DEBCA: 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.
DEBCA
Largest movements
- Stocks and contracts +€30,244
up €30,244 (+75.2%), from €40,242 to €70,486
- Receivables within one year -€10,722
no longer reported in 2025 (was €10,722)
- Cash +€5,886
up €5,886 (+3.1%), from €189,993 to €195,879
mainly Net result for the year (+€63,041) and Debts after one year (+€11,814)
- Tangible fixed assets -€2,718
down €2,718 (-64.5%), from €4,213 to €1,495
- Profit (loss) carried forward +€63,041
up €63,041 (+53.6%), from €117,518 to €180,558
- Trade debts -€30,243
down €30,243 (-52.4%), from €57,696 to €27,453
- Other debts -€12,150
down €12,150 (-100.0%), from €12,150 to €0
- Debts after one year +€11,814
up €11,814 (+39.8%), from €29,690 to €41,504
of which Trade debts: +€41,504
- Tax, wage and social debts -€11,264
down €11,264 (-100.0%), from €11,264 to €0
- Turnover +€980,572
new in 2025: €980,572
- Purchases and services +€884,489
new in 2025: €884,489
- Staff costs -€69,922
down €69,922 (-72.7%), from €96,203 to €26,280
- Gross operating margin -€40,492
down €40,492 (-29.6%), from €136,576 to €96,083
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 | €249,105 | €269,975 | +€20,869 | +8.4% |
| Fixed assets | 21/28 | €5,048 | €2,330 | -€2,718 | -53.8% |
| Tangible fixed assets | 22/27 | €4,213 | €1,495 | -€2,718 | -64.5% |
| Land and buildings | 22 | €1,136 | €276 | -€860 | -75.7% |
| Furniture and vehicles | 24 | €1,949 | €891 | -€1,058 | -54.3% |
| Other tangible fixed assets | 26 | €1,129 | €329 | -€800 | -70.9% |
| Financial fixed assets | 28 | €834 | €834 | = | 0.0% |
| Current assets | 29/58 | €244,058 | €267,645 | +€23,587 | +9.7% |
| Stocks and contracts in progress | 3 | €40,242 | €70,486 | +€30,244 | +75.2% |
| Stocks | 30/36 | €40,242 | €70,486 | +€30,244 | +75.2% |
| Amounts receivable within one year | 40/41 | €10,722 | - | -€10,722 | |
| Other amounts receivable | 41 | €10,722 | - | -€10,722 | |
| Cash at bank and in hand | 54/58 | €189,993 | €195,879 | +€5,886 | +3.1% |
| Deferred charges and accrued income | 490/1 | €3,101 | €1,281 | -€1,821 | -58.7% |
| Total equity and liabilities | 10/49 | €249,105 | €269,975 | +€20,869 | +8.4% |
| Equity | 10/15 | €137,978 | €201,018 | +€63,041 | +45.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,518 | €180,558 | +€63,041 | +53.6% |
| Amounts payable | 17/49 | €111,128 | €68,956 | -€42,171 | -37.9% |
| Amounts payable after more than one year | 17 | €29,690 | €41,504 | +€11,814 | +39.8% |
| Trade debts | 175 | - | €41,504 | +€41,504 | |
| Other amounts payable | 178/9 | €29,690 | - | -€29,690 | |
| Amounts payable within one year | 42/48 | €81,438 | €27,453 | -€53,986 | -66.3% |
| Current portion of amounts payable after more than one year | 42 | €328 | €0 | -€328 | -100.0% |
| Trade debts | 44 | €57,696 | €27,453 | -€30,243 | -52.4% |
| Suppliers | 440/4 | €57,696 | €27,453 | -€30,243 | -52.4% |
| Taxes, remuneration and social security | 45 | €11,264 | €0 | -€11,264 | -100.0% |
| Remuneration and social security | 454/9 | €11,264 | €0 | -€11,264 | -100.0% |
| Other amounts payable | 47/48 | €12,150 | €0 | -€12,150 | -100.0% |
| Turnover | 70 | - | €980,572 | +€980,572 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €884,489 | +€884,489 | |
| Remuneration, social security and pensions | 62 | €96,203 | €26,280 | -€69,922 | -72.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,024 | €2,718 | -€306 | -10.1% |
| Other operating charges | 640/8 | €2,050 | €716 | -€1,333 | -65.1% |
| Gross operating margin | 9900 | €136,576 | €96,083 | -€40,492 | -29.6% |
| Operating profit (loss) | 9901 | €35,300 | €66,368 | +€31,069 | +88.0% |
| Financial charges | 65/66B | €6,513 | €3,328 | -€3,186 | -48.9% |
| Recurring financial charges | 65 | €6,513 | €3,328 | -€3,186 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | €28,786 | €63,041 | +€34,254 | +119.0% |
| Profit (loss) for the period | 9904 | €28,786 | €63,041 | +€34,254 | +119.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,786 | €63,041 | +€34,254 | +119.0% |
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 28 September 2026 via checked.be.