +€1,682 | +120.9% |
| Suppliers | 440/4 | €1,391 | €3,073 | +€1,682 | +120.9% |
| Taxes, remuneration and social security | 45 | €2,592 | €2,712 | +€120 | +4.6% |
| Taxes | 450/3 | €2,592 | €2,712 | +€120 | +4.6% |
| Other amounts payable | 47/48 | €206 | €338 | +€132 | +64.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,316 | €14,454 | +€12,138 | +524.0% |
| Other operating charges | 640/8 | €1,364 | €1,221 | -€143 | -10.5% |
| Gross operating margin | 9900 | €17,541 | €17,449 | -€92 | -0.5% |
| Operating profit (loss) | 9901 | €13,861 | €1,774 | -€12,087 | -87.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,270 | €2,102 | +€831 | +65.4% |
| Recurring financial charges | 65 | €1,270 | €2,102 | +€831 | +65.4% |
| Profit (loss) for the period before taxes | 9903 | €12,590 | -€328 | -€12,918 | |
| Income taxes | 67/77 | €2,592 | €120 | -€2,472 | -95.4% |
| Profit (loss) for the period | 9904 | €9,998 | -€447 | -€10,446 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,998 | -€447 | -€10,446 |
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 29 September 2026 via checked.be.