Debacon: 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.
Debacon
Largest movements
- Deferred charges and accrued income +€6,040
up €6,040 (+149%), from €4,054 to €10,094
- Receivables within one year +€2,740
up €2,740 (+17.7%), from €15,495 to €18,235
of which Trade receivables: +€4,737
- Cash -€2,120
down €2,120 (-3.1%), from €68,374 to €66,254
mainly Contributions, distributions and other (-€62,888) and Deferred charges and accrued income (-€6,040)
- Tangible fixed assets -€1,217
down €1,217 (-7.1%), from €17,107 to €15,890
of which Plant, machinery and equipment: -€1,138
- Other debts +€3,238
up €3,238 (+3.5%), from €92,771 to €96,009
- Tax, wage and social debts +€2,892
up €2,892 (+36.1%), from €8,001 to €10,893
- Gross operating margin +€11,415
up €11,415 (+15.7%), from €72,628 to €84,042
- Taxes +€2,105
up €2,105 (+14.8%), from €14,271 to €16,376
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 | €105,030 | €110,473 | +€5,443 | +5.2% |
| Fixed assets | 21/28 | €17,107 | €15,890 | -€1,217 | -7.1% |
| Tangible fixed assets | 22/27 | €17,107 | €15,890 | -€1,217 | -7.1% |
| Plant, machinery and equipment | 23 | €13,647 | €12,508 | -€1,138 | -8.3% |
| Furniture and vehicles | 24 | €3,460 | €3,382 | -€78 | -2.3% |
| Current assets | 29/58 | €87,923 | €94,583 | +€6,659 | +7.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €15,495 | €18,235 | +€2,740 | +17.7% |
| Trade receivables | 40 | €13,498 | €18,235 | +€4,737 | +35.1% |
| Other amounts receivable | 41 | €1,997 | €0 | -€1,997 | -100% |
| Cash at bank and in hand | 54/58 | €68,374 | €66,254 | -€2,120 | -3.1% |
| Deferred charges and accrued income | 490/1 | €4,054 | €10,094 | +€6,040 | +149% |
| Total equity and liabilities | 10/49 | €105,030 | €110,473 | +€5,443 | +5.2% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €103,030 | €108,473 | +€5,443 | +5.3% |
| Amounts payable within one year | 42/48 | €102,068 | €108,376 | +€6,308 | +6.2% |
| Trade debts | 44 | €1,296 | €1,474 | +€177 | +13.7% |
| Suppliers | 440/4 | €1,296 | €1,474 | +€177 | +13.7% |
| Taxes, remuneration and social security | 45 | €8,001 | €10,893 | +€2,892 | +36.1% |
| Taxes | 450/3 | €8,001 | €10,893 | +€2,892 | +36.1% |
| Other amounts payable | 47/48 | €92,771 | €96,009 | +€3,238 | +3.5% |
| Accrued charges and deferred income | 492/3 | €962 | €97 | -€865 | -89.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,520 | €3,141 | -€379 | -10.8% |
| Other operating charges | 640/8 | €919 | €756 | -€163 | -17.7% |
| Gross operating margin | 9900 | €72,628 | €84,042 | +€11,415 | +15.7% |
| Operating profit (loss) | 9901 | €68,188 | €80,146 | +€11,957 | +17.5% |
| Financial income | 75/76B | €686 | €0 | -€686 | -100.0% |
| Recurring financial income | 75 | €686 | €0 | -€686 | -100.0% |
| Financial charges | 65/66B | €1,050 | €882 | -€168 | -16.0% |
| Recurring financial charges | 65 | €1,050 | €882 | -€168 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €67,824 | €79,264 | +€11,440 | +16.9% |
| Income taxes | 67/77 | €14,271 | €16,376 | +€2,105 | +14.8% |
| Profit (loss) for the period | 9904 | €53,553 | €62,888 | +€9,335 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,553 | €62,888 | +€9,335 | +17.4% |
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 15 October 2026 via checked.be.