DEBALE: 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.
DEBALE
Largest movements
- Receivables within one year -€7,284
down €7,284 (-87.4%), from €8,334 to €1,050
of which Trade receivables: -€8,334
- Cash -€5,070
down €5,070 (-47.7%), from €10,624 to €5,554
mainly Advances received (-€9,600) and Other debts (-€3,682)
- Tangible fixed assets -€1,168
down €1,168 (-23.2%), from €5,027 to €3,859
of which Plant, machinery and equipment: -€1,027
- Advances received -€9,600
no longer reported in 2025 (was €9,600)
- Tax, wage and social debts +€3,888
up €3,888 (+418.0%), from €930 to €4,819
- Other debts -€3,682
down €3,682 (-23.8%), from €15,480 to €11,797
- Trade debts -€3,250
down €3,250 (-78.6%), from €4,134 to €885
- Profit (loss) carried forward -€879
down €879 (-3.5%), from -€24,946 to -€25,825
- Financial charges -€1,146
down €1,146 (-60.8%), from €1,884 to €738
- Gross operating margin +€951
up €951, from -€236 to €715
- Financial income +€796
up €796 (+2687.7%), from €30 to €825
- Other operating charges -€370
down €370 (-41.9%), from €884 to €513
- Depreciation +€354
up €354 (+43.5%), from €814 to €1,168
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 | €23,985 | €10,463 | -€13,522 | -56.4% |
| Fixed assets | 21/28 | €5,027 | €3,859 | -€1,168 | -23.2% |
| Tangible fixed assets | 22/27 | €5,027 | €3,859 | -€1,168 | -23.2% |
| Plant, machinery and equipment | 23 | €4,886 | €3,859 | -€1,027 | -21.0% |
| Furniture and vehicles | 24 | €141 | - | -€141 | |
| Current assets | 29/58 | €18,958 | €6,604 | -€12,354 | -65.2% |
| Amounts receivable within one year | 40/41 | €8,334 | €1,050 | -€7,284 | -87.4% |
| Trade receivables | 40 | €8,334 | - | -€8,334 | |
| Other amounts receivable | 41 | - | €1,050 | +€1,050 | |
| Cash at bank and in hand | 54/58 | €10,624 | €5,554 | -€5,070 | -47.7% |
| Total equity and liabilities | 10/49 | €23,985 | €10,463 | -€13,522 | -56.4% |
| Equity | 10/15 | -€6,159 | -€7,038 | -€879 | -14.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €195 | €195 | = | 0.0% |
| Distributable reserves | 133 | €195 | €195 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,946 | -€25,825 | -€879 | -3.5% |
| Amounts payable | 17/49 | €30,144 | €17,501 | -€12,643 | -41.9% |
| Amounts payable within one year | 42/48 | €30,144 | €17,501 | -€12,643 | -41.9% |
| Trade debts | 44 | €4,134 | €885 | -€3,250 | -78.6% |
| Suppliers | 440/4 | €4,134 | €885 | -€3,250 | -78.6% |
| Advances received on contracts in progress | 46 | €9,600 | - | -€9,600 | |
| Taxes, remuneration and social security | 45 | €930 | €4,819 | +€3,888 | +418.0% |
| Taxes | 450/3 | €930 | €4,819 | +€3,888 | +418.0% |
| Other amounts payable | 47/48 | €15,480 | €11,797 | -€3,682 | -23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €814 | €1,168 | +€354 | +43.5% |
| Other operating charges | 640/8 | €884 | €513 | -€370 | -41.9% |
| Gross operating margin | 9900 | -€236 | €715 | +€951 | |
| Operating profit (loss) | 9901 | -€1,933 | -€966 | +€967 | +50.0% |
| Financial income | 75/76B | €30 | €825 | +€796 | +2687.7% |
| Recurring financial income | 75 | €30 | €825 | +€796 | +2687.7% |
| Financial charges | 65/66B | €1,884 | €738 | -€1,146 | -60.8% |
| Recurring financial charges | 65 | €1,884 | €738 | -€1,146 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,788 | -€879 | +€2,909 | +76.8% |
| Profit (loss) for the period | 9904 | -€3,788 | -€879 | +€2,909 | +76.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,788 | -€879 | +€2,909 | +76.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.