DEBAPAT: 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.
DEBAPAT
Largest movements
- Tangible fixed assets -€10,704
down €10,704 (-7.0%), from €152,223 to €141,519
- Receivables within one year +€7,924
up €7,924 (+27.8%), from €28,500 to €36,424
of which Other amounts receivable: +€5,726
- Debts after one year -€27,593
down €27,593 (-65.5%), from €42,144 to €14,551
- Other debts +€14,926
up €14,926 (+2.9%), from €519,444 to €534,370
- Gross operating margin -€1,333
down €1,333 (-5.3%), from €25,181 to €23,848
- Financial charges -€639
down €639 (-18.5%), from €3,460 to €2,821
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 | €678,520 | €675,740 | -€2,780 | -0.4% |
| Fixed assets | 21/28 | €650,019 | €639,315 | -€10,704 | -1.6% |
| Tangible fixed assets | 22/27 | €152,223 | €141,519 | -€10,704 | -7.0% |
| Land and buildings | 22 | €152,223 | €141,519 | -€10,704 | -7.0% |
| Financial fixed assets | 28 | €497,796 | €497,796 | = | 0.0% |
| Current assets | 29/58 | €28,501 | €36,425 | +€7,924 | +27.8% |
| Amounts receivable within one year | 40/41 | €28,500 | €36,424 | +€7,924 | +27.8% |
| Trade receivables | 40 | - | €2,198 | +€2,198 | |
| Other amounts receivable | 41 | €28,500 | €34,226 | +€5,726 | +20.1% |
| Cash at bank and in hand | 54/58 | €1 | €1 | = | 0.0% |
| Total equity and liabilities | 10/49 | €678,520 | €675,740 | -€2,780 | -0.4% |
| Equity | 10/15 | €83,792 | €89,631 | +€5,839 | +7.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €77,592 | €83,431 | +€5,839 | +7.5% |
| Distributable reserves | 133 | €77,592 | €83,431 | +€5,839 | +7.5% |
| Amounts payable | 17/49 | €594,728 | €586,109 | -€8,619 | -1.4% |
| Amounts payable after more than one year | 17 | €42,144 | €14,551 | -€27,593 | -65.5% |
| Financial debts | 170/4 | €42,144 | €14,551 | -€27,593 | -65.5% |
| Amounts payable within one year | 42/48 | €550,884 | €569,808 | +€18,924 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €27,440 | €29,713 | +€2,273 | +8.3% |
| Trade debts | 44 | €1,597 | €3,035 | +€1,438 | +90.0% |
| Suppliers | 440/4 | €1,597 | €3,035 | +€1,438 | +90.0% |
| Taxes, remuneration and social security | 45 | €2,403 | €2,690 | +€287 | +11.9% |
| Taxes | 450/3 | €2,403 | €2,690 | +€287 | +11.9% |
| Other amounts payable | 47/48 | €519,444 | €534,370 | +€14,926 | +2.9% |
| Accrued charges and deferred income | 492/3 | €1,700 | €1,750 | +€50 | +2.9% |
| Non-recurring operating income | 76A | €1,472 | €1,725 | +€253 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,704 | €10,704 | = | 0.0% |
| Other operating charges | 640/8 | €2,199 | €2,297 | +€98 | +4.5% |
| Gross operating margin | 9900 | €25,181 | €23,848 | -€1,333 | -5.3% |
| Operating profit (loss) | 9901 | €12,278 | €10,847 | -€1,431 | -11.7% |
| Financial charges | 65/66B | €3,460 | €2,821 | -€639 | -18.5% |
| Recurring financial charges | 65 | €3,460 | €2,821 | -€639 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €8,818 | €8,026 | -€792 | -9.0% |
| Income taxes | 67/77 | €2,403 | €2,187 | -€216 | -9.0% |
| Profit (loss) for the period | 9904 | €6,415 | €5,839 | -€576 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,415 | €5,839 | -€576 | -9.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.