DEBBAUDT: 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.
DEBBAUDT
Largest movements
- Cash +€16,841
up €16,841 (+58.6%), from €28,760 to €45,602
mainly Net result for the year (+€31,920) and Depreciation (+€6,650)
- Tangible fixed assets -€5,338
down €5,338 (-28.1%), from €18,982 to €13,644
of which Furniture and vehicles: -€6,391
- Receivables within one year +€3,699
up €3,699 (+31.9%), from €11,581 to €15,280
of which Trade receivables: +€5,563
- Reserves +€21,920
up €21,920 (+89.7%), from €24,440 to €46,360
- Debts after one year -€4,689
down €4,689 (-49.0%), from €9,568 to €4,879
- Tax, wage and social debts -€2,830
down €2,830 (-22.9%), from €12,370 to €9,540
of which Remuneration and social security: -€2,400
- Gross operating margin +€18,080
up €18,080 (+58.3%), from €31,029 to €49,110
- Taxes +€3,808
up €3,808 (+69.5%), from €5,483 to €9,291
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 | €59,626 | €74,839 | +€15,213 | +25.5% |
| Fixed assets | 21/28 | €18,982 | €13,644 | -€5,338 | -28.1% |
| Tangible fixed assets | 22/27 | €18,982 | €13,644 | -€5,338 | -28.1% |
| Plant, machinery and equipment | 23 | - | €1,054 | +€1,054 | |
| Furniture and vehicles | 24 | €18,982 | €12,590 | -€6,391 | -33.7% |
| Current assets | 29/58 | €40,645 | €61,195 | +€20,550 | +50.6% |
| Amounts receivable within one year | 40/41 | €11,581 | €15,280 | +€3,699 | +31.9% |
| Trade receivables | 40 | €9,008 | €14,571 | +€5,563 | +61.8% |
| Other amounts receivable | 41 | €2,573 | €709 | -€1,863 | -72.4% |
| Cash at bank and in hand | 54/58 | €28,760 | €45,602 | +€16,841 | +58.6% |
| Deferred charges and accrued income | 490/1 | €304 | €314 | +€10 | +3.2% |
| Total equity and liabilities | 10/49 | €59,626 | €74,839 | +€15,213 | +25.5% |
| Equity | 10/15 | €32,440 | €54,360 | +€21,920 | +67.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €24,440 | €46,360 | +€21,920 | +89.7% |
| Distributable reserves | 133 | €24,440 | €46,360 | +€21,920 | +89.7% |
| Amounts payable | 17/49 | €27,186 | €20,479 | -€6,707 | -24.7% |
| Amounts payable after more than one year | 17 | €9,568 | €4,879 | -€4,689 | -49.0% |
| Financial debts | 170/4 | €9,568 | €4,879 | -€4,689 | -49.0% |
| Amounts payable within one year | 42/48 | €17,618 | €15,600 | -€2,018 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €4,505 | €4,689 | +€183 | +4.1% |
| Trade debts | 44 | €743 | €681 | -€62 | -8.3% |
| Suppliers | 440/4 | €743 | €681 | -€62 | -8.3% |
| Taxes, remuneration and social security | 45 | €12,370 | €9,540 | -€2,830 | -22.9% |
| Taxes | 450/3 | €9,970 | €9,540 | -€430 | -4.3% |
| Remuneration and social security | 454/9 | €2,400 | - | -€2,400 | |
| Other amounts payable | 47/48 | - | €690 | +€690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,879 | €6,650 | -€228 | -3.3% |
| Other operating charges | 640/8 | €1,062 | €589 | -€473 | -44.6% |
| Non-recurring operating charges | 66A | €133 | - | -€133 | |
| Gross operating margin | 9900 | €31,029 | €49,110 | +€18,080 | +58.3% |
| Operating profit (loss) | 9901 | €22,955 | €41,870 | +€18,915 | +82.4% |
| Financial income | 75/76B | €0 | €3 | +€3 | +33500.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +33500.0% |
| Financial charges | 65/66B | €732 | €663 | -€68 | -9.3% |
| Recurring financial charges | 65 | €732 | €663 | -€68 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €22,224 | €41,210 | +€18,987 | +85.4% |
| Income taxes | 67/77 | €5,483 | €9,291 | +€3,808 | +69.5% |
| Profit (loss) for the period | 9904 | €16,741 | €31,920 | +€15,179 | +90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,741 | €31,920 | +€15,179 | +90.7% |
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 8 October 2026 via checked.be.