Debecor: 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.
Debecor
Largest movements
- Current investments +€30,000
new in 2025: €30,000
- Cash -€5,018
down €5,018 (-22.0%), from €22,855 to €17,836
mainly Contributions, distributions and other (-€45,010) and Current investments (-€30,000)
- Receivables within one year -€3,335
down €3,335 (-33.1%), from €10,078 to €6,742
of which Other amounts receivable: -€5,533
- Tangible fixed assets -€2,309
down €2,309 (-6.0%), from €38,620 to €36,312
of which Furniture and vehicles: -€8,548
- Reserves +€20,000
up €20,000 (+76.8%), from €26,041 to €46,041
- Tax, wage and social debts -€2,556
down €2,556 (-100%), from €2,556 to €0
- Short-term financial debts +€2,148
up €2,148 (+3,260%), from €66 to €2,214
- Gross operating margin +€18,159
up €18,159 (+21.3%), from €85,258 to €103,417
- Depreciation +€7,772
up €7,772 (+264%), from €2,947 to €10,719
- Taxes +€3,509
up €3,509 (+15.4%), from €22,734 to €26,244
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 | €78,526 | €97,602 | +€19,076 | +24.3% |
| Fixed assets | 21/28 | €38,620 | €36,312 | -€2,309 | -6.0% |
| Tangible fixed assets | 22/27 | €38,620 | €36,312 | -€2,309 | -6.0% |
| Furniture and vehicles | 24 | €35,491 | €26,943 | -€8,548 | -24.1% |
| Other tangible fixed assets | 26 | €3,129 | €9,369 | +€6,239 | +199% |
| Current assets | 29/58 | €39,905 | €61,290 | +€21,385 | +53.6% |
| Amounts receivable within one year | 40/41 | €10,078 | €6,742 | -€3,335 | -33.1% |
| Trade receivables | 40 | €256 | €2,454 | +€2,198 | +858% |
| Other amounts receivable | 41 | €9,821 | €4,289 | -€5,533 | -56.3% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €22,855 | €17,836 | -€5,018 | -22.0% |
| Deferred charges and accrued income | 490/1 | €6,973 | €6,711 | -€262 | -3.8% |
| Total equity and liabilities | 10/49 | €78,526 | €97,602 | +€19,076 | +24.3% |
| Equity | 10/15 | €31,041 | €51,041 | +€20,000 | +64.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,041 | €46,041 | +€20,000 | +76.8% |
| Distributable reserves | 133 | €26,041 | €46,041 | +€20,000 | +76.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,485 | €46,561 | -€924 | -1.9% |
| Amounts payable within one year | 42/48 | €47,485 | €46,561 | -€924 | -1.9% |
| Financial debts | 43 | €66 | €2,214 | +€2,148 | +3,260% |
| Credit institutions | 430/8 | €66 | €2,214 | +€2,148 | +3,260% |
| Trade debts | 44 | €1,028 | €701 | -€327 | -31.8% |
| Suppliers | 440/4 | €1,028 | €701 | -€327 | -31.8% |
| Taxes, remuneration and social security | 45 | €2,556 | €0 | -€2,556 | -100% |
| Taxes | 450/3 | €2,556 | €0 | -€2,556 | -100% |
| Other amounts payable | 47/48 | €43,835 | €43,646 | -€189 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,947 | €10,719 | +€7,772 | +264% |
| Other operating charges | 640/8 | €514 | €735 | +€220 | +42.8% |
| Gross operating margin | 9900 | €85,258 | €103,417 | +€18,159 | +21.3% |
| Operating profit (loss) | 9901 | €81,797 | €91,964 | +€10,167 | +12.4% |
| Financial income | 75/76B | €527 | €267 | -€261 | -49.4% |
| Recurring financial income | 75 | €527 | €267 | -€261 | -49.4% |
| Financial charges | 65/66B | €755 | €977 | +€223 | +29.5% |
| Recurring financial charges | 65 | €755 | €977 | +€223 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €81,569 | €91,253 | +€9,684 | +11.9% |
| Income taxes | 67/77 | €22,734 | €26,244 | +€3,509 | +15.4% |
| Profit (loss) for the period | 9904 | €58,835 | €65,010 | +€6,175 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €58,835 | €65,010 | +€6,175 | +10.5% |
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 14 October 2026 via checked.be.