"Debecker Keukens": 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.
"Debecker Keukens"
Largest movements
- Tangible fixed assets +€112,377
up €112,377 (+53.8%), from €208,811 to €321,188
of which Plant, machinery and equipment: +€118,126
- Cash +€90,418
up €90,418 (+33.9%), from €267,024 to €357,442
mainly Net result for the year (+€132,347) and Depreciation (+€50,246)
- Reserves +€132,348
up €132,348 (+44.4%), from €298,184 to €430,532
- Debts after one year +€28,910
up €28,910 (+116%), from €24,822 to €53,732
- Tax, wage and social debts +€28,059
up €28,059 (+163%), from €17,163 to €45,222
- Trade debts +€11,598
up €11,598 (+20.8%), from €55,880 to €67,478
- Gross operating margin +€78,334
up €78,334 (+43.2%), from €181,442 to €259,776
- Taxes +€27,984
up €27,984 (+163%), from €17,163 to €45,147
- Financial income +€16,244
up €16,244 (+5,157%), from €315 to €16,559
of which Non-recurring financial income: +€15,602
- Staff costs -€13,306
down €13,306 (-22.9%), from €58,007 to €44,701
- Financial charges -€7,981
down €7,981 (-79.4%), from €10,047 to €2,066
of which Non-recurring financial charges: -€8,048
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 | €533,074 | €739,089 | +€206,015 | +38.6% |
| Fixed assets | 21/28 | €208,811 | €321,188 | +€112,377 | +53.8% |
| Tangible fixed assets | 22/27 | €208,811 | €321,188 | +€112,377 | +53.8% |
| Land and buildings | 22 | €15,896 | €11,893 | -€4,003 | -25.2% |
| Plant, machinery and equipment | 23 | €90,283 | €208,409 | +€118,126 | +131% |
| Furniture and vehicles | 24 | €80,696 | €78,472 | -€2,224 | -2.8% |
| Other tangible fixed assets | 26 | €21,936 | €22,414 | +€478 | +2.2% |
| Current assets | 29/58 | €324,263 | €417,901 | +€93,638 | +28.9% |
| Stocks and contracts in progress | 3 | €15,000 | €15,000 | = | 0.0% |
| Stocks | 30/36 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,239 | €41,509 | -€730 | -1.7% |
| Trade receivables | 40 | €38,027 | €34,570 | -€3,457 | -9.1% |
| Other amounts receivable | 41 | €4,212 | €6,939 | +€2,727 | +64.7% |
| Cash at bank and in hand | 54/58 | €267,024 | €357,442 | +€90,418 | +33.9% |
| Deferred charges and accrued income | 490/1 | - | €3,950 | +€3,950 | |
| Total equity and liabilities | 10/49 | €533,074 | €739,089 | +€206,015 | +38.6% |
| Equity | 10/15 | €303,184 | €435,532 | +€132,348 | +43.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €298,184 | €430,532 | +€132,348 | +44.4% |
| Distributable reserves | 133 | €298,184 | €430,532 | +€132,348 | +44.4% |
| Amounts payable | 17/49 | €229,890 | €303,557 | +€73,667 | +32.0% |
| Amounts payable after more than one year | 17 | €24,822 | €53,732 | +€28,910 | +116% |
| Financial debts | 170/4 | €24,822 | €53,732 | +€28,910 | +116% |
| Amounts payable within one year | 42/48 | €192,874 | €232,767 | +€39,893 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €16,230 | €21,707 | +€5,477 | +33.7% |
| Trade debts | 44 | €55,880 | €67,478 | +€11,598 | +20.8% |
| Suppliers | 440/4 | €55,880 | €67,478 | +€11,598 | +20.8% |
| Taxes, remuneration and social security | 45 | €17,163 | €45,222 | +€28,059 | +163% |
| Taxes | 450/3 | €17,163 | €45,222 | +€28,059 | +163% |
| Other amounts payable | 47/48 | €103,601 | €98,360 | -€5,241 | -5.1% |
| Accrued charges and deferred income | 492/3 | €12,194 | €17,058 | +€4,864 | +39.9% |
| Remuneration, social security and pensions | 62 | €58,007 | €44,701 | -€13,306 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,248 | €50,246 | +€3,998 | +8.6% |
| Other operating charges | 640/8 | €2,162 | €1,828 | -€334 | -15.4% |
| Gross operating margin | 9900 | €181,442 | €259,776 | +€78,334 | +43.2% |
| Operating profit (loss) | 9901 | €75,025 | €163,001 | +€87,976 | +117% |
| Financial income | 75/76B | €315 | €16,559 | +€16,244 | +5,157% |
| Recurring financial income | 75 | €315 | €957 | +€642 | +204% |
| Non-recurring financial income | 76B | - | €15,602 | +€15,602 | |
| Financial charges | 65/66B | €10,047 | €2,066 | -€7,981 | -79.4% |
| Recurring financial charges | 65 | €1,999 | €2,066 | +€67 | +3.4% |
| Non-recurring financial charges | 66B | €8,048 | - | -€8,048 | |
| Profit (loss) for the period before taxes | 9903 | €65,293 | €177,494 | +€112,201 | +172% |
| Income taxes | 67/77 | €17,163 | €45,147 | +€27,984 | +163% |
| Profit (loss) for the period | 9904 | €48,130 | €132,347 | +€84,217 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €48,130 | €132,347 | +€84,217 | +175% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.