DEBATRA: 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.
DEBATRA
Largest movements
- Current investments +€271,786
up €271,786 (+27.0%), from €1.0m to €1.3m
- Cash +€109,387
up €109,387 (+69.7%), from €156,914 to €266,301
mainly Other debts (+€276,128) and Net result for the year (+€197,488)
- Stocks and contracts -€81,425
down €81,425 (-24.1%), from €338,425 to €257,000
- Other debts +€276,128
up €276,128 (+35.8%), from €770,846 to €1.0m
- Reserves -€80,134
down €80,134 (-9.7%), from €824,073 to €743,939
- Trade debts +€75,280
up €75,280 (+106%), from €70,847 to €146,127
- Gross operating margin +€347,156
up €347,156 (+100%), from €345,575 to €692,732
- Financial charges +€239,897
up €239,897 (+150%), from €160,283 to €400,179
- Taxes +€92,132
up €92,132 (+89.0%), from €103,540 to €195,671
- Staff costs -€16,280
down €16,280 (-20.6%), from €78,871 to €62,592
- Financial income +€8,133
up €8,133 (+3.8%), from €212,099 to €220,232
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 | €2,103,742 | €2,394,535 | +€290,793 | +13.8% |
| Fixed assets | 21/28 | €304,585 | €315,357 | +€10,772 | +3.5% |
| Tangible fixed assets | 22/27 | €304,450 | €315,087 | +€10,637 | +3.5% |
| Land and buildings | 22 | €237,360 | €227,988 | -€9,372 | -3.9% |
| Plant, machinery and equipment | 23 | €47,172 | €47,271 | +€99 | +0.2% |
| Furniture and vehicles | 24 | €11,548 | €32,988 | +€21,440 | +186% |
| Other tangible fixed assets | 26 | €8,370 | €6,840 | -€1,530 | -18.3% |
| Financial fixed assets | 28 | €135 | €270 | +€135 | +100% |
| Current assets | 29/58 | €1,799,157 | €2,079,178 | +€280,020 | +15.6% |
| Stocks and contracts in progress | 3 | €338,425 | €257,000 | -€81,425 | -24.1% |
| Stocks | 30/36 | €338,425 | €257,000 | -€81,425 | -24.1% |
| Amounts receivable within one year | 40/41 | €270,173 | €252,051 | -€18,122 | -6.7% |
| Trade receivables | 40 | €219,545 | €228,958 | +€9,413 | +4.3% |
| Other amounts receivable | 41 | €50,628 | €23,093 | -€27,535 | -54.4% |
| Current investments | 50/53 | €1,005,572 | €1,277,358 | +€271,786 | +27.0% |
| Cash at bank and in hand | 54/58 | €156,914 | €266,301 | +€109,387 | +69.7% |
| Deferred charges and accrued income | 490/1 | €28,073 | €26,468 | -€1,605 | -5.7% |
| Total equity and liabilities | 10/49 | €2,103,742 | €2,394,535 | +€290,793 | +13.8% |
| Equity | 10/15 | €1,190,056 | €1,109,922 | -€80,134 | -6.7% |
| Contributions | 10/11 | €365,100 | €365,100 | = | 0.0% |
| Reserves | 13 | €824,073 | €743,939 | -€80,134 | -9.7% |
| Distributable reserves | 133 | €824,073 | €743,939 | -€80,134 | -9.7% |
| Profit (loss) carried forward | 14 | €883 | €883 | = | 0.0% |
| Amounts payable | 17/49 | €913,686 | €1,284,613 | +€370,927 | +40.6% |
| Amounts payable within one year | 42/48 | €885,909 | €1,237,504 | +€351,595 | +39.7% |
| Trade debts | 44 | €70,847 | €146,127 | +€75,280 | +106% |
| Suppliers | 440/4 | €70,847 | €146,127 | +€75,280 | +106% |
| Taxes, remuneration and social security | 45 | €44,216 | €44,403 | +€187 | +0.4% |
| Taxes | 450/3 | €29,005 | €36,603 | +€7,598 | +26.2% |
| Remuneration and social security | 454/9 | €15,211 | €7,799 | -€7,411 | -48.7% |
| Other amounts payable | 47/48 | €770,846 | €1,046,975 | +€276,128 | +35.8% |
| Accrued charges and deferred income | 492/3 | €27,777 | €47,109 | +€19,332 | +69.6% |
| Remuneration, social security and pensions | 62 | €78,871 | €62,592 | -€16,280 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,827 | €50,662 | +€1,835 | +3.8% |
| Other operating charges | 640/8 | €6,883 | €5,600 | -€1,283 | -18.6% |
| Non-recurring operating charges | 66A | €4,640 | €770 | -€3,870 | -83.4% |
| Gross operating margin | 9900 | €345,575 | €692,732 | +€347,156 | +100% |
| Operating profit (loss) | 9901 | €206,354 | €573,107 | +€366,753 | +178% |
| Financial income | 75/76B | €212,099 | €220,232 | +€8,133 | +3.8% |
| Recurring financial income | 75 | €212,099 | €220,232 | +€8,133 | +3.8% |
| Financial charges | 65/66B | €160,283 | €400,179 | +€239,897 | +150% |
| Recurring financial charges | 65 | €160,283 | €400,179 | +€239,897 | +150% |
| Profit (loss) for the period before taxes | 9903 | €258,170 | €393,160 | +€134,990 | +52.3% |
| Income taxes | 67/77 | €103,540 | €195,671 | +€92,132 | +89.0% |
| Profit (loss) for the period | 9904 | €154,630 | €197,488 | +€42,858 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €154,630 | €197,488 | +€42,858 | +27.7% |
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 17 October 2026 via checked.be.