DEBAUVE: 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.
DEBAUVE
Largest movements
- Cash -€9,204
down €9,204 (-54.0%), from €17,058 to €7,854
mainly Net result for the year (-€14,414) and Tax, wage and social debts (-€9,448)
- Receivables within one year -€8,997
down €8,997 (-22.2%), from €40,509 to €31,512
of which Trade receivables: -€9,669
- Deferred charges and accrued income -€930
down €930 (-66.9%), from €1,390 to €460
- Profit (loss) carried forward -€14,414
down €14,414 (-87.7%), from €16,431 to €2,018
- Tax, wage and social debts -€9,448
down €9,448 (-83.3%), from €11,342 to €1,894
of which Remuneration and social security: -€4,925
- Other debts +€4,840
up €4,840 (+756.3%), from €640 to €5,480
- Gross operating margin -€20,637
down €20,637, from €8,235 to -€12,402
- Taxes -€2,924
down €2,924 (-92.3%), from €3,168 to €244
- Other operating charges -€278
down €278 (-16.3%), from €1,707 to €1,429
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,140 | €39,921 | -€19,219 | -32.5% |
| Fixed assets | 21/28 | €184 | €95 | -€88 | -48.0% |
| Tangible fixed assets | 22/27 | €184 | €95 | -€88 | -48.0% |
| Plant, machinery and equipment | 23 | €184 | €95 | -€88 | -48.0% |
| Current assets | 29/58 | €58,956 | €39,826 | -€19,130 | -32.4% |
| Amounts receivable within one year | 40/41 | €40,509 | €31,512 | -€8,997 | -22.2% |
| Trade receivables | 40 | €37,194 | €27,525 | -€9,669 | -26.0% |
| Other amounts receivable | 41 | €3,315 | €3,987 | +€672 | +20.3% |
| Cash at bank and in hand | 54/58 | €17,058 | €7,854 | -€9,204 | -54.0% |
| Deferred charges and accrued income | 490/1 | €1,390 | €460 | -€930 | -66.9% |
| Total equity and liabilities | 10/49 | €59,140 | €39,921 | -€19,219 | -32.5% |
| Equity | 10/15 | €36,431 | €22,018 | -€14,414 | -39.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Share premium | 1100/10 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,431 | €2,018 | -€14,414 | -87.7% |
| Amounts payable | 17/49 | €22,709 | €17,904 | -€4,805 | -21.2% |
| Amounts payable within one year | 42/48 | €22,214 | €17,904 | -€4,310 | -19.4% |
| Trade debts | 44 | €10,232 | €10,530 | +€298 | +2.9% |
| Suppliers | 440/4 | €10,232 | €10,530 | +€298 | +2.9% |
| Taxes, remuneration and social security | 45 | €11,342 | €1,894 | -€9,448 | -83.3% |
| Taxes | 450/3 | €4,523 | - | -€4,523 | |
| Remuneration and social security | 454/9 | €6,819 | €1,894 | -€4,925 | -72.2% |
| Other amounts payable | 47/48 | €640 | €5,480 | +€4,840 | +756.3% |
| Accrued charges and deferred income | 492/3 | €495 | - | -€495 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €161 | €88 | -€73 | -45.2% |
| Other operating charges | 640/8 | €1,707 | €1,429 | -€278 | -16.3% |
| Gross operating margin | 9900 | €8,235 | -€12,402 | -€20,637 | |
| Operating profit (loss) | 9901 | €6,367 | -€13,919 | -€20,286 | |
| Financial income | 75/76B | €10 | €14 | +€4 | +37.9% |
| Recurring financial income | 75 | €10 | €14 | +€4 | +37.9% |
| Financial charges | 65/66B | €275 | €265 | -€10 | -3.6% |
| Recurring financial charges | 65 | €275 | €207 | -€68 | -24.7% |
| Non-recurring financial charges | 66B | - | €58 | +€58 | |
| Profit (loss) for the period before taxes | 9903 | €6,103 | -€14,170 | -€20,272 | |
| Income taxes | 67/77 | €3,168 | €244 | -€2,924 | -92.3% |
| Profit (loss) for the period | 9904 | €2,935 | -€14,414 | -€17,348 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,935 | -€14,414 | -€17,348 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.