Débéco: 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.
Débéco
Largest movements
- Cash +€281,989
up €281,989 (+133%), from €211,504 to €493,492
mainly Current investments (+€250,435) and Accrued charges and deferred income (+€132,010)
- Current investments -€250,435
down €250,435 (-99.1%), from €252,797 to €2,362
- Receivables within one year -€130,590
down €130,590 (-42.2%), from €309,130 to €178,540
- Tangible fixed assets +€21,593
up €21,593 (+1.7%), from €1.3m to €1.3m
of which Plant, machinery and equipment: +€50,618
- Other debts -€167,649
down €167,649 (-54.1%), from €309,915 to €142,266
- Accrued charges and deferred income +€132,010
up €132,010 (+169%), from €78,078 to €210,088
- Debts after one year -€50,000
down €50,000 (-44.4%), from €112,500 to €62,500
- Reserves +€22,869
up €22,869 (+1.7%), from €1.4m to €1.4m
of which Distributable reserves: +€22,869
- Trade debts -€22,214
down €22,214 (-21.2%), from €104,858 to €82,645
- Gross operating margin +€24,817
up €24,817 (+18.6%), from €133,495 to €158,311
- Financial charges +€10,861
up €10,861 (+223%), from €4,869 to €15,731
- Depreciation +€4,725
up €4,725 (+13.5%), from €35,100 to €39,824
- Staff costs -€3,031
down €3,031 (-4.4%), from €69,590 to €66,560
- Taxes +€2,729
up €2,729 (+40.2%), from €6,785 to €9,514
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 | €2,104,731 | €2,023,672 | -€81,059 | -3.9% |
| Fixed assets | 21/28 | €1,290,677 | €1,312,270 | +€21,593 | +1.7% |
| Tangible fixed assets | 22/27 | €1,290,255 | €1,311,849 | +€21,593 | +1.7% |
| Land and buildings | 22 | €1,205,836 | €1,181,664 | -€24,171 | -2.0% |
| Plant, machinery and equipment | 23 | €20,468 | €71,086 | +€50,618 | +247% |
| Furniture and vehicles | 24 | €63,951 | €59,098 | -€4,853 | -7.6% |
| Financial fixed assets | 28 | €421 | €421 | = | 0.0% |
| Current assets | 29/58 | €814,054 | €711,402 | -€102,653 | -12.6% |
| Amounts receivable after more than one year | 29 | €37,950 | €33,100 | -€4,850 | -12.8% |
| Other amounts receivable | 291 | €37,950 | €33,100 | -€4,850 | -12.8% |
| Amounts receivable within one year | 40/41 | €309,130 | €178,540 | -€130,590 | -42.2% |
| Other amounts receivable | 41 | €309,130 | €178,540 | -€130,590 | -42.2% |
| Current investments | 50/53 | €252,797 | €2,362 | -€250,435 | -99.1% |
| Cash at bank and in hand | 54/58 | €211,504 | €493,492 | +€281,989 | +133% |
| Deferred charges and accrued income | 490/1 | €2,674 | €3,908 | +€1,234 | +46.1% |
| Total equity and liabilities | 10/49 | €2,104,731 | €2,023,672 | -€81,059 | -3.9% |
| Equity | 10/15 | €1,433,215 | €1,456,084 | +€22,869 | +1.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €1,358,215 | €1,381,084 | +€22,869 | +1.7% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €132 | €132 | = | 0.0% |
| Distributable reserves | 133 | €1,350,583 | €1,373,452 | +€22,869 | +1.7% |
| Amounts payable | 17/49 | €671,516 | €567,588 | -€103,928 | -15.5% |
| Amounts payable after more than one year | 17 | €112,500 | €62,500 | -€50,000 | -44.4% |
| Financial debts | 170/4 | €112,500 | €62,500 | -€50,000 | -44.4% |
| Amounts payable within one year | 42/48 | €480,938 | €294,999 | -€185,939 | -38.7% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €104,858 | €82,645 | -€22,214 | -21.2% |
| Suppliers | 440/4 | €104,858 | €82,645 | -€22,214 | -21.2% |
| Taxes, remuneration and social security | 45 | €16,164 | €20,088 | +€3,924 | +24.3% |
| Taxes | 450/3 | €5,522 | €9,273 | +€3,751 | +67.9% |
| Remuneration and social security | 454/9 | €10,642 | €10,815 | +€173 | +1.6% |
| Other amounts payable | 47/48 | €309,915 | €142,266 | -€167,649 | -54.1% |
| Accrued charges and deferred income | 492/3 | €78,078 | €210,088 | +€132,010 | +169% |
| Remuneration, social security and pensions | 62 | €69,590 | €66,560 | -€3,031 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,100 | €39,824 | +€4,725 | +13.5% |
| Other operating charges | 640/8 | €10,403 | €10,836 | +€433 | +4.2% |
| Gross operating margin | 9900 | €133,495 | €158,311 | +€24,817 | +18.6% |
| Operating profit (loss) | 9901 | €18,401 | €41,091 | +€22,690 | +123% |
| Financial income | 75/76B | €6,747 | €7,023 | +€276 | +4.1% |
| Recurring financial income | 75 | €6,747 | €7,023 | +€276 | +4.1% |
| Financial charges | 65/66B | €4,869 | €15,731 | +€10,861 | +223% |
| Recurring financial charges | 65 | €4,869 | €15,731 | +€10,861 | +223% |
| Profit (loss) for the period before taxes | 9903 | €20,279 | €32,383 | +€12,105 | +59.7% |
| Income taxes | 67/77 | €6,785 | €9,514 | +€2,729 | +40.2% |
| Profit (loss) for the period | 9904 | €13,493 | €22,869 | +€9,376 | +69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,493 | €22,869 | +€9,376 | +69.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.