Debco: 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.
Debco
Largest movements
- Tangible fixed assets +€12,651
up €12,651 (+10.8%), from €117,299 to €129,950
of which Land and buildings: +€18,360
- Cash +€11,815
up €11,815 (+5.4%), from €217,963 to €229,778
mainly Depreciation (+€18,272) and Net result for the year (+€15,402)
- Deferred charges and accrued income +€4,602
up €4,602 (+115.0%), from €4,000 to €8,602
- Profit (loss) carried forward +€15,401
up €15,401 (+7.9%), from €194,026 to €209,427
- Other debts +€11,298
up €11,298 (+10.2%), from €110,269 to €121,567
- Trade debts +€4,497
new in 2024: €4,497
- Gross operating margin -€25,824
down €25,824 (-35.6%), from €72,610 to €46,786
- Taxes -€9,494
down €9,494 (-80.4%), from €11,815 to €2,321
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 | €341,552 | €372,831 | +€31,279 | +9.2% |
| Fixed assets | 21/28 | €117,549 | €130,200 | +€12,651 | +10.8% |
| Tangible fixed assets | 22/27 | €117,299 | €129,950 | +€12,651 | +10.8% |
| Land and buildings | 22 | €83,965 | €102,325 | +€18,360 | +21.9% |
| Plant, machinery and equipment | 23 | €33,334 | €27,625 | -€5,709 | -17.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €224,003 | €242,631 | +€18,628 | +8.3% |
| Amounts receivable within one year | 40/41 | €2,040 | €4,251 | +€2,211 | +108.4% |
| Other amounts receivable | 41 | €2,040 | €4,251 | +€2,211 | +108.4% |
| Cash at bank and in hand | 54/58 | €217,963 | €229,778 | +€11,815 | +5.4% |
| Deferred charges and accrued income | 490/1 | €4,000 | €8,602 | +€4,602 | +115.0% |
| Total equity and liabilities | 10/49 | €341,552 | €372,831 | +€31,279 | +9.2% |
| Equity | 10/15 | €214,477 | €229,878 | +€15,401 | +7.2% |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €194,026 | €209,427 | +€15,401 | +7.9% |
| Amounts payable | 17/49 | €127,075 | €142,952 | +€15,877 | +12.5% |
| Amounts payable after more than one year | 17 | €6,590 | €6,590 | = | 0.0% |
| Other amounts payable | 178/9 | €6,590 | €6,590 | = | 0.0% |
| Amounts payable within one year | 42/48 | €120,485 | €136,362 | +€15,877 | +13.2% |
| Trade debts | 44 | - | €4,497 | +€4,497 | |
| Suppliers | 440/4 | - | €4,497 | +€4,497 | |
| Taxes, remuneration and social security | 45 | €10,216 | €10,298 | +€82 | +0.8% |
| Taxes | 450/3 | €10,216 | €10,298 | +€82 | +0.8% |
| Other amounts payable | 47/48 | €110,269 | €121,567 | +€11,298 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,910 | €18,272 | -€638 | -3.4% |
| Other operating charges | 640/8 | €10,040 | €10,647 | +€607 | +6.0% |
| Gross operating margin | 9900 | €72,610 | €46,786 | -€25,824 | -35.6% |
| Operating profit (loss) | 9901 | €43,660 | €17,867 | -€25,793 | -59.1% |
| Financial income | 75/76B | €393 | - | -€393 | |
| Recurring financial income | 75 | €393 | - | -€393 | |
| Financial charges | 65/66B | €195 | €145 | -€50 | -25.8% |
| Recurring financial charges | 65 | €195 | €145 | -€50 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €43,858 | €17,723 | -€26,135 | -59.6% |
| Income taxes | 67/77 | €11,815 | €2,321 | -€9,494 | -80.4% |
| Profit (loss) for the period | 9904 | €32,043 | €15,402 | -€16,641 | -51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,043 | €15,402 | -€16,641 | -51.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.