DEBARCADERE: 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.
DEBARCADERE
Largest movements
- Tangible fixed assets +€10,944
up €10,944 (+197.2%), from €5,549 to €16,493
of which Furniture and vehicles: +€10,678
- Receivables within one year +€2,399
up €2,399 (+991.3%), from €242 to €2,641
of which Trade receivables: +€1,654
- Cash -€1,114
down €1,114 (-2.4%), from €47,183 to €46,069
mainly Investment in fixed assets (net) (-€16,070) and Receivables within one year (-€2,399)
- Stocks and contracts +€1,100
up €1,100 (+43.5%), from €2,528 to €3,628
- Deferred charges and accrued income +€923
up €923 (+101.2%), from €912 to €1,835
- Short-term financial debts +€9,215
new in 2025: €9,215
- Current portion of long-term debt +€3,686
new in 2025: €3,686
- Trade debts +€1,319
up €1,319 (+114.3%), from €1,154 to €2,473
- Gross operating margin -€7,218
down €7,218 (-44.9%), from €16,085 to €8,867
- Depreciation +€2,351
up €2,351 (+84.7%), from €2,775 to €5,126
- Taxes -€1,301
down €1,301 (-80.2%), from €1,623 to €322
- Other operating charges +€594
up €594 (+37.3%), from €1,594 to €2,188
- Financial charges +€533
up €533 (+413.2%), from €129 to €662
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 | €56,619 | €70,871 | +€14,252 | +25.2% |
| Fixed assets | 21/28 | €5,754 | €16,698 | +€10,944 | +190.2% |
| Tangible fixed assets | 22/27 | €5,549 | €16,493 | +€10,944 | +197.2% |
| Plant, machinery and equipment | 23 | €3,312 | €3,578 | +€266 | +8.0% |
| Furniture and vehicles | 24 | €2,237 | €12,915 | +€10,678 | +477.3% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €50,865 | €54,173 | +€3,308 | +6.5% |
| Stocks and contracts in progress | 3 | €2,528 | €3,628 | +€1,100 | +43.5% |
| Stocks | 30/36 | €2,528 | €3,628 | +€1,100 | +43.5% |
| Amounts receivable within one year | 40/41 | €242 | €2,641 | +€2,399 | +991.3% |
| Trade receivables | 40 | €202 | €1,856 | +€1,654 | +818.8% |
| Other amounts receivable | 41 | €40 | €785 | +€745 | +1862.5% |
| Cash at bank and in hand | 54/58 | €47,183 | €46,069 | -€1,114 | -2.4% |
| Deferred charges and accrued income | 490/1 | €912 | €1,835 | +€923 | +101.2% |
| Total equity and liabilities | 10/49 | €56,619 | €70,871 | +€14,252 | +25.2% |
| Equity | 10/15 | €50,318 | €50,944 | +€626 | +1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,258 | €42,884 | +€626 | +1.5% |
| Amounts payable | 17/49 | €6,301 | €19,927 | +€13,626 | +216.3% |
| Amounts payable within one year | 42/48 | €5,751 | €19,407 | +€13,656 | +237.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,686 | +€3,686 | |
| Financial debts | 43 | - | €9,215 | +€9,215 | |
| Credit institutions | 430/8 | - | €9,215 | +€9,215 | |
| Trade debts | 44 | €1,154 | €2,473 | +€1,319 | +114.3% |
| Suppliers | 440/4 | €1,154 | €2,473 | +€1,319 | +114.3% |
| Taxes, remuneration and social security | 45 | €4,597 | €4,033 | -€564 | -12.3% |
| Taxes | 450/3 | €4,597 | €3,962 | -€635 | -13.8% |
| Remuneration and social security | 454/9 | - | €71 | +€71 | |
| Accrued charges and deferred income | 492/3 | €550 | €520 | -€30 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,775 | €5,126 | +€2,351 | +84.7% |
| Other operating charges | 640/8 | €1,594 | €2,188 | +€594 | +37.3% |
| Gross operating margin | 9900 | €16,085 | €8,867 | -€7,218 | -44.9% |
| Operating profit (loss) | 9901 | €11,716 | €1,553 | -€10,163 | -86.7% |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €129 | €662 | +€533 | +413.2% |
| Recurring financial charges | 65 | €129 | €662 | +€533 | +413.2% |
| Profit (loss) for the period before taxes | 9903 | €11,587 | €948 | -€10,639 | -91.8% |
| Income taxes | 67/77 | €1,623 | €322 | -€1,301 | -80.2% |
| Profit (loss) for the period | 9904 | €9,964 | €626 | -€9,338 | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,964 | €626 | -€9,338 | -93.7% |
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 7 October 2026 via checked.be.