DeBe Services: 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.
DeBe Services
Largest movements
- Receivables within one year -€15,839
down €15,839 (-47.0%), from €33,729 to €17,890
of which Trade receivables: -€13,552
- Cash +€7,482
up €7,482 (+14.8%), from €50,678 to €58,160
mainly Receivables within one year (+€15,839) and Net result for the year (+€9,445)
- Tangible fixed assets -€6,649
down €6,649 (-21.5%), from €30,915 to €24,266
- Stocks and contracts -€2,784
down €2,784 (-9.5%), from €29,246 to €26,462
- Other debts -€13,600
down €13,600 (-74.1%), from €18,358 to €4,758
- Reserves +€7,000
up €7,000 (+12.1%), from €57,860 to €64,860
of which Distributable reserves: +€7,000
- Debts after one year -€6,427
down €6,427 (-25.9%), from €24,800 to €18,374
- Trade debts -€6,234
down €6,234 (-21.6%), from €28,800 to €22,566
- Tax, wage and social debts +€2,282
up €2,282 (+252.7%), from €903 to €3,185
of which Remuneration and social security: +€2,297
- Staff costs +€7,143
new in 2024: €7,143
- Gross operating margin -€6,114
down €6,114 (-14.6%), from €41,957 to €35,843
- Taxes -€2,654
down €2,654 (-42.1%), from €6,300 to €3,646
- Financial charges -€2,269
down €2,269 (-29.0%), from €7,825 to €5,556
- Depreciation +€1,884
up €1,884 (+39.5%), from €4,766 to €6,649
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 | €146,866 | €130,298 | -€16,568 | -11.3% |
| Fixed assets | 21/28 | €31,955 | €25,510 | -€6,444 | -20.2% |
| Tangible fixed assets | 22/27 | €30,915 | €24,266 | -€6,649 | -21.5% |
| Furniture and vehicles | 24 | €30,915 | €24,266 | -€6,649 | -21.5% |
| Financial fixed assets | 28 | €1,040 | €1,245 | +€205 | +19.7% |
| Current assets | 29/58 | €114,911 | €104,788 | -€10,124 | -8.8% |
| Stocks and contracts in progress | 3 | €29,246 | €26,462 | -€2,784 | -9.5% |
| Stocks | 30/36 | €29,246 | €26,462 | -€2,784 | -9.5% |
| Amounts receivable within one year | 40/41 | €33,729 | €17,890 | -€15,839 | -47.0% |
| Trade receivables | 40 | €30,088 | €16,536 | -€13,552 | -45.0% |
| Other amounts receivable | 41 | €3,641 | €1,354 | -€2,287 | -62.8% |
| Cash at bank and in hand | 54/58 | €50,678 | €58,160 | +€7,482 | +14.8% |
| Deferred charges and accrued income | 490/1 | €1,258 | €2,275 | +€1,017 | +80.8% |
| Total equity and liabilities | 10/49 | €146,866 | €130,298 | -€16,568 | -11.3% |
| Equity | 10/15 | €65,577 | €73,022 | +€7,445 | +11.4% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €57,860 | €64,860 | +€7,000 | +12.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €56,000 | €63,000 | +€7,000 | +12.5% |
| Profit (loss) carried forward | 14 | €1,417 | €1,862 | +€445 | +31.4% |
| Amounts payable | 17/49 | €81,289 | €57,276 | -€24,013 | -29.5% |
| Amounts payable after more than one year | 17 | €24,800 | €18,374 | -€6,427 | -25.9% |
| Financial debts | 170/4 | €24,800 | €18,374 | -€6,427 | -25.9% |
| Amounts payable within one year | 42/48 | €56,489 | €38,603 | -€17,887 | -31.7% |
| Current portion of amounts payable after more than one year | 42 | €8,428 | €8,093 | -€335 | -4.0% |
| Trade debts | 44 | €28,800 | €22,566 | -€6,234 | -21.6% |
| Suppliers | 440/4 | €28,800 | €22,566 | -€6,234 | -21.6% |
| Taxes, remuneration and social security | 45 | €903 | €3,185 | +€2,282 | +252.7% |
| Taxes | 450/3 | €903 | €888 | -€15 | -1.6% |
| Remuneration and social security | 454/9 | - | €2,297 | +€2,297 | |
| Other amounts payable | 47/48 | €18,358 | €4,758 | -€13,600 | -74.1% |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Non-recurring operating income | 76A | €4,959 | - | -€4,959 | |
| Remuneration, social security and pensions | 62 | - | €7,143 | +€7,143 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,766 | €6,649 | +€1,884 | +39.5% |
| Other operating charges | 640/8 | €2,242 | €3,404 | +€1,162 | +51.8% |
| Gross operating margin | 9900 | €41,957 | €35,843 | -€6,114 | -14.6% |
| Operating profit (loss) | 9901 | €34,949 | €18,647 | -€16,302 | -46.6% |
| Financial charges | 65/66B | €7,825 | €5,556 | -€2,269 | -29.0% |
| Recurring financial charges | 65 | €7,825 | €5,556 | -€2,269 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €27,124 | €13,091 | -€14,033 | -51.7% |
| Income taxes | 67/77 | €6,300 | €3,646 | -€2,654 | -42.1% |
| Profit (loss) for the period | 9904 | €20,824 | €9,445 | -€11,379 | -54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,824 | €9,445 | -€11,379 | -54.6% |
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 7 October 2026 via checked.be.