DEBASTRUIS: 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.
DEBASTRUIS
Largest movements
- Tangible fixed assets +€189,007
up €189,007 (+19.6%), from €964,169 to €1.2m
of which Furniture and vehicles: +€174,394
- Receivables within one year -€153,564
down €153,564 (-28.3%), from €542,225 to €388,661
of which Trade receivables: -€159,950
- Cash +€29,146
up €29,146 (+7.3%), from €401,251 to €430,397
mainly Depreciation (+€258,152) and Other debts (+€159,043)
- Advances received -€196,956
down €196,956 (-99.8%), from €197,293 to €337
- Other debts +€159,043
up €159,043 (+45.2%), from €351,563 to €510,606
- Debts after one year +€91,775
up €91,775 (+40.4%), from €227,223 to €318,998
- Trade debts -€70,712
down €70,712 (-30.1%), from €235,198 to €164,486
- Reserves +€55,983
up €55,983 (+7.8%), from €717,492 to €773,475
- Gross operating margin -€184,561
down €184,561 (-34.3%), from €538,477 to €353,916
- Taxes -€55,878
down €55,878 (-88.2%), from €63,362 to €7,485
- Staff costs -€40,693
down €40,693 (-98.6%), from €41,288 to €595
- Depreciation +€28,763
up €28,763 (+12.5%), from €229,389 to €258,152
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 | €1,969,682 | €2,046,152 | +€76,469 | +3.9% |
| Fixed assets | 21/28 | €965,419 | €1,154,426 | +€189,007 | +19.6% |
| Tangible fixed assets | 22/27 | €964,169 | €1,153,176 | +€189,007 | +19.6% |
| Land and buildings | 22 | €188,751 | €176,334 | -€12,417 | -6.6% |
| Plant, machinery and equipment | 23 | €367,876 | €404,581 | +€36,705 | +10.0% |
| Furniture and vehicles | 24 | €194,660 | €369,055 | +€174,394 | +89.6% |
| Other tangible fixed assets | 26 | €212,881 | €203,206 | -€9,675 | -4.5% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €1,004,264 | €891,726 | -€112,538 | -11.2% |
| Stocks and contracts in progress | 3 | €59,517 | €71,128 | +€11,611 | +19.5% |
| Stocks | 30/36 | €59,517 | €71,128 | +€11,611 | +19.5% |
| Amounts receivable within one year | 40/41 | €542,225 | €388,661 | -€153,564 | -28.3% |
| Trade receivables | 40 | €512,724 | €352,774 | -€159,950 | -31.2% |
| Other amounts receivable | 41 | €29,501 | €35,887 | +€6,386 | +21.6% |
| Current investments | 50/53 | €225 | €225 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €401,251 | €430,397 | +€29,146 | +7.3% |
| Deferred charges and accrued income | 490/1 | €1,045 | €1,314 | +€269 | +25.8% |
| Total equity and liabilities | 10/49 | €1,969,682 | €2,046,152 | +€76,469 | +3.9% |
| Equity | 10/15 | €744,407 | €800,390 | +€55,983 | +7.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €717,492 | €773,475 | +€55,983 | +7.8% |
| Distributable reserves | 133 | €717,492 | €773,475 | +€55,983 | +7.8% |
| Profit (loss) carried forward | 14 | €8,323 | €8,323 | = | 0.0% |
| Amounts payable | 17/49 | €1,225,275 | €1,245,762 | +€20,486 | +1.7% |
| Amounts payable after more than one year | 17 | €227,223 | €318,998 | +€91,775 | +40.4% |
| Financial debts | 170/4 | €227,223 | €318,998 | +€91,775 | +40.4% |
| Amounts payable within one year | 42/48 | €973,801 | €900,797 | -€73,004 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €94,769 | €150,225 | +€55,456 | +58.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €235,198 | €164,486 | -€70,712 | -30.1% |
| Suppliers | 440/4 | €235,198 | €164,486 | -€70,712 | -30.1% |
| Advances received on contracts in progress | 46 | €197,293 | €337 | -€196,956 | -99.8% |
| Taxes, remuneration and social security | 45 | €94,979 | €75,144 | -€19,835 | -20.9% |
| Taxes | 450/3 | €94,979 | €75,144 | -€19,835 | -20.9% |
| Other amounts payable | 47/48 | €351,563 | €510,606 | +€159,043 | +45.2% |
| Accrued charges and deferred income | 492/3 | €24,252 | €25,967 | +€1,716 | +7.1% |
| Non-recurring operating income | 76A | €0 | €46,929 | +€46,929 | |
| Remuneration, social security and pensions | 62 | €41,288 | €595 | -€40,693 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €229,389 | €258,152 | +€28,763 | +12.5% |
| Other operating charges | 640/8 | €6,083 | €4,694 | -€1,388 | -22.8% |
| Gross operating margin | 9900 | €538,477 | €353,916 | -€184,561 | -34.3% |
| Operating profit (loss) | 9901 | €261,717 | €90,474 | -€171,242 | -65.4% |
| Financial income | 75/76B | €10,713 | €5,507 | -€5,206 | -48.6% |
| Recurring financial income | 75 | €10,713 | €5,507 | -€5,206 | -48.6% |
| Financial charges | 65/66B | €33,363 | €32,514 | -€849 | -2.5% |
| Recurring financial charges | 65 | €33,363 | €32,514 | -€849 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €239,067 | €63,468 | -€175,600 | -73.5% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €63,362 | €7,485 | -€55,878 | -88.2% |
| Profit (loss) for the period | 9904 | €175,705 | €55,983 | -€119,722 | -68.1% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €175,705 | €55,983 | -€119,722 | -68.1% |
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 9 October 2026 via checked.be.