DEBARSY TERRASSEMENT: what changed
DEBARSY TERRASSEMENT
Largest movements
- Cash -€63,297
down €63,297 (-94.3%), from €67,148 to €3,851
mainly Other debts (-€49,236) and Net result for the year (-€15,932)
- Tangible fixed assets -€6,810
down €6,810 (-29.1%), from €23,378 to €16,568
of which Furniture and vehicles: -€5,645
- Deferred charges and accrued income +€2,383
up €2,383 (+2,801%), from €85 to €2,468
- Other debts -€49,236
down €49,236 (-69.4%), from €70,960 to €21,724
- Profit (loss) carried forward -€16,027
down €16,027, from €13,121 to -€2,906
- Tax, wage and social debts -€4,081
no longer reported in 2025 (was €4,081)
- Trade debts +€2,303
up €2,303 (+359,788%), from €1 to €2,303
- Gross operating margin -€17,657
down €17,657, from €8,832 to -€8,824
- Depreciation +€499
up €499 (+7.7%), from €6,483 to €6,982
- Taxes -€410
down €410, from €324 to -€85
- Other operating charges -€394
down €394 (-61.3%), from €642 to €249
- Financial income +€150
up €150 (+74,950%), from €0 to €150
of which Non-recurring financial income: +€150
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,163 | €24,122 | -€67,041 | -73.5% |
| Formation expenses | 20 | €538 | €366 | -€172 | -32.0% |
| Fixed assets | 21/28 | €23,378 | €16,568 | -€6,810 | -29.1% |
| Tangible fixed assets | 22/27 | €23,378 | €16,568 | -€6,810 | -29.1% |
| Plant, machinery and equipment | 23 | €2,993 | €1,829 | -€1,164 | -38.9% |
| Furniture and vehicles | 24 | €20,385 | €14,740 | -€5,645 | -27.7% |
| Current assets | 29/58 | €67,247 | €7,188 | -€60,059 | -89.3% |
| Amounts receivable within one year | 40/41 | €14 | €869 | +€855 | +6,130% |
| Other amounts receivable | 41 | €14 | €869 | +€855 | +6,130% |
| Cash at bank and in hand | 54/58 | €67,148 | €3,851 | -€63,297 | -94.3% |
| Deferred charges and accrued income | 490/1 | €85 | €2,468 | +€2,383 | +2,801% |
| Total equity and liabilities | 10/49 | €91,163 | €24,122 | -€67,041 | -73.5% |
| Equity | 10/15 | €16,121 | €94 | -€16,027 | -99.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,121 | -€2,906 | -€16,027 | |
| Amounts payable | 17/49 | €75,042 | €24,027 | -€51,014 | -68.0% |
| Amounts payable within one year | 42/48 | €75,042 | €24,027 | -€51,014 | -68.0% |
| Trade debts | 44 | €1 | €2,303 | +€2,303 | +359,788% |
| Suppliers | 440/4 | €1 | €2,303 | +€2,303 | +359,788% |
| Taxes, remuneration and social security | 45 | €4,081 | - | -€4,081 | |
| Taxes | 450/3 | €4,081 | - | -€4,081 | |
| Other amounts payable | 47/48 | €70,960 | €21,724 | -€49,236 | -69.4% |
| Non-recurring operating income | 76A | €525 | - | -€525 | |
| Remuneration, social security and pensions | 62 | €98 | - | -€98 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,483 | €6,982 | +€499 | +7.7% |
| Other operating charges | 640/8 | €642 | €249 | -€394 | -61.3% |
| Gross operating margin | 9900 | €8,832 | -€8,824 | -€17,657 | |
| Operating profit (loss) | 9901 | €1,609 | -€16,055 | -€17,664 | |
| Financial income | 75/76B | €0 | €150 | +€150 | +74,950% |
| Recurring financial income | 75 | €0 | €150 | +€150 | +74,950% |
| Non-recurring financial income | 76B | - | €150 | +€150 | |
| Financial charges | 65/66B | €91 | €113 | +€21 | +23.6% |
| Recurring financial charges | 65 | €91 | €113 | +€21 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €1,518 | -€16,017 | -€17,536 | |
| Income taxes | 67/77 | €324 | -€85 | -€410 | |
| Profit (loss) for the period | 9904 | €1,194 | -€15,932 | -€17,126 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,194 | -€15,932 | -€17,126 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.