Debali: 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.
Debali
Largest movements
- Current investments +€31,939
up €31,939 (+2.4%), from €1.3m to €1.4m
- Cash +€14,886
up €14,886 (+39.2%), from €37,949 to €52,835
mainly Net result for the year (+€234,593) and Tax, wage and social debts (+€1,511)
- Reserves +€49,275
up €49,275 (+3.6%), from €1.4m to €1.4m
of which Distributable reserves: +€49,275
- Gross operating margin +€10,488
up €10,488 (+3.6%), from €294,162 to €304,650
- Financial income +€6,449
up €6,449 (+22.7%), from €28,436 to €34,886
- Taxes +€5,259
up €5,259 (+5.4%), from €98,035 to €103,294
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 | €1,396,969 | €1,446,187 | +€49,218 | +3.5% |
| Current assets | 29/58 | €1,396,969 | €1,446,187 | +€49,218 | +3.5% |
| Amounts receivable within one year | 40/41 | €38,656 | €41,064 | +€2,408 | +6.2% |
| Trade receivables | 40 | €28,949 | €31,581 | +€2,632 | +9.1% |
| Other amounts receivable | 41 | €9,707 | €9,483 | -€224 | -2.3% |
| Current investments | 50/53 | €1,319,500 | €1,351,439 | +€31,939 | +2.4% |
| Cash at bank and in hand | 54/58 | €37,949 | €52,835 | +€14,886 | +39.2% |
| Deferred charges and accrued income | 490/1 | €865 | €849 | -€16 | -1.8% |
| Total equity and liabilities | 10/49 | €1,396,969 | €1,446,187 | +€49,218 | +3.5% |
| Equity | 10/15 | €1,355,384 | €1,404,659 | +€49,275 | +3.6% |
| Reserves | 13 | €1,355,384 | €1,404,659 | +€49,275 | +3.6% |
| Tax-exempt reserves | 132 | €71,200 | €71,200 | = | 0.0% |
| Distributable reserves | 133 | €1,284,184 | €1,333,459 | +€49,275 | +3.8% |
| Amounts payable | 17/49 | €41,585 | €41,528 | -€57 | -0.1% |
| Amounts payable within one year | 42/48 | €41,585 | €41,528 | -€57 | -0.1% |
| Trade debts | 44 | €1,958 | €139 | -€1,820 | -92.9% |
| Suppliers | 440/4 | €1,958 | €139 | -€1,820 | -92.9% |
| Taxes, remuneration and social security | 45 | €39,627 | €41,138 | +€1,511 | +3.8% |
| Taxes | 450/3 | €39,627 | €41,138 | +€1,511 | +3.8% |
| Other amounts payable | 47/48 | - | €251 | +€251 | |
| Other operating charges | 640/8 | €1,476 | €1,463 | -€13 | -0.9% |
| Gross operating margin | 9900 | €294,162 | €304,650 | +€10,488 | +3.6% |
| Operating profit (loss) | 9901 | €292,686 | €303,186 | +€10,500 | +3.6% |
| Financial income | 75/76B | €28,436 | €34,886 | +€6,449 | +22.7% |
| Recurring financial income | 75 | €28,436 | €34,886 | +€6,449 | +22.7% |
| Financial charges | 65/66B | €178 | €185 | +€7 | +3.7% |
| Recurring financial charges | 65 | €178 | €185 | +€7 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €320,944 | €337,887 | +€16,943 | +5.3% |
| Income taxes | 67/77 | €98,035 | €103,294 | +€5,259 | +5.4% |
| Profit (loss) for the period | 9904 | €222,910 | €234,593 | +€11,684 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €222,910 | €234,593 | +€11,684 | +5.2% |
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.