DEBEER ET C°: what changed
What changed
DEBEER ET C°
NACE 68.322, Real estate appraisal on a fee or contract basis
filed annual accounts (NBB)
Net result for the year
€8,503
2024 · -€28,084+€36,586
Equity
€327,563
2024 · €319,060+€8,503
Cash
€79,857
2024 · €97,375-€17,517
Balance sheet total
€508,142
2024 · €531,621-€23,479
Largest movements
Assets
- Tangible fixed assets -€28,194
down €28,194 (-14.5%), from €194,092 to €165,898
of which Furniture and vehicles: -€20,367
- Receivables within one year +€25,855
up €25,855 (+11.0%), from €235,464 to €261,318
of which Trade receivables: +€15,600
- Cash -€17,517
down €17,517 (-18.0%), from €97,375 to €79,857
mainly Receivables within one year (-€25,855) and Other debts (-€21,000)
Equity and liabilities
- Other debts -€21,000
no longer reported in 2025 (was €21,000)
- Tax, wage and social debts -€10,035
down €10,035 (-24.5%), from €40,941 to €30,906
of which Taxes: -€10,309
- Profit (loss) carried forward +€8,503
up €8,503 (+3.3%), from €260,001 to €268,504
- Trade debts +€7,633
up €7,633 (+69.8%), from €10,935 to €18,567
- Debts after one year -€7,555
down €7,555 (-36.9%), from €20,490 to €12,935
Income statement
- Gross operating margin +€42,488
up €42,488 (+31.2%), from €136,023 to €178,511
- Staff costs +€3,894
up €3,894 (+3.1%), from €125,387 to €129,281
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€28,084
Gross operating margin
+€42,488
Staff costs
-€3,894
Depreciation
-€263
Other operating charges
-€1,470
Other operating items
-€650
Financial income
-€0
Financial charges
+€979
Taxes
-€602
Result 2025
€8,503
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€3,019
Investment
-€7,405
Financing
-€7,093
Cash 2024
€97,375
From operations (derived)
-€3,019
Net result for the year
+€8,503
Depreciation
+€35,599
Receivables within one year
-€25,855
Deferred charges and accrued income
+€3,622
Trade debts
+€7,633
Tax, wage and social debts
-€10,035
Advances received
-€1,486
Other debts
-€21,000
Investment (derived)
-€7,405
Investment in fixed assets (net)
-€7,405
Financing
-€7,093
Debts after one year
-€7,555
Current portion of long-term debt
+€462
Cash 2025
€79,857
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €531,621 | €508,142 | -€23,479 | -4.4% |
| Fixed assets | 21/28 | €194,700 | €166,506 | -€28,194 | -14.5% |
| Tangible fixed assets | 22/27 | €194,092 | €165,898 | -€28,194 | -14.5% |
| Land and buildings | 22 | €110,001 | €99,001 | -€11,000 | -10.0% |
| Plant, machinery and equipment | 23 | €25,319 | €28,492 | +€3,173 | +12.5% |
| Furniture and vehicles | 24 | €58,772 | €38,405 | -€20,367 | -34.7% |
| Financial fixed assets | 28 | €609 | €609 | = | 0.0% |
| Current assets | 29/58 | €336,920 | €341,636 | +€4,715 | +1.4% |
| Amounts receivable within one year | 40/41 | €235,464 | €261,318 | +€25,855 | +11.0% |
| Trade receivables | 40 | €89,499 | €105,099 | +€15,600 | +17.4% |
| Other amounts receivable | 41 | €145,965 | €156,219 | +€10,254 | +7.0% |
| Cash at bank and in hand | 54/58 | €97,375 | €79,857 | -€17,517 | -18.0% |
| Deferred charges and accrued income | 490/1 | €4,082 | €460 | -€3,622 | -88.7% |
| Total equity and liabilities | 10/49 | €531,621 | €508,142 | -€23,479 | -4.4% |
| Equity | 10/15 | €319,060 | €327,563 | +€8,503 | +2.7% |
| Contributions | 10/11 | €23,550 | €23,550 | = | 0.0% |
| Contributions outside capital | 11 | €23,550 | €23,550 | = | 0.0% |
| Share premium | 1100/10 | €23,550 | €23,550 | = | 0.0% |
| Reserves | 13 | €35,509 | €35,509 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,355 | €2,355 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,355 | €2,355 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,154 | €13,154 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €260,001 | €268,504 | +€8,503 | +3.3% |
| Amounts payable | 17/49 | €212,560 | €180,579 | -€31,981 | -15.0% |
| Amounts payable after more than one year | 17 | €20,490 | €12,935 | -€7,555 | -36.9% |
| Financial debts | 170/4 | €20,490 | €12,935 | -€7,555 | -36.9% |
| Amounts payable within one year | 42/48 | €192,071 | €167,644 | -€24,426 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €7,441 | €7,902 | +€462 | +6.2% |
| Trade debts | 44 | €10,935 | €18,567 | +€7,633 | +69.8% |
| Suppliers | 440/4 | €10,935 | €18,567 | +€7,633 | +69.8% |
| Advances received on contracts in progress | 46 | €111,754 | €110,269 | -€1,486 | -1.3% |
| Taxes, remuneration and social security | 45 | €40,941 | €30,906 | -€10,035 | -24.5% |
| Taxes | 450/3 | €15,213 | €4,904 | -€10,309 | -67.8% |
| Remuneration and social security | 454/9 | €25,728 | €26,002 | +€274 | +1.1% |
| Other amounts payable | 47/48 | €21,000 | - | -€21,000 | |
| Remuneration, social security and pensions | 62 | €125,387 | €129,281 | +€3,894 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,336 | €35,599 | +€263 | +0.7% |
| Other operating charges | 640/8 | €1,414 | €2,884 | +€1,470 | +104% |
| Non-recurring operating charges | 66A | - | €650 | +€650 | |
| Gross operating margin | 9900 | €136,023 | €178,511 | +€42,488 | +31.2% |
| Operating profit (loss) | 9901 | -€26,113 | €10,097 | +€36,210 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -88.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -88.0% |
| Financial charges | 65/66B | €1,690 | €712 | -€979 | -57.9% |
| Recurring financial charges | 65 | €1,690 | €712 | -€979 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | -€27,803 | €9,385 | +€37,188 | |
| Income taxes | 67/77 | €280 | €882 | +€602 | +215% |
| Profit (loss) for the period | 9904 | -€28,084 | €8,503 | +€36,586 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,084 | €8,503 | +€36,586 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.