DEBARTIEST: 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.
DEBARTIEST
Largest movements
- Receivables within one year +€51,913
up €51,913 (+58.7%), from €88,363 to €140,276
- Cash -€29,284
down €29,284 (-45.2%), from €64,746 to €35,462
mainly Receivables within one year (-€51,913) and Investment in fixed assets (net) (-€9,401)
- Tangible fixed assets -€6,024
down €6,024 (-18.5%), from €32,555 to €26,531
- Trade debts +€15,927
up €15,927 (+389%), from €4,094 to €20,021
- Debts after one year +€11,100
up €11,100 (+64.2%), from €17,285 to €28,384
- Reserves -€5,039
down €5,039 (-4.2%), from €120,972 to €115,933
- Tax, wage and social debts -€4,507
down €4,507 (-11.1%), from €40,763 to €36,256
of which Taxes: -€2,770
- Gross operating margin -€74,729
down €74,729 (-21.4%), from €349,936 to €275,207
- Staff costs -€31,758
down €31,758 (-10.9%), from €291,351 to €259,593
- Depreciation -€13,541
down €13,541 (-46.7%), from €28,965 to €15,424
- Other operating charges -€10,498
down €10,498 (-83.4%), from €12,584 to €2,086
- Taxes -€3,695
down €3,695 (-91.4%), from €4,044 to €350
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 | €189,398 | €207,394 | +€17,996 | +9.5% |
| Fixed assets | 21/28 | €32,555 | €26,531 | -€6,024 | -18.5% |
| Tangible fixed assets | 22/27 | €32,555 | €26,531 | -€6,024 | -18.5% |
| Plant, machinery and equipment | 23 | €23,037 | €21,838 | -€1,199 | -5.2% |
| Furniture and vehicles | 24 | €3,623 | €1,908 | -€1,715 | -47.3% |
| Leasing and similar rights | 25 | €358 | - | -€358 | |
| Other tangible fixed assets | 26 | €5,537 | €2,785 | -€2,752 | -49.7% |
| Current assets | 29/58 | €156,843 | €180,862 | +€24,019 | +15.3% |
| Stocks and contracts in progress | 3 | €3,011 | €4,001 | +€990 | +32.9% |
| Stocks | 30/36 | €3,011 | €4,001 | +€990 | +32.9% |
| Amounts receivable within one year | 40/41 | €88,363 | €140,276 | +€51,913 | +58.7% |
| Other amounts receivable | 41 | €88,363 | €140,276 | +€51,913 | +58.7% |
| Cash at bank and in hand | 54/58 | €64,746 | €35,462 | -€29,284 | -45.2% |
| Deferred charges and accrued income | 490/1 | €723 | €1,124 | +€401 | +55.4% |
| Total equity and liabilities | 10/49 | €189,398 | €207,394 | +€17,996 | +9.5% |
| Equity | 10/15 | €125,972 | €120,933 | -€5,039 | -4.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €120,972 | €115,933 | -€5,039 | -4.2% |
| Distributable reserves | 133 | €120,972 | €115,933 | -€5,039 | -4.2% |
| Amounts payable | 17/49 | €63,426 | €86,461 | +€23,035 | +36.3% |
| Amounts payable after more than one year | 17 | €17,285 | €28,384 | +€11,100 | +64.2% |
| Other amounts payable | 178/9 | €17,285 | €28,384 | +€11,100 | +64.2% |
| Amounts payable within one year | 42/48 | €46,141 | €58,077 | +€11,935 | +25.9% |
| Current portion of amounts payable after more than one year | 42 | €1,284 | €1,800 | +€516 | +40.2% |
| Trade debts | 44 | €4,094 | €20,021 | +€15,927 | +389% |
| Suppliers | 440/4 | €4,094 | €20,021 | +€15,927 | +389% |
| Taxes, remuneration and social security | 45 | €40,763 | €36,256 | -€4,507 | -11.1% |
| Taxes | 450/3 | €17,194 | €14,424 | -€2,770 | -16.1% |
| Remuneration and social security | 454/9 | €23,569 | €21,832 | -€1,737 | -7.4% |
| Remuneration, social security and pensions | 62 | €291,351 | €259,593 | -€31,758 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,965 | €15,424 | -€13,541 | -46.7% |
| Other operating charges | 640/8 | €12,584 | €2,086 | -€10,498 | -83.4% |
| Gross operating margin | 9900 | €349,936 | €275,207 | -€74,729 | -21.4% |
| Operating profit (loss) | 9901 | €17,036 | -€1,896 | -€18,932 | |
| Financial income | 75/76B | €1,324 | €993 | -€331 | -25.0% |
| Recurring financial income | 75 | €1,324 | €993 | -€331 | -25.0% |
| Financial charges | 65/66B | €5,469 | €3,787 | -€1,682 | -30.8% |
| Recurring financial charges | 65 | €5,469 | €3,787 | -€1,682 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €12,891 | -€4,690 | -€17,581 | |
| Income taxes | 67/77 | €4,044 | €350 | -€3,695 | -91.4% |
| Profit (loss) for the period | 9904 | €8,847 | -€5,039 | -€13,886 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,847 | -€5,039 | -€13,886 |
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 18 October 2026 via checked.be.