DEBAILLEUL: 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.
DEBAILLEUL
Largest movements
- Receivables within one year +€110,865
up €110,865 (+300.0%), from €36,955 to €147,820
of which Other amounts receivable: +€146,295
- Tangible fixed assets -€33,173
down €33,173 (-5.9%), from €565,712 to €532,539
of which Other tangible fixed assets: -€33,320
- Cash -€11,049
down €11,049 (-42.9%), from €25,778 to €14,728
mainly Contributions, distributions and other (-€129,497) and Receivables within one year (-€110,865)
- Debts after one year +€141,085
up €141,085, from €0 to €141,085
of which Financial debts: +€141,085
- Reserves -€94,333
down €94,333 (-33.9%), from €278,152 to €183,819
of which Distributable reserves: -€76,311
- Other debts +€12,497
up €12,497 (+10.7%), from €117,000 to €129,497
- Tax, wage and social debts +€9,093
up €9,093 (+234.4%), from €3,879 to €12,972
- Current portion of long-term debt +€7,667
new in 2025: €7,667
- Financial income -€3,195
down €3,195 (-100.0%), from €3,195 to €0
- Gross operating margin -€2,436
down €2,436 (-2.0%), from €122,419 to €119,983
- Financial charges +€1,823
up €1,823 (+3594.3%), from €51 to €1,873
- Depreciation -€1,801
down €1,801 (-3.2%), from €56,276 to €54,475
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 | €628,445 | €695,088 | +€66,643 | +10.6% |
| Fixed assets | 21/28 | €565,712 | €532,539 | -€33,173 | -5.9% |
| Tangible fixed assets | 22/27 | €565,712 | €532,539 | -€33,173 | -5.9% |
| Land and buildings | 22 | €162,816 | €155,752 | -€7,064 | -4.3% |
| Plant, machinery and equipment | 23 | €41,984 | €49,195 | +€7,211 | +17.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €360,913 | €327,593 | -€33,320 | -9.2% |
| Current assets | 29/58 | €62,733 | €162,548 | +€99,815 | +159.1% |
| Amounts receivable within one year | 40/41 | €36,955 | €147,820 | +€110,865 | +300.0% |
| Trade receivables | 40 | €36,955 | €1,525 | -€35,430 | -95.9% |
| Other amounts receivable | 41 | - | €146,295 | +€146,295 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €25,778 | €14,728 | -€11,049 | -42.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €628,445 | €695,088 | +€66,643 | +10.6% |
| Equity | 10/15 | €440,152 | €345,819 | -€94,333 | -21.4% |
| Contributions | 10/11 | €162,000 | €162,000 | = | 0.0% |
| Capital | 10 | €162,000 | €162,000 | = | 0.0% |
| Issued capital | 100 | €162,000 | €162,000 | = | 0.0% |
| Reserves | 13 | €278,152 | €183,819 | -€94,333 | -33.9% |
| Non-distributable reserves | 130/1 | €16,200 | €16,200 | = | 0.0% |
| Legal reserve | 130 | €16,200 | €16,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €185,641 | €167,618 | -€18,023 | -9.7% |
| Distributable reserves | 133 | €76,311 | €0 | -€76,311 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €61,880 | €55,873 | -€6,008 | -9.7% |
| Deferred taxes | 168 | €61,880 | €55,873 | -€6,008 | -9.7% |
| Amounts payable | 17/49 | €126,413 | €293,396 | +€166,983 | +132.1% |
| Amounts payable after more than one year | 17 | €0 | €141,085 | +€141,085 | |
| Financial debts | 170/4 | - | €141,085 | +€141,085 | |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €126,413 | €150,911 | +€24,498 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | - | €7,667 | +€7,667 | |
| Trade debts | 44 | €5,534 | €775 | -€4,759 | -86.0% |
| Suppliers | 440/4 | €5,534 | €775 | -€4,759 | -86.0% |
| Taxes, remuneration and social security | 45 | €3,879 | €12,972 | +€9,093 | +234.4% |
| Taxes | 450/3 | €3,879 | €12,972 | +€9,093 | +234.4% |
| Other amounts payable | 47/48 | €117,000 | €129,497 | +€12,497 | +10.7% |
| Accrued charges and deferred income | 492/3 | €0 | €1,400 | +€1,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,276 | €54,475 | -€1,801 | -3.2% |
| Other operating charges | 640/8 | €16,337 | €16,506 | +€169 | +1.0% |
| Gross operating margin | 9900 | €122,419 | €119,983 | -€2,436 | -2.0% |
| Operating profit (loss) | 9901 | €49,806 | €49,002 | -€804 | -1.6% |
| Financial income | 75/76B | €3,195 | €0 | -€3,195 | -100.0% |
| Recurring financial income | 75 | €3,195 | €0 | -€3,195 | -100.0% |
| Financial charges | 65/66B | €51 | €1,873 | +€1,823 | +3594.3% |
| Recurring financial charges | 65 | €51 | €1,873 | +€1,823 | +3594.3% |
| Profit (loss) for the period before taxes | 9903 | €52,950 | €47,128 | -€5,822 | -11.0% |
| Transfer from deferred taxes | 780 | €6,008 | €6,008 | = | 0.0% |
| Income taxes | 67/77 | €18,902 | €17,972 | -€930 | -4.9% |
| Profit (loss) for the period | 9904 | €40,056 | €35,164 | -€4,892 | -12.2% |
| Transfer from tax-exempt reserves | 789 | €18,023 | €18,023 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,078 | €53,186 | -€4,892 | -8.4% |
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 2 October 2026 via checked.be.