Debatra: 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.
Debatra
Largest movements
- Tangible fixed assets +€171,667
up €171,667 (+31.8%), from €539,801 to €711,468
of which Furniture and vehicles: +€171,602
- Receivables within one year +€55,365
up €55,365 (+18.4%), from €301,102 to €356,467
of which Trade receivables: +€50,937
- Cash +€45,338
up €45,338 (+6.8%), from €666,310 to €711,648
mainly Depreciation (+€210,649) and Debts after one year (+€124,986)
- Debts after one year +€124,986
up €124,986 (+325.9%), from €38,347 to €163,333
- Current portion of long-term debt +€80,417
up €80,417 (+192.2%), from €41,833 to €122,250
- Profit (loss) carried forward +€46,726
up €46,726 (+29.5%), from €158,245 to €204,971
- Gross operating margin +€205,945
up €205,945 (+20.8%), from €992,221 to €1.2m
- Staff costs +€64,648
up €64,648 (+7.3%), from €880,913 to €945,561
- Financial income +€20,992
up €20,992 (+182.5%), from €11,503 to €32,495
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 | €1,569,138 | €1,844,198 | +€275,060 | +17.5% |
| Fixed assets | 21/28 | €542,011 | €713,678 | +€171,667 | +31.7% |
| Tangible fixed assets | 22/27 | €539,801 | €711,468 | +€171,667 | +31.8% |
| Plant, machinery and equipment | 23 | €3,779 | €3,844 | +€66 | +1.7% |
| Furniture and vehicles | 24 | €536,022 | €707,624 | +€171,602 | +32.0% |
| Financial fixed assets | 28 | €2,210 | €2,210 | = | 0.0% |
| Current assets | 29/58 | €1,027,127 | €1,130,520 | +€103,393 | +10.1% |
| Stocks and contracts in progress | 3 | €17,931 | €21,018 | +€3,088 | +17.2% |
| Stocks | 30/36 | €17,931 | €21,018 | +€3,088 | +17.2% |
| Amounts receivable within one year | 40/41 | €301,102 | €356,467 | +€55,365 | +18.4% |
| Trade receivables | 40 | €280,157 | €331,094 | +€50,937 | +18.2% |
| Other amounts receivable | 41 | €20,944 | €25,372 | +€4,428 | +21.1% |
| Cash at bank and in hand | 54/58 | €666,310 | €711,648 | +€45,338 | +6.8% |
| Deferred charges and accrued income | 490/1 | €41,785 | €41,387 | -€398 | -1.0% |
| Total equity and liabilities | 10/49 | €1,569,138 | €1,844,198 | +€275,060 | +17.5% |
| Equity | 10/15 | €1,307,365 | €1,354,091 | +€46,726 | +3.6% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €1,029,120 | €1,029,120 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €221,027 | €221,027 | = | 0.0% |
| Distributable reserves | 133 | €796,093 | €796,093 | = | 0.0% |
| Profit (loss) carried forward | 14 | €158,245 | €204,971 | +€46,726 | +29.5% |
| Amounts payable | 17/49 | €261,773 | €490,107 | +€228,335 | +87.2% |
| Amounts payable after more than one year | 17 | €38,347 | €163,333 | +€124,986 | +325.9% |
| Financial debts | 170/4 | €38,347 | €163,333 | +€124,986 | +325.9% |
| Amounts payable within one year | 42/48 | €223,426 | €326,774 | +€103,349 | +46.3% |
| Current portion of amounts payable after more than one year | 42 | €41,833 | €122,250 | +€80,417 | +192.2% |
| Trade debts | 44 | €82,506 | €94,016 | +€11,510 | +14.0% |
| Suppliers | 440/4 | €82,506 | €94,016 | +€11,510 | +14.0% |
| Taxes, remuneration and social security | 45 | €89,049 | €96,963 | +€7,913 | +8.9% |
| Taxes | 450/3 | €516 | - | -€516 | |
| Remuneration and social security | 454/9 | €88,534 | €96,963 | +€8,429 | +9.5% |
| Other amounts payable | 47/48 | €10,037 | €13,546 | +€3,509 | +35.0% |
| Non-recurring operating income | 76A | €519 | - | -€519 | |
| Remuneration, social security and pensions | 62 | €880,913 | €945,561 | +€64,648 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205,649 | €210,649 | +€5,000 | +2.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,538 | - | +€4,538 | |
| Other operating charges | 640/8 | €22,218 | €22,924 | +€706 | +3.2% |
| Gross operating margin | 9900 | €992,221 | €1,198,167 | +€205,945 | +20.8% |
| Operating profit (loss) | 9901 | -€112,020 | €19,033 | +€131,054 | |
| Financial income | 75/76B | €11,503 | €32,495 | +€20,992 | +182.5% |
| Recurring financial income | 75 | €11,503 | €32,495 | +€20,992 | +182.5% |
| Financial charges | 65/66B | €5,585 | €4,803 | -€782 | -14.0% |
| Recurring financial charges | 65 | €5,585 | €4,803 | -€782 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | -€106,102 | €46,726 | +€152,828 | |
| Profit (loss) for the period | 9904 | -€106,102 | €46,726 | +€152,828 | |
| Profit (loss) for the period to be appropriated | 9905 | -€106,102 | €46,726 | +€152,828 |
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 5 October 2026 via checked.be.