Debakker: 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.
Debakker
Largest movements
- Cash -€237,791
down €237,791 (-54.2%), from €439,008 to €201,218
mainly Contributions, distributions and other (-€856,302) and Tax, wage and social debts (-€122,039)
- Tangible fixed assets -€18,061
down €18,061 (-1.8%), from €984,530 to €966,469
of which Land and buildings: -€35,363
- Receivables within one year +€17,950
up €17,950 (+74.9%), from €23,952 to €41,903
of which Other amounts receivable: +€15,801
- Tax, wage and social debts -€122,039
down €122,039 (-70.5%), from €173,190 to €51,150
of which Taxes: -€127,212
- Debts after one year -€111,400
down €111,400 (-36.5%), from €305,150 to €193,750
- Other debts -€70,658
down €70,658 (-8.9%), from €796,622 to €725,964
- Trade debts +€59,995
up €59,995 (+965.2%), from €6,216 to €66,211
- Gross operating margin -€91,006
down €91,006 (-5.7%), from €1.6m to €1.5m
- Taxes -€28,882
down €28,882 (-9.2%), from €313,533 to €284,650
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,451,086 | €1,214,016 | -€237,070 | -16.3% |
| Fixed assets | 21/28 | €984,530 | €966,469 | -€18,061 | -1.8% |
| Tangible fixed assets | 22/27 | €984,530 | €966,469 | -€18,061 | -1.8% |
| Land and buildings | 22 | €883,090 | €847,726 | -€35,363 | -4.0% |
| Plant, machinery and equipment | 23 | €51,717 | €69,636 | +€17,919 | +34.6% |
| Furniture and vehicles | 24 | €41,223 | €40,606 | -€617 | -1.5% |
| Other tangible fixed assets | 26 | €8,500 | €8,500 | = | 0.0% |
| Current assets | 29/58 | €466,556 | €247,548 | -€219,009 | -46.9% |
| Amounts receivable within one year | 40/41 | €23,952 | €41,903 | +€17,950 | +74.9% |
| Trade receivables | 40 | €23,952 | €26,101 | +€2,149 | +9.0% |
| Other amounts receivable | 41 | - | €15,801 | +€15,801 | |
| Cash at bank and in hand | 54/58 | €439,008 | €201,218 | -€237,791 | -54.2% |
| Deferred charges and accrued income | 490/1 | €3,596 | €4,427 | +€831 | +23.1% |
| Total equity and liabilities | 10/49 | €1,451,086 | €1,214,016 | -€237,070 | -16.3% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,446,086 | €1,209,016 | -€237,070 | -16.4% |
| Amounts payable after more than one year | 17 | €305,150 | €193,750 | -€111,400 | -36.5% |
| Financial debts | 170/4 | €305,150 | €193,750 | -€111,400 | -36.5% |
| Amounts payable within one year | 42/48 | €1,087,428 | €954,726 | -€132,702 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €111,400 | €111,400 | = | 0.0% |
| Trade debts | 44 | €6,216 | €66,211 | +€59,995 | +965.2% |
| Suppliers | 440/4 | €6,216 | €66,211 | +€59,995 | +965.2% |
| Taxes, remuneration and social security | 45 | €173,190 | €51,150 | -€122,039 | -70.5% |
| Taxes | 450/3 | €153,158 | €25,945 | -€127,212 | -83.1% |
| Remuneration and social security | 454/9 | €20,032 | €25,205 | +€5,173 | +25.8% |
| Other amounts payable | 47/48 | €796,622 | €725,964 | -€70,658 | -8.9% |
| Accrued charges and deferred income | 492/3 | €53,508 | €60,541 | +€7,033 | +13.1% |
| Remuneration, social security and pensions | 62 | €210,583 | €221,384 | +€10,801 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,823 | €124,764 | +€11,941 | +10.6% |
| Other operating charges | 640/8 | €3,677 | €2,804 | -€872 | -23.7% |
| Gross operating margin | 9900 | €1,587,476 | €1,496,470 | -€91,006 | -5.7% |
| Operating profit (loss) | 9901 | €1,260,393 | €1,147,518 | -€112,875 | -9.0% |
| Financial income | 75/76B | €3,462 | €1,689 | -€1,773 | -51.2% |
| Recurring financial income | 75 | €3,462 | €1,689 | -€1,773 | -51.2% |
| Financial charges | 65/66B | €12,589 | €8,254 | -€4,335 | -34.4% |
| Recurring financial charges | 65 | €12,589 | €8,254 | -€4,335 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €1,251,266 | €1,140,952 | -€110,314 | -8.8% |
| Income taxes | 67/77 | €313,533 | €284,650 | -€28,882 | -9.2% |
| Profit (loss) for the period | 9904 | €937,734 | €856,302 | -€81,431 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €937,734 | €856,302 | -€81,431 | -8.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.