DEBAILLIE: 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.
DEBAILLIE
Largest movements
- Cash +€19,411
up €19,411 (+600%), from €3,234 to €22,645
mainly Trade debts (+€40,638) and Net result for the year (+€20,117)
- Receivables within one year +€14,921
up €14,921 (+7.6%), from €196,568 to €211,489
of which Trade receivables: +€8,523
- Trade debts +€40,638
up €40,638 (+93.2%), from €43,597 to €84,235
- Tax, wage and social debts -€25,528
down €25,528 (-65.2%), from €39,154 to €13,626
of which Taxes: -€25,528
- Reserves +€18,000
up €18,000 (+14.0%), from €128,335 to €146,335
of which Distributable reserves: +€18,000
- Gross operating margin +€21,248
up €21,248 (+168%), from €12,676 to €33,924
- Taxes +€5,745
up €5,745 (+146%), from €3,941 to €9,686
- Other operating charges -€4,019
down €4,019 (-61.5%), from €6,538 to €2,519
- Financial charges +€1,579
up €1,579 (+85.0%), from €1,857 to €3,436
- Financial income -€922
down €922 (-16.7%), from €5,527 to €4,605
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 | €224,579 | €259,807 | +€35,228 | +15.7% |
| Fixed assets | 21/28 | €10,436 | €10,484 | +€48 | +0.5% |
| Tangible fixed assets | 22/27 | €8,234 | €8,282 | +€48 | +0.6% |
| Plant, machinery and equipment | 23 | €8,234 | €5,820 | -€2,414 | -29.3% |
| Furniture and vehicles | 24 | - | €2,462 | +€2,462 | |
| Financial fixed assets | 28 | €2,202 | €2,202 | = | 0.0% |
| Current assets | 29/58 | €214,143 | €249,322 | +€35,179 | +16.4% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Contracts in progress | 37 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €196,568 | €211,489 | +€14,921 | +7.6% |
| Trade receivables | 40 | €58,491 | €67,015 | +€8,523 | +14.6% |
| Other amounts receivable | 41 | €138,076 | €144,474 | +€6,398 | +4.6% |
| Cash at bank and in hand | 54/58 | €3,234 | €22,645 | +€19,411 | +600% |
| Deferred charges and accrued income | 490/1 | €4,341 | €5,188 | +€847 | +19.5% |
| Total equity and liabilities | 10/49 | €224,579 | €259,807 | +€35,228 | +15.7% |
| Equity | 10/15 | €141,828 | €161,946 | +€20,117 | +14.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €128,335 | €146,335 | +€18,000 | +14.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €308 | €308 | = | 0.0% |
| Distributable reserves | 133 | €126,167 | €144,167 | +€18,000 | +14.3% |
| Profit (loss) carried forward | 14 | €7,293 | €9,410 | +€2,117 | +29.0% |
| Amounts payable | 17/49 | €82,751 | €97,861 | +€15,110 | +18.3% |
| Amounts payable within one year | 42/48 | €82,751 | €97,861 | +€15,110 | +18.3% |
| Trade debts | 44 | €43,597 | €84,235 | +€40,638 | +93.2% |
| Suppliers | 440/4 | €43,597 | €84,235 | +€40,638 | +93.2% |
| Taxes, remuneration and social security | 45 | €39,154 | €13,626 | -€25,528 | -65.2% |
| Taxes | 450/3 | €39,154 | €13,626 | -€25,528 | -65.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,414 | €2,771 | +€357 | +14.8% |
| Other operating charges | 640/8 | €6,538 | €2,519 | -€4,019 | -61.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €12,676 | €33,924 | +€21,248 | +168% |
| Operating profit (loss) | 9901 | €3,724 | €28,634 | +€24,910 | +669% |
| Financial income | 75/76B | €5,527 | €4,605 | -€922 | -16.7% |
| Recurring financial income | 75 | €5,527 | €4,605 | -€922 | -16.7% |
| Financial charges | 65/66B | €1,857 | €3,436 | +€1,579 | +85.0% |
| Recurring financial charges | 65 | €1,857 | €3,436 | +€1,579 | +85.0% |
| Profit (loss) for the period before taxes | 9903 | €7,394 | €29,803 | +€22,409 | +303% |
| Income taxes | 67/77 | €3,941 | €9,686 | +€5,745 | +146% |
| Profit (loss) for the period | 9904 | €3,453 | €20,117 | +€16,664 | +483% |
| Profit (loss) for the period to be appropriated | 9905 | €3,453 | €20,117 | +€16,664 | +483% |
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 14 October 2026 via checked.be.