DEBAHO: 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.
DEBAHO
Largest movements
- Cash -€125,174
down €125,174 (-51.0%), from €245,266 to €120,093
mainly Other debts (-€176,186) and Receivables within one year (-€101,792)
- Receivables within one year +€101,792
up €101,792 (+24290.0%), from €419 to €102,211
of which Trade receivables: +€102,186
- Tangible fixed assets +€37,043
up €37,043 (+145.1%), from €25,535 to €62,578
of which Furniture and vehicles: +€41,685
- Other debts -€176,186
down €176,186 (-97.1%), from €181,446 to €5,260
- Profit (loss) carried forward +€104,551
up €104,551 (+192.2%), from €54,409 to €158,960
- Debts after one year +€32,484
up €32,484 (+3418.1%), from €950 to €33,435
- Tax, wage and social debts +€31,284
up €31,284 (+170.0%), from €18,404 to €49,688
of which Taxes: +€31,320
- Current portion of long-term debt +€16,925
up €16,925 (+163.2%), from €10,371 to €27,296
- Gross operating margin +€155,591
up €155,591 (+148.1%), from €105,079 to €260,670
- Taxes +€44,930
up €44,930 (+236.4%), from €19,008 to €63,938
- Depreciation +€9,480
up €9,480 (+55.9%), from €16,949 to €26,429
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 | €272,975 | €286,522 | +€13,547 | +5.0% |
| Fixed assets | 21/28 | €25,535 | €62,578 | +€37,043 | +145.1% |
| Tangible fixed assets | 22/27 | €25,535 | €62,578 | +€37,043 | +145.1% |
| Land and buildings | 22 | - | €15,227 | +€15,227 | |
| Furniture and vehicles | 24 | €4,436 | €46,121 | +€41,685 | +939.7% |
| Leasing and similar rights | 25 | €21,099 | €1,231 | -€19,868 | -94.2% |
| Current assets | 29/58 | €247,440 | €223,944 | -€23,496 | -9.5% |
| Amounts receivable within one year | 40/41 | €419 | €102,211 | +€101,792 | +24290.0% |
| Trade receivables | 40 | €25 | €102,211 | +€102,186 | +412873.7% |
| Other amounts receivable | 41 | €394 | €0 | -€394 | -100.0% |
| Cash at bank and in hand | 54/58 | €245,266 | €120,093 | -€125,174 | -51.0% |
| Deferred charges and accrued income | 490/1 | €1,755 | €1,640 | -€114 | -6.5% |
| Total equity and liabilities | 10/49 | €272,975 | €286,522 | +€13,547 | +5.0% |
| Equity | 10/15 | €59,409 | €163,960 | +€104,551 | +176.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,409 | €158,960 | +€104,551 | +192.2% |
| Amounts payable | 17/49 | €213,566 | €122,562 | -€91,004 | -42.6% |
| Amounts payable after more than one year | 17 | €950 | €33,435 | +€32,484 | +3418.1% |
| Financial debts | 170/4 | €950 | €33,435 | +€32,484 | +3418.1% |
| Amounts payable within one year | 42/48 | €211,599 | €88,079 | -€123,520 | -58.4% |
| Current portion of amounts payable after more than one year | 42 | €10,371 | €27,296 | +€16,925 | +163.2% |
| Trade debts | 44 | €1,378 | €5,835 | +€4,457 | +323.5% |
| Suppliers | 440/4 | €1,378 | €5,835 | +€4,457 | +323.5% |
| Taxes, remuneration and social security | 45 | €18,404 | €49,688 | +€31,284 | +170.0% |
| Taxes | 450/3 | €14,136 | €45,456 | +€31,320 | +221.6% |
| Remuneration and social security | 454/9 | €4,268 | €4,232 | -€36 | -0.8% |
| Other amounts payable | 47/48 | €181,446 | €5,260 | -€176,186 | -97.1% |
| Accrued charges and deferred income | 492/3 | €1,017 | €1,049 | +€32 | +3.2% |
| Remuneration, social security and pensions | 62 | €3,248 | €3,776 | +€528 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,949 | €26,429 | +€9,480 | +55.9% |
| Other operating charges | 640/8 | €7,672 | €6,511 | -€1,161 | -15.1% |
| Gross operating margin | 9900 | €105,079 | €260,670 | +€155,591 | +148.1% |
| Operating profit (loss) | 9901 | €77,209 | €223,954 | +€146,744 | +190.1% |
| Financial income | 75/76B | €3 | €115 | +€112 | +3640.4% |
| Recurring financial income | 75 | €3 | €115 | +€112 | +3640.4% |
| Financial charges | 65/66B | €453 | €1,171 | +€717 | +158.2% |
| Recurring financial charges | 65 | €453 | €1,171 | +€717 | +158.2% |
| Profit (loss) for the period before taxes | 9903 | €76,759 | €222,898 | +€146,139 | +190.4% |
| Income taxes | 67/77 | €19,008 | €63,938 | +€44,930 | +236.4% |
| Profit (loss) for the period | 9904 | €57,751 | €158,960 | +€101,209 | +175.3% |
| Profit (loss) for the period to be appropriated | 9905 | €57,751 | €158,960 | +€101,209 | +175.3% |
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 12 October 2026 via checked.be.