DEBAIZE, Stéphane Docteur: 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.
DEBAIZE, Stéphane Docteur
Largest movements
- Receivables within one year +€4,280
new in 2025: €4,280
- Tangible fixed assets +€811
up €811 (+10.1%), from €7,998 to €8,809
of which Plant, machinery and equipment: +€1,833
- Cash +€795
up €795 (+2.5%), from €32,040 to €32,834
mainly Other debts (+€18,727) and Net result for the year (+€11,085)
- Other debts +€18,727
up €18,727 (+17,024,109%), from €0 to €18,727
- Reserves -€13,136
down €13,136 (-55.2%), from €23,795 to €10,660
- Trade debts +€2,252
up €2,252 (+33.4%), from €6,742 to €8,994
- Tax, wage and social debts -€1,959
down €1,959 (-35.0%), from €5,592 to €3,633
of which Remuneration and social security: -€5,000
- Gross operating margin +€16,552
up €16,552 (+1,679%), from €986 to €17,537
- Taxes +€3,129
up €3,129 (+529%), from €592 to €3,720
- Depreciation +€1,189
up €1,189 (+95.3%), from €1,247 to €2,436
- Other operating charges -€730
down €730 (-68.0%), from €1,073 to €344
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 | €40,129 | €46,014 | +€5,885 | +14.7% |
| Fixed assets | 21/28 | €8,089 | €8,900 | +€811 | +10.0% |
| Tangible fixed assets | 22/27 | €7,998 | €8,809 | +€811 | +10.1% |
| Plant, machinery and equipment | 23 | €3,512 | €5,344 | +€1,833 | +52.2% |
| Furniture and vehicles | 24 | €4,486 | €3,465 | -€1,022 | -22.8% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €32,040 | €37,114 | +€5,074 | +15.8% |
| Amounts receivable within one year | 40/41 | - | €4,280 | +€4,280 | |
| Other amounts receivable | 41 | - | €4,280 | +€4,280 | |
| Cash at bank and in hand | 54/58 | €32,040 | €32,834 | +€795 | +2.5% |
| Total equity and liabilities | 10/49 | €40,129 | €46,014 | +€5,885 | +14.7% |
| Equity | 10/15 | €27,795 | €14,660 | -€13,136 | -47.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €23,795 | €10,660 | -€13,136 | -55.2% |
| Distributable reserves | 133 | €23,795 | €10,660 | -€13,136 | -55.2% |
| Amounts payable | 17/49 | €12,333 | €31,354 | +€19,020 | +154% |
| Amounts payable within one year | 42/48 | €12,333 | €31,354 | +€19,020 | +154% |
| Trade debts | 44 | €6,742 | €8,994 | +€2,252 | +33.4% |
| Suppliers | 440/4 | €6,742 | €8,994 | +€2,252 | +33.4% |
| Taxes, remuneration and social security | 45 | €5,592 | €3,633 | -€1,959 | -35.0% |
| Taxes | 450/3 | €592 | €3,633 | +€3,041 | +514% |
| Remuneration and social security | 454/9 | €5,000 | - | -€5,000 | |
| Other amounts payable | 47/48 | €0 | €18,727 | +€18,727 | +17,024,109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,247 | €2,436 | +€1,189 | +95.3% |
| Other operating charges | 640/8 | €1,073 | €344 | -€730 | -68.0% |
| Gross operating margin | 9900 | €986 | €17,537 | +€16,552 | +1,679% |
| Operating profit (loss) | 9901 | -€1,335 | €14,757 | +€16,092 | |
| Financial income | 75/76B | €5 | €98 | +€93 | +1,708% |
| Recurring financial income | 75 | €5 | €98 | +€93 | +1,708% |
| Financial charges | 65/66B | €45 | €50 | +€5 | +10.5% |
| Recurring financial charges | 65 | €45 | €50 | +€5 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,375 | €14,806 | +€16,181 | |
| Income taxes | 67/77 | €592 | €3,720 | +€3,129 | +529% |
| Profit (loss) for the period | 9904 | -€1,966 | €11,085 | +€13,052 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,966 | €11,085 | +€13,052 |
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 17 October 2026 via checked.be.