DEBAMARC: 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.
DEBAMARC
Largest movements
- Receivables within one year -€12,039
down €12,039 (-86.9%), from €13,854 to €1,815
of which Trade receivables: -€12,307
- Deferred charges and accrued income +€4,878
new in 2025: €4,878
- Cash -€2,630
down €2,630 (-33.8%), from €7,780 to €5,151
mainly Other debts (-€9,424) and Deferred charges and accrued income (-€4,878)
- Tangible fixed assets +€2,140
up €2,140 (+82.0%), from €2,609 to €4,749
of which Furniture and vehicles: +€1,356
- Other debts -€9,424
down €9,424 (-75.3%), from €12,523 to €3,099
- Tax, wage and social debts +€1,459
up €1,459 (+42.4%), from €3,445 to €4,904
- Profit (loss) carried forward +€434
up €434 (+8.3%), from €5,211 to €5,644
- Gross operating margin -€4,686
down €4,686 (-42.4%), from €11,062 to €6,376
- Depreciation +€1,113
up €1,113 (+303.8%), from €366 to €1,480
- Financial charges +€541
up €541 (+55.9%), from €967 to €1,508
- Taxes -€486
down €486 (-14.1%), from €3,445 to €2,959
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 | €24,243 | €16,593 | -€7,651 | -31.6% |
| Fixed assets | 21/28 | €2,609 | €4,749 | +€2,140 | +82.0% |
| Tangible fixed assets | 22/27 | €2,609 | €4,749 | +€2,140 | +82.0% |
| Furniture and vehicles | 24 | €2,609 | €3,965 | +€1,356 | +52.0% |
| Other tangible fixed assets | 26 | - | €784 | +€784 | |
| Current assets | 29/58 | €21,634 | €11,844 | -€9,791 | -45.3% |
| Amounts receivable within one year | 40/41 | €13,854 | €1,815 | -€12,039 | -86.9% |
| Trade receivables | 40 | €13,427 | €1,120 | -€12,307 | -91.7% |
| Other amounts receivable | 41 | €427 | €695 | +€267 | +62.6% |
| Cash at bank and in hand | 54/58 | €7,780 | €5,151 | -€2,630 | -33.8% |
| Deferred charges and accrued income | 490/1 | - | €4,878 | +€4,878 | |
| Total equity and liabilities | 10/49 | €24,243 | €16,593 | -€7,651 | -31.6% |
| Equity | 10/15 | €7,211 | €7,644 | +€434 | +6.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,211 | €5,644 | +€434 | +8.3% |
| Amounts payable | 17/49 | €17,033 | €8,948 | -€8,084 | -47.5% |
| Amounts payable within one year | 42/48 | €17,010 | €8,948 | -€8,062 | -47.4% |
| Trade debts | 44 | €1,042 | €945 | -€97 | -9.3% |
| Suppliers | 440/4 | €1,042 | €945 | -€97 | -9.3% |
| Taxes, remuneration and social security | 45 | €3,445 | €4,904 | +€1,459 | +42.4% |
| Taxes | 450/3 | €3,445 | €4,904 | +€1,459 | +42.4% |
| Other amounts payable | 47/48 | €12,523 | €3,099 | -€9,424 | -75.3% |
| Accrued charges and deferred income | 492/3 | €23 | - | -€23 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €366 | €1,480 | +€1,113 | +303.8% |
| Gross operating margin | 9900 | €11,062 | €6,376 | -€4,686 | -42.4% |
| Operating profit (loss) | 9901 | €10,695 | €4,896 | -€5,799 | -54.2% |
| Financial income | 75/76B | €9 | €5 | -€4 | -44.9% |
| Recurring financial income | 75 | €9 | €5 | -€4 | -44.9% |
| Financial charges | 65/66B | €967 | €1,508 | +€541 | +55.9% |
| Recurring financial charges | 65 | €967 | €1,508 | +€541 | +55.9% |
| Profit (loss) for the period before taxes | 9903 | €9,737 | €3,393 | -€6,344 | -65.2% |
| Income taxes | 67/77 | €3,445 | €2,959 | -€486 | -14.1% |
| Profit (loss) for the period | 9904 | €6,292 | €434 | -€5,859 | -93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,292 | €434 | -€5,859 | -93.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.