DEBARO: 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.
What changed
DEBARO
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€76,152
2024 · €82,398-€6,246
Equity
€2.7m
2024 · €2.6m+€76,152
Cash
€1,084
2024 · €5,243-€4,160
Balance sheet total
€2.7m
2024 · €2.6m+€79,630
Largest movements
Assets
- Receivables within one year +€86,373
up €86,373 (+7.4%), from €1.2m to €1.3m
of which Other amounts receivable: +€86,611
Equity and liabilities
- Reserves +€75,000
up €75,000 (+3.0%), from €2.5m to €2.6m
of which Distributable reserves: +€75,000
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€82,398
Other operating charges
-€755
Other operating items
+€4,690
Financial income
-€12,262
Financial charges
-€1
Taxes
+€2,082
Result 2025
€76,152
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€4,160
Investment
€0
Financing
€0
Cash 2024
€5,243
From operations (derived)
-€4,160
Net result for the year
+€76,152
Depreciation
+€4,728
Receivables within one year
-€86,373
Deferred charges and accrued income
-€2,145
Trade debts
+€481
Tax, wage and social debts
+€2,997
Cash 2025
€1,084
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,592,579 | €2,672,210 | +€79,630 | +3.1% |
| Fixed assets | 21/28 | €1,417,745 | €1,413,017 | -€4,728 | -0.3% |
| Tangible fixed assets | 22/27 | €1,417,745 | €1,413,017 | -€4,728 | -0.3% |
| Land and buildings | 22 | €1,417,745 | €1,413,017 | -€4,728 | -0.3% |
| Current assets | 29/58 | €1,174,834 | €1,259,192 | +€84,358 | +7.2% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,169,591 | €1,255,963 | +€86,373 | +7.4% |
| Trade receivables | 40 | €866 | €628 | -€239 | -27.6% |
| Other amounts receivable | 41 | €1,168,724 | €1,255,336 | +€86,611 | +7.4% |
| Cash at bank and in hand | 54/58 | €5,243 | €1,084 | -€4,160 | -79.3% |
| Deferred charges and accrued income | 490/1 | - | €2,145 | +€2,145 | |
| Total equity and liabilities | 10/49 | €2,592,579 | €2,672,210 | +€79,630 | +3.1% |
| Equity | 10/15 | €2,586,151 | €2,662,303 | +€76,152 | +2.9% |
| Contributions | 10/11 | €62,450 | €62,450 | = | 0.0% |
| Capital | 10 | €62,450 | €62,450 | = | 0.0% |
| Issued capital | 100 | €62,450 | €62,450 | = | 0.0% |
| Reserves | 13 | €2,521,166 | €2,596,166 | +€75,000 | +3.0% |
| Non-distributable reserves | 130/1 | €6,245 | €6,245 | = | 0.0% |
| Legal reserve | 130 | €6,245 | €6,245 | = | 0.0% |
| Distributable reserves | 133 | €2,514,921 | €2,589,921 | +€75,000 | +3.0% |
| Profit (loss) carried forward | 14 | €2,535 | €3,687 | +€1,152 | +45.4% |
| Amounts payable | 17/49 | €6,428 | €9,906 | +€3,478 | +54.1% |
| Amounts payable within one year | 42/48 | €6,428 | €9,906 | +€3,478 | +54.1% |
| Trade debts | 44 | €2,864 | €3,346 | +€481 | +16.8% |
| Suppliers | 440/4 | €2,864 | €3,346 | +€481 | +16.8% |
| Taxes, remuneration and social security | 45 | €3,564 | €6,561 | +€2,997 | +84.1% |
| Taxes | 450/3 | €3,564 | €6,561 | +€2,997 | +84.1% |
| Operating income | 70/76A | €91,484 | €94,790 | +€3,305 | +3.6% |
| Other operating income | 74 | €91,484 | €94,790 | +€3,305 | +3.6% |
| Operating charges | 60/66A | €37,689 | €37,060 | -€629 | -1.7% |
| Services and other goods | 61 | €10,990 | €9,605 | -€1,385 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,728 | €4,728 | = | 0.0% |
| Other operating charges | 640/8 | €21,971 | €22,727 | +€755 | +3.4% |
| Operating profit (loss) | 9901 | €53,795 | €57,730 | +€3,935 | +7.3% |
| Financial income | 75/76B | €56,097 | €43,835 | -€12,262 | -21.9% |
| Recurring financial income | 75 | €56,097 | €43,835 | -€12,262 | -21.9% |
| Income from current assets | 751 | €56,097 | €43,835 | -€12,262 | -21.9% |
| Financial charges | 65/66B | €28 | €29 | +€1 | +4.8% |
| Recurring financial charges | 65 | €28 | €29 | +€1 | +4.8% |
| Other financial charges | 652/9 | €28 | €29 | +€1 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €109,865 | €101,536 | -€8,328 | -7.6% |
| Income taxes | 67/77 | €27,466 | €25,384 | -€2,082 | -7.6% |
| Taxes | 670/3 | €27,466 | €25,384 | -€2,082 | -7.6% |
| Profit (loss) for the period | 9904 | €82,398 | €76,152 | -€6,246 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,398 | €76,152 | -€6,246 | -7.6% |
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 15 October 2026 via checked.be.