DEBAST: 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.
DEBAST
Largest movements
- Receivables within one year +€54,464
up €54,464 (+108.2%), from €50,326 to €104,790
of which Trade receivables: +€37,225
- Cash -€7,978
down €7,978 (-27.5%), from €29,009 to €21,030
mainly Receivables within one year (-€54,464)
- Tax, wage and social debts +€29,440
up €29,440 (+583.8%), from €5,043 to €34,482
of which Taxes: +€24,190
- Trade debts +€14,944
up €14,944 (+359.8%), from €4,153 to €19,097
- Reserves +€1,784
new in 2025: €1,784
- Gross operating margin -€9,350
down €9,350 (-45.3%), from €20,656 to €11,306
- Write-downs +€7,219
new in 2025: €7,219
- Taxes +€995
new in 2025: €995
- Depreciation -€722
down €722 (-69.4%), from €1,040 to €318
- Financial charges +€650
up €650 (+163.6%), from €397 to €1,047
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 | €80,595 | €126,763 | +€46,168 | +57.3% |
| Fixed assets | 21/28 | €954 | €636 | -€318 | -33.3% |
| Tangible fixed assets | 22/27 | €954 | €636 | -€318 | -33.3% |
| Furniture and vehicles | 24 | €954 | €636 | -€318 | -33.3% |
| Current assets | 29/58 | €79,641 | €126,127 | +€46,486 | +58.4% |
| Amounts receivable within one year | 40/41 | €50,326 | €104,790 | +€54,464 | +108.2% |
| Trade receivables | 40 | €2,476 | €39,701 | +€37,225 | +1503.5% |
| Other amounts receivable | 41 | €47,850 | €65,089 | +€17,239 | +36.0% |
| Cash at bank and in hand | 54/58 | €29,009 | €21,030 | -€7,978 | -27.5% |
| Deferred charges and accrued income | 490/1 | €307 | €307 | = | 0.0% |
| Total equity and liabilities | 10/49 | €80,595 | €126,763 | +€46,168 | +57.3% |
| Equity | 10/15 | €71,399 | €73,183 | +€1,784 | +2.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €1,784 | +€1,784 | |
| Distributable reserves | 133 | - | €1,784 | +€1,784 | |
| Profit (loss) carried forward | 14 | €66,399 | €66,399 | = | 0.0% |
| Amounts payable | 17/49 | €9,196 | €53,579 | +€44,384 | +482.7% |
| Amounts payable within one year | 42/48 | €9,196 | €53,579 | +€44,384 | +482.7% |
| Trade debts | 44 | €4,153 | €19,097 | +€14,944 | +359.8% |
| Suppliers | 440/4 | €4,153 | €19,097 | +€14,944 | +359.8% |
| Taxes, remuneration and social security | 45 | €5,043 | €34,482 | +€29,440 | +583.8% |
| Taxes | 450/3 | €5,043 | €29,232 | +€24,190 | +479.7% |
| Remuneration and social security | 454/9 | - | €5,250 | +€5,250 | |
| Remuneration, social security and pensions | 62 | -€474 | - | +€474 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,040 | €318 | -€722 | -69.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,219 | +€7,219 | |
| Other operating charges | 640/8 | €166 | €18 | -€148 | -89.2% |
| Gross operating margin | 9900 | €20,656 | €11,306 | -€9,350 | -45.3% |
| Operating profit (loss) | 9901 | €19,924 | €3,752 | -€16,173 | -81.2% |
| Financial income | 75/76B | - | €75 | +€75 | |
| Recurring financial income | 75 | - | €75 | +€75 | |
| Financial charges | 65/66B | €397 | €1,047 | +€650 | +163.6% |
| Recurring financial charges | 65 | €397 | €1,047 | +€650 | +163.6% |
| Profit (loss) for the period before taxes | 9903 | €19,527 | €2,779 | -€16,748 | -85.8% |
| Income taxes | 67/77 | - | €995 | +€995 | |
| Profit (loss) for the period | 9904 | €19,527 | €1,784 | -€17,743 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,527 | €1,784 | -€17,743 | -90.9% |
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 28 September 2026 via checked.be.