Debakker Andrée: 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.
Debakker Andrée
Largest movements
- Cash -€219,639
down €219,639 (-74.4%), from €295,378 to €75,738
mainly Current investments (-€176,707) and Investment in fixed assets (net) (-€86,459)
- Current investments +€176,707
up €176,707 (+54.7%), from €323,288 to €499,995
- Tangible fixed assets +€71,834
up €71,834 (+911%), from €7,882 to €79,716
of which Furniture and vehicles: +€61,214
- Other debts +€19,720
up €19,720 (+8.4%), from €236,026 to €255,746
- Tax, wage and social debts +€8,346
up €8,346 (+64.3%), from €12,977 to €21,323
of which Taxes: +€8,357
- Financial income +€16,681
up €16,681 (+2,927%), from €570 to €17,251
of which Financial income: +€9,918
- Gross operating margin -€10,049
down €10,049 (-6.6%), from €152,825 to €142,776
- Taxes -€8,440
down €8,440 (-18.0%), from €46,797 to €38,357
- Depreciation +€8,298
up €8,298 (+131%), from €6,328 to €14,626
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 | €629,205 | €657,801 | +€28,596 | +4.5% |
| Fixed assets | 21/28 | €10,132 | €81,966 | +€71,834 | +709% |
| Tangible fixed assets | 22/27 | €7,882 | €79,716 | +€71,834 | +911% |
| Land and buildings | 22 | - | €9,971 | +€9,971 | |
| Plant, machinery and equipment | 23 | €2,324 | €2,972 | +€648 | +27.9% |
| Furniture and vehicles | 24 | €5,558 | €66,772 | +€61,214 | +1,101% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €619,073 | €575,835 | -€43,238 | -7.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €323,288 | €499,995 | +€176,707 | +54.7% |
| Cash at bank and in hand | 54/58 | €295,378 | €75,738 | -€219,639 | -74.4% |
| Deferred charges and accrued income | 490/1 | €407 | €102 | -€305 | -75.0% |
| Total equity and liabilities | 10/49 | €629,205 | €657,801 | +€28,596 | +4.5% |
| Equity | 10/15 | €364,423 | €366,074 | +€1,651 | +0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €358,223 | €359,874 | +€1,651 | +0.5% |
| Tax-exempt reserves | 132 | €6,300 | €6,300 | = | 0.0% |
| Distributable reserves | 133 | €351,923 | €353,574 | +€1,651 | +0.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €264,782 | €291,727 | +€26,945 | +10.2% |
| Amounts payable within one year | 42/48 | €249,741 | €277,486 | +€27,744 | +11.1% |
| Trade debts | 44 | €739 | €416 | -€322 | -43.6% |
| Suppliers | 440/4 | €739 | €416 | -€322 | -43.6% |
| Taxes, remuneration and social security | 45 | €12,977 | €21,323 | +€8,346 | +64.3% |
| Taxes | 450/3 | €11,393 | €19,750 | +€8,357 | +73.3% |
| Remuneration and social security | 454/9 | €1,584 | €1,573 | -€10 | -0.7% |
| Other amounts payable | 47/48 | €236,026 | €255,746 | +€19,720 | +8.4% |
| Accrued charges and deferred income | 492/3 | €15,041 | €14,242 | -€799 | -5.3% |
| Non-recurring operating income | 76A | - | €15,000 | +€15,000 | |
| Remuneration, social security and pensions | 62 | €11,243 | €10,644 | -€600 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,328 | €14,626 | +€8,298 | +131% |
| Other operating charges | 640/8 | €502 | €754 | +€251 | +50.0% |
| Gross operating margin | 9900 | €152,825 | €142,776 | -€10,049 | -6.6% |
| Operating profit (loss) | 9901 | €134,751 | €116,753 | -€17,998 | -13.4% |
| Financial income | 75/76B | €570 | €17,251 | +€16,681 | +2,927% |
| Recurring financial income | 75 | €570 | €10,488 | +€9,918 | +1,740% |
| Non-recurring financial income | 76B | - | €6,762 | +€6,762 | |
| Financial charges | 65/66B | €15,176 | €14,447 | -€729 | -4.8% |
| Recurring financial charges | 65 | €15,176 | €14,447 | -€729 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €120,145 | €119,557 | -€589 | -0.5% |
| Income taxes | 67/77 | €46,797 | €38,357 | -€8,440 | -18.0% |
| Profit (loss) for the period | 9904 | €73,348 | €81,200 | +€7,852 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,348 | €81,200 | +€7,852 | +10.7% |
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 15 October 2026 via checked.be.