DebaIT: 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.
DebaIT
Largest movements
- Receivables within one year +€2,683
up €2,683 (+21.6%), from €12,418 to €15,101
of which Trade receivables: +€2,878
- Tangible fixed assets -€2,078
down €2,078 (-14.9%), from €13,966 to €11,888
of which Plant, machinery and equipment: -€1,695
- Cash -€1,252
down €1,252 (-11.4%), from €10,980 to €9,728
mainly Contributions, distributions and other (-€20,000) and Receivables within one year (-€2,683)
- Deferred charges and accrued income -€902
down €902 (-57.3%), from €1,574 to €672
- Reserves -€20,249
down €20,249 (-63.4%), from €31,940 to €11,691
- Other debts +€16,807
up €16,807 (+8696.0%), from €193 to €17,000
- Tax, wage and social debts +€1,639
up €1,639 (+25.4%), from €6,454 to €8,093
- Gross operating margin -€11,928
down €11,928 (-55.9%), from €21,347 to €9,419
- Taxes -€1,197
down €1,197 (-29.8%), from €4,018 to €2,821
- Financial income -€389
down €389 (-72.9%), from €533 to €145
- Financial charges +€365
up €365 (+16.0%), from €2,288 to €2,653
- Other operating charges -€358
down €358 (-38.0%), from €944 to €585
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 | €41,587 | €40,038 | -€1,549 | -3.7% |
| Fixed assets | 21/28 | €14,116 | €12,038 | -€2,078 | -14.7% |
| Tangible fixed assets | 22/27 | €13,966 | €11,888 | -€2,078 | -14.9% |
| Plant, machinery and equipment | 23 | €10,845 | €9,150 | -€1,695 | -15.6% |
| Furniture and vehicles | 24 | €3,121 | €2,737 | -€383 | -12.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €27,471 | €28,000 | +€529 | +1.9% |
| Amounts receivable within one year | 40/41 | €12,418 | €15,101 | +€2,683 | +21.6% |
| Trade receivables | 40 | €12,223 | €15,101 | +€2,878 | +23.5% |
| Other amounts receivable | 41 | €195 | €0 | -€195 | -100.0% |
| Current investments | 50/53 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,980 | €9,728 | -€1,252 | -11.4% |
| Deferred charges and accrued income | 490/1 | €1,574 | €672 | -€902 | -57.3% |
| Total equity and liabilities | 10/49 | €41,587 | €40,038 | -€1,549 | -3.7% |
| Equity | 10/15 | €34,940 | €14,691 | -€20,249 | -58.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €31,940 | €11,691 | -€20,249 | -63.4% |
| Distributable reserves | 133 | €31,940 | €11,691 | -€20,249 | -63.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €6,647 | €25,347 | +€18,700 | +281.3% |
| Amounts payable within one year | 42/48 | €6,647 | €25,347 | +€18,700 | +281.3% |
| Trade debts | 44 | - | €254 | +€254 | |
| Suppliers | 440/4 | - | €254 | +€254 | |
| Taxes, remuneration and social security | 45 | €6,454 | €8,093 | +€1,639 | +25.4% |
| Taxes | 450/3 | €6,454 | €8,093 | +€1,639 | +25.4% |
| Other amounts payable | 47/48 | €193 | €17,000 | +€16,807 | +8696.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,518 | €3,753 | +€236 | +6.7% |
| Other operating charges | 640/8 | €944 | €585 | -€358 | -38.0% |
| Gross operating margin | 9900 | €21,347 | €9,419 | -€11,928 | -55.9% |
| Operating profit (loss) | 9901 | €16,886 | €5,080 | -€11,806 | -69.9% |
| Financial income | 75/76B | €533 | €145 | -€389 | -72.9% |
| Recurring financial income | 75 | €533 | €145 | -€389 | -72.9% |
| Financial charges | 65/66B | €2,288 | €2,653 | +€365 | +16.0% |
| Recurring financial charges | 65 | €2,288 | €2,653 | +€365 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €15,131 | €2,572 | -€12,559 | -83.0% |
| Income taxes | 67/77 | €4,018 | €2,821 | -€1,197 | -29.8% |
| Profit (loss) for the period | 9904 | €11,113 | -€249 | -€11,362 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,113 | -€249 | -€11,362 |
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 9 October 2026 via checked.be.