DEBEAUMONT FINANCES: 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.
DEBEAUMONT FINANCES
Largest movements
- Receivables within one year -€13,464
down €13,464 (-59.7%), from €22,550 to €9,086
of which Trade receivables: -€11,050
- Cash -€6,149
down €6,149 (-7.6%), from €81,393 to €75,244
mainly Contributions, distributions and other (-€44,948) and Trade debts (-€10,400)
- Reserves -€12,742
down €12,742 (-14.7%), from €86,902 to €74,160
- Trade debts -€10,400
down €10,400 (-34.9%), from €29,806 to €19,406
- Gross operating margin +€18,504
up €18,504 (+32.1%), from €57,651 to €76,155
- Depreciation -€12,893
down €12,893 (-71.4%), from €18,061 to €5,168
- Taxes +€8,958
up €8,958 (+119%), from €7,511 to €16,469
- Financial income -€936
down €936 (-48.5%), from €1,929 to €993
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.
Derived cash bridge
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 | €521,995 | €497,424 | -€24,571 | -4.7% |
| Fixed assets | 21/28 | €85,405 | €81,682 | -€3,722 | -4.4% |
| Tangible fixed assets | 22/27 | €9,876 | €6,154 | -€3,722 | -37.7% |
| Plant, machinery and equipment | 23 | €7,509 | €3,700 | -€3,809 | -50.7% |
| Furniture and vehicles | 24 | €2,367 | €2,454 | +€87 | +3.7% |
| Financial fixed assets | 28 | €75,528 | €75,528 | = | 0.0% |
| Current assets | 29/58 | €436,591 | €415,742 | -€20,849 | -4.8% |
| Amounts receivable after more than one year | 29 | €329,917 | €327,832 | -€2,085 | -0.6% |
| Other amounts receivable | 291 | €329,917 | €327,832 | -€2,085 | -0.6% |
| Amounts receivable within one year | 40/41 | €22,550 | €9,086 | -€13,464 | -59.7% |
| Trade receivables | 40 | €20,136 | €9,086 | -€11,050 | -54.9% |
| Other amounts receivable | 41 | €2,414 | - | -€2,414 | |
| Cash at bank and in hand | 54/58 | €81,393 | €75,244 | -€6,149 | -7.6% |
| Deferred charges and accrued income | 490/1 | €2,731 | €3,580 | +€850 | +31.1% |
| Total equity and liabilities | 10/49 | €521,995 | €497,424 | -€24,571 | -4.7% |
| Equity | 10/15 | €472,969 | €460,227 | -€12,742 | -2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €86,902 | €74,160 | -€12,742 | -14.7% |
| Distributable reserves | 133 | €86,902 | €74,160 | -€12,742 | -14.7% |
| Profit (loss) carried forward | 14 | €367,467 | €367,467 | = | 0.0% |
| Amounts payable | 17/49 | €49,027 | €37,198 | -€11,829 | -24.1% |
| Amounts payable within one year | 42/48 | €49,027 | €37,198 | -€11,829 | -24.1% |
| Trade debts | 44 | €29,806 | €19,406 | -€10,400 | -34.9% |
| Suppliers | 440/4 | €29,806 | €19,406 | -€10,400 | -34.9% |
| Taxes, remuneration and social security | 45 | €19,221 | €17,792 | -€1,429 | -7.4% |
| Taxes | 450/3 | €19,221 | €17,792 | -€1,429 | -7.4% |
| Remuneration, social security and pensions | 62 | €18,530 | €18,844 | +€314 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,061 | €5,168 | -€12,893 | -71.4% |
| Other operating charges | 640/8 | €3,810 | €3,676 | -€134 | -3.5% |
| Gross operating margin | 9900 | €57,651 | €76,155 | +€18,504 | +32.1% |
| Operating profit (loss) | 9901 | €17,250 | €48,467 | +€31,217 | +181% |
| Financial income | 75/76B | €1,929 | €993 | -€936 | -48.5% |
| Recurring financial income | 75 | €1,929 | €993 | -€936 | -48.5% |
| Financial charges | 65/66B | €626 | €784 | +€158 | +25.2% |
| Recurring financial charges | 65 | €626 | €784 | +€158 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €18,553 | €48,676 | +€30,123 | +162% |
| Income taxes | 67/77 | €7,511 | €16,469 | +€8,958 | +119% |
| Profit (loss) for the period | 9904 | €11,042 | €32,207 | +€21,165 | +192% |
| Profit (loss) for the period to be appropriated | 9905 | €11,042 | €32,207 | +€21,165 | +192% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.