DEBECO: 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.
DEBECO
Largest movements
- Tangible fixed assets -€23,995
down €23,995 (-12.1%), from €198,804 to €174,809
of which Furniture and vehicles: -€20,357
- Stocks and contracts +€9,382
up €9,382 (+35.2%), from €26,674 to €36,056
- Debts after one year -€17,360
down €17,360 (-12.7%), from €136,382 to €119,023
of which Financial debts: -€17,360
- Trade debts +€4,649
up €4,649 (+30.5%), from €15,232 to €19,882
- Reserves -€4,643
down €4,643 (-5.8%), from €79,854 to €75,211
of which Distributable reserves: -€4,643
- Gross operating margin -€5,758
down €5,758 (-16.6%), from €34,605 to €28,848
- Depreciation +€1,946
up €1,946 (+7.6%), from €25,449 to €27,395
- Financial charges -€519
down €519 (-10.9%), from €4,767 to €4,249
- Other operating charges -€400
down €400 (-16.9%), from €2,375 to €1,974
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 | €269,503 | €253,975 | -€15,528 | -5.8% |
| Fixed assets | 21/28 | €198,842 | €174,846 | -€23,995 | -12.1% |
| Tangible fixed assets | 22/27 | €198,804 | €174,809 | -€23,995 | -12.1% |
| Land and buildings | 22 | €133,355 | €129,919 | -€3,436 | -2.6% |
| Plant, machinery and equipment | 23 | €7,108 | €6,906 | -€203 | -2.9% |
| Furniture and vehicles | 24 | €58,341 | €37,984 | -€20,357 | -34.9% |
| Financial fixed assets | 28 | €38 | €38 | = | 0.0% |
| Current assets | 29/58 | €70,662 | €79,129 | +€8,467 | +12.0% |
| Stocks and contracts in progress | 3 | €26,674 | €36,056 | +€9,382 | +35.2% |
| Stocks | 30/36 | €26,674 | €36,056 | +€9,382 | +35.2% |
| Amounts receivable within one year | 40/41 | €37,420 | €35,365 | -€2,056 | -5.5% |
| Trade receivables | 40 | €36,620 | €35,361 | -€1,259 | -3.4% |
| Other amounts receivable | 41 | €800 | €4 | -€796 | -99.6% |
| Cash at bank and in hand | 54/58 | €6,567 | €7,708 | +€1,140 | +17.4% |
| Total equity and liabilities | 10/49 | €269,503 | €253,975 | -€15,528 | -5.8% |
| Equity | 10/15 | €98,454 | €93,811 | -€4,643 | -4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €79,854 | €75,211 | -€4,643 | -5.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €12,250 | €12,250 | = | 0.0% |
| Distributable reserves | 133 | €67,604 | €62,961 | -€4,643 | -6.9% |
| Amounts payable | 17/49 | €171,050 | €160,164 | -€10,885 | -6.4% |
| Amounts payable after more than one year | 17 | €136,382 | €119,023 | -€17,360 | -12.7% |
| Financial debts | 170/4 | €91,058 | €73,699 | -€17,360 | -19.1% |
| Other amounts payable | 178/9 | €45,324 | €45,324 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,668 | €41,142 | +€6,474 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €16,799 | €17,360 | +€560 | +3.3% |
| Financial debts | 43 | €2,361 | €2,361 | = | 0.0% |
| Credit institutions | 430/8 | €2,361 | €2,361 | = | 0.0% |
| Trade debts | 44 | €15,232 | €19,882 | +€4,649 | +30.5% |
| Suppliers | 440/4 | €15,232 | €19,882 | +€4,649 | +30.5% |
| Taxes, remuneration and social security | 45 | €275 | €1,059 | +€785 | +285.4% |
| Taxes | 450/3 | €275 | €1,059 | +€785 | +285.4% |
| Other amounts payable | 47/48 | - | €480 | +€480 | |
| Non-recurring operating income | 76A | €12,293 | €0 | -€12,293 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,449 | €27,395 | +€1,946 | +7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,375 | €1,974 | -€400 | -16.9% |
| Gross operating margin | 9900 | €34,605 | €28,848 | -€5,758 | -16.6% |
| Operating profit (loss) | 9901 | €6,782 | -€521 | -€7,303 | |
| Financial income | 75/76B | €5 | €127 | +€123 | +2569.2% |
| Recurring financial income | 75 | €5 | €127 | +€123 | +2569.2% |
| Financial charges | 65/66B | €4,767 | €4,249 | -€519 | -10.9% |
| Recurring financial charges | 65 | €4,767 | €4,249 | -€519 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €2,019 | -€4,643 | -€6,662 | |
| Income taxes | 67/77 | €47 | €0 | -€47 | -100.0% |
| Profit (loss) for the period | 9904 | €1,972 | -€4,643 | -€6,615 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,972 | -€4,643 | -€6,615 |
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 6 October 2026 via checked.be.