DEBASS CONSULT: 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.
DEBASS CONSULT
Largest movements
- Tangible fixed assets -€29,730
down €29,730 (-11.9%), from €250,156 to €220,426
of which Land and buildings: -€21,826
- Financial fixed assets -€24,000
down €24,000 (-35.0%), from €68,664 to €44,664
- Cash -€9,081
down €9,081 (-59.4%), from €15,279 to €6,198
mainly Current portion of long-term debt (-€26,006) and Debts after one year (-€14,183)
- Current portion of long-term debt -€26,006
down €26,006 (-65.6%), from €39,640 to €13,634
- Debts after one year -€14,183
down €14,183 (-23.2%), from €61,256 to €47,073
- Tax, wage and social debts -€14,161
down €14,161 (-32.5%), from €43,567 to €29,406
of which Taxes: -€14,161
- Trade debts -€10,227
down €10,227 (-33.4%), from €30,591 to €20,364
- Gross operating margin -€17,553
down €17,553 (-30.4%), from €57,770 to €40,217
- Other operating charges -€1,520
down €1,520 (-40.4%), from €3,765 to €2,245
- Financial charges -€1,245
down €1,245 (-22.3%), from €5,586 to €4,341
- Taxes -€1,110
down €1,110 (-23.6%), from €4,705 to €3,595
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €356,456 | €293,495 | -€62,961 | -17.7% |
| Fixed assets | 21/28 | €318,820 | €265,090 | -€53,730 | -16.9% |
| Tangible fixed assets | 22/27 | €250,156 | €220,426 | -€29,730 | -11.9% |
| Land and buildings | 22 | €239,341 | €217,515 | -€21,826 | -9.1% |
| Plant, machinery and equipment | 23 | €337 | €0 | -€337 | -100.0% |
| Furniture and vehicles | 24 | €413 | €141 | -€272 | -65.9% |
| Leasing and similar rights | 25 | €10,065 | €2,770 | -€7,295 | -72.5% |
| Financial fixed assets | 28 | €68,664 | €44,664 | -€24,000 | -35.0% |
| Current assets | 29/58 | €37,636 | €28,405 | -€9,231 | -24.5% |
| Amounts receivable within one year | 40/41 | €22,357 | €21,689 | -€668 | -3.0% |
| Trade receivables | 40 | €21,880 | €21,689 | -€191 | -0.9% |
| Other amounts receivable | 41 | €477 | - | -€477 | |
| Cash at bank and in hand | 54/58 | €15,279 | €6,198 | -€9,081 | -59.4% |
| Deferred charges and accrued income | 490/1 | - | €518 | +€518 | |
| Total equity and liabilities | 10/49 | €356,456 | €293,495 | -€62,961 | -17.7% |
| Equity | 10/15 | €153,271 | €153,577 | +€306 | +0.2% |
| Contributions | 10/11 | €60,500 | €60,500 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,771 | €85,077 | +€306 | +0.4% |
| Provisions and deferred taxes | 16 | €24,000 | €24,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €24,000 | €24,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €24,000 | €24,000 | = | 0.0% |
| Amounts payable | 17/49 | €179,185 | €115,918 | -€63,267 | -35.3% |
| Amounts payable after more than one year | 17 | €61,256 | €47,073 | -€14,183 | -23.2% |
| Financial debts | 170/4 | €61,256 | €47,073 | -€14,183 | -23.2% |
| Amounts payable within one year | 42/48 | €117,929 | €68,845 | -€49,084 | -41.6% |
| Current portion of amounts payable after more than one year | 42 | €39,640 | €13,634 | -€26,006 | -65.6% |
| Trade debts | 44 | €30,591 | €20,364 | -€10,227 | -33.4% |
| Suppliers | 440/4 | €30,591 | €20,364 | -€10,227 | -33.4% |
| Taxes, remuneration and social security | 45 | €43,567 | €29,406 | -€14,161 | -32.5% |
| Taxes | 450/3 | €24,492 | €10,331 | -€14,161 | -57.8% |
| Remuneration and social security | 454/9 | €19,075 | €19,075 | = | 0.0% |
| Other amounts payable | 47/48 | €4,131 | €5,441 | +€1,310 | +31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,265 | €29,730 | -€535 | -1.8% |
| Other operating charges | 640/8 | €3,765 | €2,245 | -€1,520 | -40.4% |
| Gross operating margin | 9900 | €57,770 | €40,217 | -€17,553 | -30.4% |
| Operating profit (loss) | 9901 | €23,740 | €8,242 | -€15,498 | -65.3% |
| Financial charges | 65/66B | €5,586 | €4,341 | -€1,245 | -22.3% |
| Recurring financial charges | 65 | €5,586 | €4,341 | -€1,245 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €18,154 | €3,901 | -€14,253 | -78.5% |
| Income taxes | 67/77 | €4,705 | €3,595 | -€1,110 | -23.6% |
| Profit (loss) for the period | 9904 | €13,449 | €306 | -€13,143 | -97.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,449 | €306 | -€13,143 | -97.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.