DEBAHOLD: 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.
DEBAHOLD
Largest movements
- Cash +€316,242
up €316,242 (+1291.4%), from €24,488 to €340,730
mainly Receivables within one year (+€271,901) and Net result for the year (+€161,691)
- Receivables within one year -€271,901
down €271,901 (-30.0%), from €906,978 to €635,077
of which Other amounts receivable: -€271,705
- Tangible fixed assets -€98,728
down €98,728 (-2.2%), from €4.6m to €4.5m
of which Land and buildings: -€126,500
- Debts after one year -€208,668
down €208,668 (-7.5%), from €2.8m to €2.6m
- Profit (loss) carried forward +€161,691
up €161,691 (+13.3%), from €1.2m to €1.4m
- Turnover +€180,000
up €180,000 (+33.3%), from €540,000 to €720,000
- Depreciation +€67,475
up €67,475 (+114.3%), from €59,025 to €126,500
- Financial charges +€52,587
up €52,587 (+31.8%), from €165,592 to €218,179
- Services and other goods -€33,553
down €33,553 (-15.9%), from €210,673 to €177,120
- Taxes +€22,203
up €22,203 (+63.8%), from €34,790 to €56,993
of which Taxes: +€22,200
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 | €6,829,240 | €6,774,853 | -€54,387 | -0.8% |
| Fixed assets | 21/28 | €5,897,775 | €5,799,047 | -€98,728 | -1.7% |
| Tangible fixed assets | 22/27 | €4,583,246 | €4,484,518 | -€98,728 | -2.2% |
| Land and buildings | 22 | €3,588,805 | €3,462,305 | -€126,500 | -3.5% |
| Furniture and vehicles | 24 | €247,781 | €251,590 | +€3,809 | +1.5% |
| Other tangible fixed assets | 26 | €746,660 | €770,623 | +€23,963 | +3.2% |
| Financial fixed assets | 28 | €1,314,529 | €1,314,529 | = | 0.0% |
| Affiliated companies | 280/1 | €1,312,029 | €1,312,029 | = | 0.0% |
| Participating interests | 280 | €1,312,029 | €1,312,029 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €931,466 | €975,806 | +€44,341 | +4.8% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €906,978 | €635,077 | -€271,901 | -30.0% |
| Trade receivables | 40 | €197 | €0 | -€197 | -100.0% |
| Other amounts receivable | 41 | €906,781 | €635,077 | -€271,705 | -30.0% |
| Cash at bank and in hand | 54/58 | €24,488 | €340,730 | +€316,242 | +1291.4% |
| Total equity and liabilities | 10/49 | €6,829,240 | €6,774,853 | -€54,387 | -0.8% |
| Equity | 10/15 | €1,939,432 | €2,125,086 | +€185,654 | +9.6% |
| 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% |
| Revaluation surpluses | 12 | €551,150 | €575,113 | +€23,963 | +4.3% |
| Reserves | 13 | €110,150 | €110,150 | = | 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 | €104,000 | €104,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,216,632 | €1,378,323 | +€161,691 | +13.3% |
| Amounts payable | 17/49 | €4,889,809 | €4,649,768 | -€240,041 | -4.9% |
| Amounts payable after more than one year | 17 | €2,800,000 | €2,591,332 | -€208,668 | -7.5% |
| Financial debts | 170/4 | €2,800,000 | €2,591,332 | -€208,668 | -7.5% |
| Credit institutions | 173 | €2,800,000 | €2,591,332 | -€208,668 | -7.5% |
| Amounts payable within one year | 42/48 | €2,089,809 | €2,058,436 | -€31,373 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €204,057 | €208,668 | +€4,611 | +2.3% |
| Taxes, remuneration and social security | 45 | €37,776 | €44,769 | +€6,993 | +18.5% |
| Taxes | 450/3 | €37,776 | €44,769 | +€6,993 | +18.5% |
| Other amounts payable | 47/48 | €1,847,976 | €1,804,998 | -€42,978 | -2.3% |
| Operating income | 70/76A | €540,000 | €720,000 | +€180,000 | +33.3% |
| Turnover | 70 | €540,000 | €720,000 | +€180,000 | +33.3% |
| Operating charges | 60/66A | €270,983 | €310,382 | +€39,399 | +14.5% |
| Services and other goods | 61 | €210,673 | €177,120 | -€33,553 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,025 | €126,500 | +€67,475 | +114.3% |
| Other operating charges | 640/8 | €1,285 | €6,762 | +€5,477 | +426.3% |
| Operating profit (loss) | 9901 | €269,017 | €409,618 | +€140,601 | +52.3% |
| Financial income | 75/76B | €29,954 | €27,245 | -€2,708 | -9.0% |
| Recurring financial income | 75 | €29,954 | €27,245 | -€2,708 | -9.0% |
| Income from current assets | 751 | €29,954 | €27,245 | -€2,708 | -9.0% |
| Financial charges | 65/66B | €165,592 | €218,179 | +€52,587 | +31.8% |
| Recurring financial charges | 65 | €165,592 | €218,179 | +€52,587 | +31.8% |
| Debt charges | 650 | €164,045 | €217,533 | +€53,488 | +32.6% |
| Other financial charges | 652/9 | €1,547 | €646 | -€901 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | €133,379 | €218,684 | +€85,305 | +64.0% |
| Income taxes | 67/77 | €34,790 | €56,993 | +€22,203 | +63.8% |
| Taxes | 670/3 | €34,800 | €57,000 | +€22,200 | +63.8% |
| Tax adjustments and reversals of tax provisions | 77 | €10 | €7 | -€3 | -29.6% |
| Profit (loss) for the period | 9904 | €98,589 | €161,691 | +€63,102 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €98,589 | €161,691 | +€63,102 | +64.0% |
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 11 October 2026 via checked.be.