DEBANI: 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.
DEBANI
Largest movements
- Tangible fixed assets +€81,692
up €81,692 (+96.9%), from €84,316 to €166,009
of which Leasing and similar rights: +€56,520
- Receivables within one year +€37,789
up €37,789 (+34.3%), from €110,280 to €148,069
of which Other amounts receivable: +€33,087
- Intangible fixed assets -€25,000
no longer reported in 2025 (was €25,000)
- Stocks and contracts -€13,662
down €13,662 (-10.5%), from €130,518 to €116,857
- Cash +€6,980
up €6,980 (+4.7%), from €148,585 to €155,565
mainly Debts after one year (+€77,090) and Depreciation (+€53,635)
- Debts after one year +€77,090
up €77,090 (+77.7%), from €99,213 to €176,303
of which Financial debts: +€78,397
- Other debts -€30,177
down €30,177 (-93.7%), from €32,199 to €2,022
- Profit (loss) carried forward +€26,830
up €26,830 (+838%), from €3,201 to €30,031
- Trade debts -€18,610
down €18,610 (-10.9%), from €170,817 to €152,206
- Current portion of long-term debt +€16,213
up €16,213 (+43.0%), from €37,704 to €53,917
- Gross operating margin +€100,652
up €100,652 (+41.2%), from €244,263 to €344,915
- Staff costs +€93,992
up €93,992 (+64.4%), from €146,043 to €240,036
- Other operating charges -€30,440
down €30,440 (-91.8%), from €33,166 to €2,727
- Taxes +€9,199
up €9,199 (+469%), from €1,961 to €11,160
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 | €517,160 | €600,657 | +€83,497 | +16.1% |
| Fixed assets | 21/28 | €109,316 | €166,009 | +€56,692 | +51.9% |
| Intangible fixed assets | 21 | €25,000 | - | -€25,000 | |
| Tangible fixed assets | 22/27 | €84,316 | €166,009 | +€81,692 | +96.9% |
| Plant, machinery and equipment | 23 | €17,828 | €17,517 | -€311 | -1.7% |
| Furniture and vehicles | 24 | €4,274 | €19,151 | +€14,878 | +348% |
| Leasing and similar rights | 25 | €31,329 | €87,850 | +€56,520 | +180% |
| Other tangible fixed assets | 26 | €30,885 | €41,491 | +€10,606 | +34.3% |
| Current assets | 29/58 | €407,843 | €434,648 | +€26,805 | +6.6% |
| Stocks and contracts in progress | 3 | €130,518 | €116,857 | -€13,662 | -10.5% |
| Stocks | 30/36 | €130,518 | €116,857 | -€13,662 | -10.5% |
| Amounts receivable within one year | 40/41 | €110,280 | €148,069 | +€37,789 | +34.3% |
| Trade receivables | 40 | €33,803 | €38,506 | +€4,703 | +13.9% |
| Other amounts receivable | 41 | €76,477 | €109,564 | +€33,087 | +43.3% |
| Cash at bank and in hand | 54/58 | €148,585 | €155,565 | +€6,980 | +4.7% |
| Deferred charges and accrued income | 490/1 | €18,460 | €14,157 | -€4,303 | -23.3% |
| Total equity and liabilities | 10/49 | €517,160 | €600,657 | +€83,497 | +16.1% |
| Equity | 10/15 | €106,959 | €133,789 | +€26,830 | +25.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €85,208 | €85,208 | = | 0.0% |
| Tax-exempt reserves | 132 | €49,834 | €49,834 | = | 0.0% |
| Distributable reserves | 133 | €35,373 | €35,373 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,201 | €30,031 | +€26,830 | +838% |
| Provisions and deferred taxes | 16 | €35,750 | €35,750 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €35,750 | €35,750 | = | 0.0% |
| Pensions and similar obligations | 160 | €35,750 | €35,750 | = | 0.0% |
| Amounts payable | 17/49 | €374,451 | €431,118 | +€56,668 | +15.1% |
| Amounts payable after more than one year | 17 | €99,213 | €176,303 | +€77,090 | +77.7% |
| Financial debts | 170/4 | €77,917 | €156,314 | +€78,397 | +101% |
| Other amounts payable | 178/9 | €21,296 | €19,989 | -€1,307 | -6.1% |
| Amounts payable within one year | 42/48 | €273,721 | €253,134 | -€20,586 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €37,704 | €53,917 | +€16,213 | +43.0% |
| Trade debts | 44 | €170,817 | €152,206 | -€18,610 | -10.9% |
| Suppliers | 440/4 | €170,817 | €152,206 | -€18,610 | -10.9% |
| Taxes, remuneration and social security | 45 | €33,002 | €44,989 | +€11,987 | +36.3% |
| Taxes | 450/3 | €11,651 | €18,443 | +€6,792 | +58.3% |
| Remuneration and social security | 454/9 | €21,351 | €26,546 | +€5,196 | +24.3% |
| Other amounts payable | 47/48 | €32,199 | €2,022 | -€30,177 | -93.7% |
| Accrued charges and deferred income | 492/3 | €1,517 | €1,681 | +€164 | +10.8% |
| Non-recurring operating income | 76A | - | €18,320 | +€18,320 | |
| Remuneration, social security and pensions | 62 | €146,043 | €240,036 | +€93,992 | +64.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,336 | €53,635 | -€2,701 | -4.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,000 | +€3,000 | |
| Other operating charges | 640/8 | €33,166 | €2,727 | -€30,440 | -91.8% |
| Gross operating margin | 9900 | €244,263 | €344,915 | +€100,652 | +41.2% |
| Operating profit (loss) | 9901 | €8,717 | €45,518 | +€36,801 | +422% |
| Financial income | 75/76B | €778 | €235 | -€543 | -69.8% |
| Recurring financial income | 75 | €778 | €235 | -€543 | -69.8% |
| Financial charges | 65/66B | €6,162 | €6,813 | +€651 | +10.6% |
| Recurring financial charges | 65 | €6,162 | €6,813 | +€651 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €3,333 | €38,939 | +€35,606 | +1,068% |
| Income taxes | 67/77 | €1,961 | €11,160 | +€9,199 | +469% |
| Profit (loss) for the period | 9904 | €1,372 | €27,780 | +€26,407 | +1,924% |
| Profit (loss) for the period to be appropriated | 9905 | €1,372 | €27,780 | +€26,407 | +1,924% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.