DEBAIL: what changed
Two fiscal 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.
DEBAIL
Largest movements
- Cash +€49,647
up €49,647 (+136.9%), from €36,270 to €85,917
mainly Net result for the year (+€54,383) and Other debts (+€6,831)
- Profit (loss) carried forward +€54,383
up €54,383 (+9.7%), from -€558,178 to -€503,795
- Turnover +€44,891
up €44,891 (+124.1%), from €36,175 to €81,066
- Gross operating margin +€43,194
up €43,194 (+171.6%), from €25,178 to €68,372
- Other operating charges -€6,779
down €6,779 (-40.8%), from €16,599 to €9,820
- Purchases and services +€1,697
up €1,697 (+15.4%), from €10,997 to €12,694
- Depreciation +€880
up €880 (+25.3%), from €3,472 to €4,351
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 | €1,409,248 | €1,463,341 | +€54,093 | +3.8% |
| Fixed assets | 21/28 | €1,372,979 | €1,377,425 | +€4,446 | +0.3% |
| Tangible fixed assets | 22/27 | €1,372,979 | €1,377,425 | +€4,446 | +0.3% |
| Land and buildings | 22 | €1,372,979 | €1,377,425 | +€4,446 | +0.3% |
| Current assets | 29/58 | €36,270 | €85,917 | +€49,647 | +136.9% |
| Cash at bank and in hand | 54/58 | €36,270 | €85,917 | +€49,647 | +136.9% |
| Total equity and liabilities | 10/49 | €1,409,248 | €1,463,341 | +€54,093 | +3.8% |
| Equity | 10/15 | €763,541 | €817,924 | +€54,383 | +7.1% |
| Contributions | 10/11 | €1,321,471 | €1,321,471 | = | 0.0% |
| Reserves | 13 | €248 | €248 | = | 0.0% |
| Non-distributable reserves | 130/1 | €248 | €248 | = | 0.0% |
| Reserves not available under the articles | 1311 | €248 | €248 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€558,178 | -€503,795 | +€54,383 | +9.7% |
| Amounts payable | 17/49 | €645,708 | €645,417 | -€290 | 0.0% |
| Amounts payable within one year | 42/48 | €639,408 | €644,817 | +€5,410 | +0.8% |
| Trade debts | 44 | €1,421 | - | -€1,421 | |
| Suppliers | 440/4 | €1,421 | - | -€1,421 | |
| Other amounts payable | 47/48 | €637,987 | €644,817 | +€6,831 | +1.1% |
| Accrued charges and deferred income | 492/3 | €6,300 | €600 | -€5,700 | -90.5% |
| Turnover | 70 | €36,175 | €81,066 | +€44,891 | +124.1% |
| Non-recurring operating income | 76A | €3,201 | €49,125 | +€45,924 | +1434.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,997 | €12,694 | +€1,697 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,472 | €4,351 | +€880 | +25.3% |
| Other operating charges | 640/8 | €16,599 | €9,820 | -€6,779 | -40.8% |
| Gross operating margin | 9900 | €25,178 | €68,372 | +€43,194 | +171.6% |
| Operating profit (loss) | 9901 | €5,107 | €54,201 | +€49,093 | +961.3% |
| Financial income | 75/76B | €863 | €214 | -€649 | -75.2% |
| Recurring financial income | 75 | €863 | €214 | -€649 | -75.2% |
| Financial charges | 65/66B | €35 | - | -€35 | |
| Recurring financial charges | 65 | €35 | - | -€35 | |
| Profit (loss) for the period before taxes | 9903 | €5,935 | €54,415 | +€48,480 | +816.8% |
| Income taxes | 67/77 | - | €32 | +€32 | |
| Profit (loss) for the period | 9904 | €5,935 | €54,383 | +€48,448 | +816.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,935 | €54,383 | +€48,448 | +816.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.