DEBAST Christian & Benoît: 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.
DEBAST Christian & Benoît
Largest movements
- Tangible fixed assets -€55,335
down €55,335 (-53.0%), from €104,424 to €49,089
- Receivables within one year -€17,352
down €17,352 (-90.6%), from €19,146 to €1,794
of which Trade receivables: -€17,739
- Cash +€4,709
up €4,709 (+4.4%), from €106,496 to €111,204
mainly Investment in fixed assets (net) (+€45,485) and Net result for the year (+€18,607)
- Debts after one year -€73,000
no longer reported in 2025 (was €73,000)
- Profit (loss) carried forward +€18,607
up €18,607 (+17.9%), from €103,992 to €122,598
- Tax, wage and social debts -€7,518
down €7,518 (-35.1%), from €21,410 to €13,892
- Other debts -€6,869
down €6,869 (-58.3%), from €11,775 to €4,906
- Depreciation -€20,993
down €20,993 (-68.1%), from €30,843 to €9,850
- Gross operating margin -€16,178
down €16,178 (-30.6%), from €52,817 to €36,639
- Financial charges +€1,749
up €1,749 (+538%), from €325 to €2,074
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 | €230,666 | €162,645 | -€68,021 | -29.5% |
| Fixed assets | 21/28 | €104,424 | €49,089 | -€55,335 | -53.0% |
| Tangible fixed assets | 22/27 | €104,424 | €49,089 | -€55,335 | -53.0% |
| Furniture and vehicles | 24 | €104,424 | €49,089 | -€55,335 | -53.0% |
| Current assets | 29/58 | €126,243 | €113,556 | -€12,686 | -10.0% |
| Amounts receivable within one year | 40/41 | €19,146 | €1,794 | -€17,352 | -90.6% |
| Trade receivables | 40 | €19,146 | €1,407 | -€17,739 | -92.7% |
| Other amounts receivable | 41 | - | €387 | +€387 | |
| Cash at bank and in hand | 54/58 | €106,496 | €111,204 | +€4,709 | +4.4% |
| Deferred charges and accrued income | 490/1 | €601 | €558 | -€43 | -7.2% |
| Total equity and liabilities | 10/49 | €230,666 | €162,645 | -€68,021 | -29.5% |
| Equity | 10/15 | €124,452 | €143,058 | +€18,607 | +15.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,992 | €122,598 | +€18,607 | +17.9% |
| Amounts payable | 17/49 | €106,215 | €19,587 | -€86,628 | -81.6% |
| Amounts payable after more than one year | 17 | €73,000 | - | -€73,000 | |
| Financial debts | 170/4 | €73,000 | - | -€73,000 | |
| Amounts payable within one year | 42/48 | €33,215 | €19,587 | -€13,628 | -41.0% |
| Trade debts | 44 | €30 | €789 | +€759 | +2,551% |
| Suppliers | 440/4 | €30 | €789 | +€759 | +2,551% |
| Taxes, remuneration and social security | 45 | €21,410 | €13,892 | -€7,518 | -35.1% |
| Taxes | 450/3 | €21,410 | €13,892 | -€7,518 | -35.1% |
| Other amounts payable | 47/48 | €11,775 | €4,906 | -€6,869 | -58.3% |
| Non-recurring operating income | 76A | - | €22,836 | +€22,836 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,843 | €9,850 | -€20,993 | -68.1% |
| Gross operating margin | 9900 | €52,817 | €36,639 | -€16,178 | -30.6% |
| Operating profit (loss) | 9901 | €21,975 | €26,789 | +€4,814 | +21.9% |
| Financial income | 75/76B | €1 | €6 | +€5 | +707% |
| Recurring financial income | 75 | €1 | €6 | +€5 | +707% |
| Financial charges | 65/66B | €325 | €2,074 | +€1,749 | +538% |
| Recurring financial charges | 65 | €325 | €2,074 | +€1,749 | +538% |
| Profit (loss) for the period before taxes | 9903 | €21,651 | €24,721 | +€3,071 | +14.2% |
| Income taxes | 67/77 | €6,508 | €6,114 | -€393 | -6.0% |
| Profit (loss) for the period | 9904 | €15,143 | €18,607 | +€3,464 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,143 | €18,607 | +€3,464 | +22.9% |
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 21 October 2026 via checked.be.