DEBAGO 2013: 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.
DEBAGO 2013
Largest movements
- Receivables within one year +€80,907
up €80,907 (+2,491%), from €3,247 to €84,154
of which Trade receivables: +€80,907
- Tangible fixed assets +€58,108
up €58,108 (+10,459%), from €556 to €58,664
of which Furniture and vehicles: +€55,534
- Cash -€13,042
down €13,042 (-25.6%), from €50,904 to €37,862
mainly Receivables within one year (-€80,907) and Investment in fixed assets (net) (-€60,962)
- Trade debts +€55,864
up €55,864 (+7,436%), from €751 to €56,615
- Debts after one year +€39,068
new in 2025: €39,068
- Current portion of long-term debt +€12,668
new in 2025: €12,668
- Accrued charges and deferred income +€12,000
new in 2025: €12,000
- Tax, wage and social debts +€6,754
up €6,754 (+374%), from €1,804 to €8,558
- Gross operating margin +€33,757
up €33,757, from -€22,462 to €11,294
- Depreciation +€2,536
up €2,536 (+798%), from €318 to €2,854
- Financial income -€589
no longer reported in 2025 (was €589)
- Financial charges -€428
down €428 (-13.8%), from €3,101 to €2,673
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 | €54,707 | €180,680 | +€125,973 | +230% |
| Fixed assets | 21/28 | €556 | €58,664 | +€58,108 | +10,459% |
| Tangible fixed assets | 22/27 | €556 | €58,664 | +€58,108 | +10,459% |
| Plant, machinery and equipment | 23 | - | €2,574 | +€2,574 | |
| Furniture and vehicles | 24 | €556 | €56,090 | +€55,534 | +9,996% |
| Current assets | 29/58 | €54,152 | €122,017 | +€67,865 | +125% |
| Amounts receivable within one year | 40/41 | €3,247 | €84,154 | +€80,907 | +2,491% |
| Trade receivables | 40 | €842 | €81,748 | +€80,907 | +9,615% |
| Other amounts receivable | 41 | €2,406 | €2,406 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,904 | €37,862 | -€13,042 | -25.6% |
| Total equity and liabilities | 10/49 | €54,707 | €180,680 | +€125,973 | +230% |
| Equity | 10/15 | €16,090 | €21,041 | +€4,951 | +30.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €1,090 | €1,090 | = | 0.0% |
| Distributable reserves | 133 | €1,090 | €1,090 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €4,951 | +€4,951 | |
| Amounts payable | 17/49 | €38,617 | €159,639 | +€121,022 | +313% |
| Amounts payable after more than one year | 17 | - | €39,068 | +€39,068 | |
| Financial debts | 170/4 | - | €39,068 | +€39,068 | |
| Amounts payable within one year | 42/48 | €38,617 | €108,571 | +€69,954 | +181% |
| Current portion of amounts payable after more than one year | 42 | - | €12,668 | +€12,668 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €751 | €56,615 | +€55,864 | +7,436% |
| Suppliers | 440/4 | €751 | €56,615 | +€55,864 | +7,436% |
| Taxes, remuneration and social security | 45 | €1,804 | €8,558 | +€6,754 | +374% |
| Taxes | 450/3 | €1,804 | €8,558 | +€6,754 | +374% |
| Other amounts payable | 47/48 | €36,062 | €30,729 | -€5,333 | -14.8% |
| Accrued charges and deferred income | 492/3 | - | €12,000 | +€12,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €318 | €2,854 | +€2,536 | +798% |
| Other operating charges | 640/8 | €528 | €676 | +€148 | +28.0% |
| Gross operating margin | 9900 | -€22,462 | €11,294 | +€33,757 | |
| Operating profit (loss) | 9901 | -€23,308 | €7,765 | +€31,073 | |
| Financial income | 75/76B | €589 | - | -€589 | |
| Recurring financial income | 75 | €589 | - | -€589 | |
| Financial charges | 65/66B | €3,101 | €2,673 | -€428 | -13.8% |
| Recurring financial charges | 65 | €3,101 | €2,673 | -€428 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | -€25,819 | €5,092 | +€30,911 | |
| Income taxes | 67/77 | €144 | €141 | -€3 | -2.1% |
| Profit (loss) for the period | 9904 | -€25,963 | €4,951 | +€30,914 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,963 | €4,951 | +€30,914 |
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 21 October 2026 via checked.be.