DEBAFAR: 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.
What changed
DEBAFAR
NACE 66.110, Activities auxiliary to financial services and insurance activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€6,787
2024 · -€3,484-€3,302
Equity
€286,717
2024 · €293,504-€6,787
Cash
€7,480
2024 · €12,684-€5,203
Balance sheet total
€887,047
2024 · €887,400-€353
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Accrued charges and deferred income +€14,538
up €14,538 (+106%), from €13,652 to €28,190
- Other debts -€9,737
down €9,737 (-1.7%), from €574,026 to €564,289
Income statement
- Taxes +€1,647
up €1,647 (+294%), from €561 to €2,208
- Gross operating margin -€1,106
down €1,106 (-6.8%), from €16,327 to €15,220
- Depreciation +€333
up €333 (+25.7%), from €1,297 to €1,629
- Other operating charges +€264
up €264 (+72.6%), from €363 to €627
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.
Result 2024
-€3,484
Gross operating margin
-€1,106
Depreciation
-€333
Other operating charges
-€264
Financial income
+€127
Financial charges
-€79
Taxes
-€1,647
Result 2025
-€6,787
raises the resultlowers the result
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.
From operations
-€4,188
Investment
€0
Financing
-€1,016
Cash 2024
€12,684
From operations (derived)
-€4,188
Net result for the year
-€6,787
Depreciation
+€1,629
Receivables within one year
-€6,832
Deferred charges and accrued income
+€353
Trade debts
-€2,145
Tax, wage and social debts
+€4,794
Other debts
-€9,737
Accrued charges and deferred income
+€14,538
Financing
-€1,016
Current portion of long-term debt
-€1,016
Cash 2025
€7,480
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €887,400 | €887,047 | -€353 | 0.0% |
| Fixed assets | 21/28 | €817,809 | €816,180 | -€1,629 | -0.2% |
| Tangible fixed assets | 22/27 | €4,709 | €3,080 | -€1,629 | -34.6% |
| Plant, machinery and equipment | 23 | €1,536 | €1,126 | -€410 | -26.7% |
| Furniture and vehicles | 24 | €3,173 | €1,954 | -€1,219 | -38.4% |
| Financial fixed assets | 28 | €813,100 | €813,100 | = | 0.0% |
| Current assets | 29/58 | €69,591 | €70,867 | +€1,276 | +1.8% |
| Amounts receivable within one year | 40/41 | €50,839 | €57,671 | +€6,832 | +13.4% |
| Trade receivables | 40 | €47,500 | €57,475 | +€9,975 | +21.0% |
| Other amounts receivable | 41 | €3,339 | €196 | -€3,143 | -94.1% |
| Cash at bank and in hand | 54/58 | €12,684 | €7,480 | -€5,203 | -41.0% |
| Deferred charges and accrued income | 490/1 | €6,069 | €5,716 | -€353 | -5.8% |
| Total equity and liabilities | 10/49 | €887,400 | €887,047 | -€353 | 0.0% |
| Equity | 10/15 | €293,504 | €286,717 | -€6,787 | -2.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €214,105 | €214,105 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €207,955 | €207,955 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,898 | €11,111 | -€6,787 | -37.9% |
| Amounts payable | 17/49 | €593,896 | €600,330 | +€6,434 | +1.1% |
| Amounts payable within one year | 42/48 | €580,244 | €572,140 | -€8,104 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €1,016 | €0 | -€1,016 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,561 | €2,415 | -€2,145 | -47.0% |
| Suppliers | 440/4 | €4,561 | €2,415 | -€2,145 | -47.0% |
| Taxes, remuneration and social security | 45 | €642 | €5,436 | +€4,794 | +747% |
| Taxes | 450/3 | €642 | €5,436 | +€4,794 | +747% |
| Other amounts payable | 47/48 | €574,026 | €564,289 | -€9,737 | -1.7% |
| Accrued charges and deferred income | 492/3 | €13,652 | €28,190 | +€14,538 | +106% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,297 | €1,629 | +€333 | +25.7% |
| Other operating charges | 640/8 | €363 | €627 | +€264 | +72.6% |
| Gross operating margin | 9900 | €16,327 | €15,220 | -€1,106 | -6.8% |
| Operating profit (loss) | 9901 | €14,667 | €12,964 | -€1,703 | -11.6% |
| Financial income | 75/76B | €0 | €127 | +€127 | +42,233% |
| Recurring financial income | 75 | €0 | €127 | +€127 | +42,233% |
| Financial charges | 65/66B | €17,591 | €17,670 | +€79 | +0.5% |
| Recurring financial charges | 65 | €17,591 | €17,670 | +€79 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,924 | -€4,579 | -€1,655 | -56.6% |
| Income taxes | 67/77 | €561 | €2,208 | +€1,647 | +294% |
| Profit (loss) for the period | 9904 | -€3,484 | -€6,787 | -€3,302 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,484 | -€6,787 | -€3,302 | -94.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.