DEBANDE CARE: 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.
DEBANDE CARE
Largest movements
- Cash +€52,909
up €52,909 (+73.2%), from €72,240 to €125,149
mainly Net result for the year (+€53,447) and Deferred charges and accrued income (+€1,679)
- Deferred charges and accrued income -€1,679
down €1,679 (-42.8%), from €3,923 to €2,244
- Reserves +€53,447
up €53,447 (+78.8%), from €67,797 to €121,245
- Tax, wage and social debts -€2,592
down €2,592 (-48.6%), from €5,337 to €2,745
of which Taxes: -€2,292
- Gross operating margin -€17,060
down €17,060 (-19.9%), from €85,680 to €68,620
- Taxes -€3,292
down €3,292 (-19.3%), from €17,037 to €13,745
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 | €77,161 | €128,823 | +€51,662 | +67.0% |
| Fixed assets | 21/28 | €998 | €1,429 | +€431 | +43.2% |
| Tangible fixed assets | 22/27 | €998 | €1,429 | +€431 | +43.2% |
| Furniture and vehicles | 24 | €998 | €1,429 | +€431 | +43.2% |
| Current assets | 29/58 | €76,163 | €127,394 | +€51,231 | +67.3% |
| Cash at bank and in hand | 54/58 | €72,240 | €125,149 | +€52,909 | +73.2% |
| Deferred charges and accrued income | 490/1 | €3,923 | €2,244 | -€1,679 | -42.8% |
| Total equity and liabilities | 10/49 | €77,161 | €128,823 | +€51,662 | +67.0% |
| Equity | 10/15 | €70,797 | €124,245 | +€53,447 | +75.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €67,797 | €121,245 | +€53,447 | +78.8% |
| Distributable reserves | 133 | €67,797 | €121,245 | +€53,447 | +78.8% |
| Amounts payable | 17/49 | €6,364 | €4,578 | -€1,786 | -28.1% |
| Amounts payable within one year | 42/48 | €6,364 | €4,578 | -€1,786 | -28.1% |
| Trade debts | 44 | €660 | €1,117 | +€457 | +69.3% |
| Suppliers | 440/4 | €660 | €1,117 | +€457 | +69.3% |
| Taxes, remuneration and social security | 45 | €5,337 | €2,745 | -€2,592 | -48.6% |
| Taxes | 450/3 | €5,037 | €2,745 | -€2,292 | -45.5% |
| Remuneration and social security | 454/9 | €300 | - | -€300 | |
| Other amounts payable | 47/48 | €367 | €716 | +€349 | +95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €751 | €1,073 | +€323 | +43.0% |
| Other operating charges | 640/8 | €60 | €240 | +€181 | +303% |
| Gross operating margin | 9900 | €85,680 | €68,620 | -€17,060 | -19.9% |
| Operating profit (loss) | 9901 | €84,870 | €67,307 | -€17,563 | -20.7% |
| Financial charges | 65/66B | €35 | €114 | +€79 | +223% |
| Recurring financial charges | 65 | €35 | €114 | +€79 | +223% |
| Profit (loss) for the period before taxes | 9903 | €84,834 | €67,192 | -€17,642 | -20.8% |
| Income taxes | 67/77 | €17,037 | €13,745 | -€3,292 | -19.3% |
| Profit (loss) for the period | 9904 | €67,797 | €53,447 | -€14,350 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €67,797 | €53,447 | -€14,350 | -21.2% |
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 24 October 2026 via checked.be.