Debatrans: 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.
Debatrans
Largest movements
- Current investments -€49,115
down €49,115 (-24.1%), from €204,064 to €154,949
- Receivables within one year -€29,066
down €29,066 (-60.8%), from €47,777 to €18,712
of which Trade receivables: -€32,374
- Tangible fixed assets -€18,475
down €18,475 (-11.1%), from €165,961 to €147,486
of which Furniture and vehicles: -€19,266
- Cash -€13,288
down €13,288 (-9.4%), from €141,769 to €128,481
mainly Other debts (-€71,225) and Investment in fixed assets (net) (-€57,346)
- Deferred charges and accrued income +€6,411
up €6,411 (+370.9%), from €1,729 to €8,140
- Other debts -€71,225
down €71,225 (-87.7%), from €81,256 to €10,032
- Trade debts -€21,532
down €21,532 (-48.0%), from €44,903 to €23,371
- Debts after one year -€18,576
down €18,576 (-100.0%), from €18,576 to €0
- Reserves +€8,332
up €8,332 (+2.3%), from €364,948 to €373,280
of which Distributable reserves: +€8,332
- Accrued charges and deferred income +€5,833
up €5,833 (+64.5%), from €9,050 to €14,883
- Depreciation +€8,689
up €8,689 (+13.1%), from €66,382 to €75,071
- Gross operating margin +€7,830
up €7,830 (+9.5%), from €82,534 to €90,365
- Financial charges -€3,125
down €3,125 (-43.7%), from €7,143 to €4,018
- Financial income +€1,784
up €1,784 (+80.9%), from €2,206 to €3,990
- Other operating charges -€1,675
down €1,675 (-28.7%), from €5,828 to €4,153
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 | €565,204 | €462,423 | -€102,782 | -18.2% |
| Fixed assets | 21/28 | €169,866 | €152,141 | -€17,725 | -10.4% |
| Tangible fixed assets | 22/27 | €165,961 | €147,486 | -€18,475 | -11.1% |
| Land and buildings | 22 | €13,814 | €20,300 | +€6,486 | +47.0% |
| Plant, machinery and equipment | 23 | €23,044 | €17,350 | -€5,694 | -24.7% |
| Furniture and vehicles | 24 | €129,103 | €109,836 | -€19,266 | -14.9% |
| Financial fixed assets | 28 | €3,905 | €4,655 | +€750 | +19.2% |
| Current assets | 29/58 | €395,338 | €310,282 | -€85,057 | -21.5% |
| Amounts receivable within one year | 40/41 | €47,777 | €18,712 | -€29,066 | -60.8% |
| Trade receivables | 40 | €47,777 | €15,403 | -€32,374 | -67.8% |
| Other amounts receivable | 41 | - | €3,308 | +€3,308 | |
| Current investments | 50/53 | €204,064 | €154,949 | -€49,115 | -24.1% |
| Cash at bank and in hand | 54/58 | €141,769 | €128,481 | -€13,288 | -9.4% |
| Deferred charges and accrued income | 490/1 | €1,729 | €8,140 | +€6,411 | +370.9% |
| Total equity and liabilities | 10/49 | €565,204 | €462,423 | -€102,782 | -18.2% |
| Equity | 10/15 | €384,448 | €392,780 | +€8,332 | +2.2% |
| Contributions | 10/11 | €19,500 | €19,500 | = | 0.0% |
| Reserves | 13 | €364,948 | €373,280 | +€8,332 | +2.3% |
| Non-distributable reserves | 130/1 | €1,950 | €1,950 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,950 | €1,950 | = | 0.0% |
| Tax-exempt reserves | 132 | €142,436 | €142,436 | = | 0.0% |
| Distributable reserves | 133 | €220,563 | €228,895 | +€8,332 | +3.8% |
| Amounts payable | 17/49 | €180,756 | €69,642 | -€111,114 | -61.5% |
| Amounts payable after more than one year | 17 | €18,576 | €0 | -€18,576 | -100.0% |
| Financial debts | 170/4 | €18,576 | €0 | -€18,576 | -100.0% |
| Amounts payable within one year | 42/48 | €153,130 | €54,759 | -€98,371 | -64.2% |
| Current portion of amounts payable after more than one year | 42 | €20,140 | €18,576 | -€1,564 | -7.8% |
| Financial debts | 43 | €151 | €0 | -€151 | -100.0% |
| Credit institutions | 430/8 | €151 | €0 | -€151 | -100.0% |
| Trade debts | 44 | €44,903 | €23,371 | -€21,532 | -48.0% |
| Suppliers | 440/4 | €44,903 | €23,371 | -€21,532 | -48.0% |
| Taxes, remuneration and social security | 45 | €6,679 | €2,780 | -€3,899 | -58.4% |
| Taxes | 450/3 | €6,679 | €2,780 | -€3,899 | -58.4% |
| Other amounts payable | 47/48 | €81,256 | €10,032 | -€71,225 | -87.7% |
| Accrued charges and deferred income | 492/3 | €9,050 | €14,883 | +€5,833 | +64.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,382 | €75,071 | +€8,689 | +13.1% |
| Other operating charges | 640/8 | €5,828 | €4,153 | -€1,675 | -28.7% |
| Gross operating margin | 9900 | €82,534 | €90,365 | +€7,830 | +9.5% |
| Operating profit (loss) | 9901 | €10,324 | €11,140 | +€816 | +7.9% |
| Financial income | 75/76B | €2,206 | €3,990 | +€1,784 | +80.9% |
| Recurring financial income | 75 | €2,206 | €3,990 | +€1,784 | +80.9% |
| Financial charges | 65/66B | €7,143 | €4,018 | -€3,125 | -43.7% |
| Recurring financial charges | 65 | €7,143 | €4,018 | -€3,125 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €5,387 | €11,112 | +€5,726 | +106.3% |
| Income taxes | 67/77 | €2,097 | €2,780 | +€683 | +32.6% |
| Profit (loss) for the period | 9904 | €3,290 | €8,332 | +€5,043 | +153.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,290 | €8,332 | +€5,043 | +153.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.