Debefin: 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.
Debefin
Largest movements
- Cash +€74,303
up €74,303 (+48.6%), from €152,956 to €227,259
mainly Current investments (+€60,000) and Depreciation (+€25,904)
- Current investments -€60,000
no longer reported in 2025 (was €60,000)
- Tangible fixed assets -€25,484
down €25,484 (-6.8%), from €374,707 to €349,223
of which Furniture and vehicles: -€12,903
- Debts after one year -€16,907
down €16,907 (-8.6%), from €196,824 to €179,917
- Trade debts -€10,579
down €10,579 (-88.4%), from €11,971 to €1,392
- Advances received +€10,364
new in 2025: €10,364
- Other debts +€7,631
up €7,631 (+26.2%), from €29,127 to €36,758
- Current portion of long-term debt -€6,938
down €6,938 (-29.1%), from €23,845 to €16,907
- Gross operating margin -€7,584
down €7,584 (-15.7%), from €48,412 to €40,828
- Taxes +€2,783
up €2,783 (+64.0%), from €4,347 to €7,129
- Financial income +€2,668
up €2,668 (+961.9%), from €277 to €2,945
- Other operating charges -€2,061
down €2,061 (-44.9%), from €4,590 to €2,529
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 | €601,377 | €590,704 | -€10,673 | -1.8% |
| Fixed assets | 21/28 | €374,707 | €349,223 | -€25,484 | -6.8% |
| Tangible fixed assets | 22/27 | €374,707 | €349,223 | -€25,484 | -6.8% |
| Land and buildings | 22 | €344,011 | €331,430 | -€12,581 | -3.7% |
| Furniture and vehicles | 24 | €30,696 | €17,793 | -€12,903 | -42.0% |
| Current assets | 29/58 | €226,670 | €241,481 | +€14,811 | +6.5% |
| Amounts receivable within one year | 40/41 | €12,439 | €12,955 | +€516 | +4.1% |
| Trade receivables | 40 | €11,786 | €10,364 | -€1,422 | -12.1% |
| Other amounts receivable | 41 | €653 | €2,591 | +€1,938 | +296.6% |
| Current investments | 50/53 | €60,000 | - | -€60,000 | |
| Cash at bank and in hand | 54/58 | €152,956 | €227,259 | +€74,303 | +48.6% |
| Deferred charges and accrued income | 490/1 | €1,276 | €1,268 | -€8 | -0.6% |
| Total equity and liabilities | 10/49 | €601,377 | €590,704 | -€10,673 | -1.8% |
| Equity | 10/15 | €335,134 | €339,077 | +€3,943 | +1.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €322,734 | €326,677 | +€3,943 | +1.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €320,874 | €324,817 | +€3,943 | +1.2% |
| Amounts payable | 17/49 | €266,243 | €251,627 | -€14,616 | -5.5% |
| Amounts payable after more than one year | 17 | €196,824 | €179,917 | -€16,907 | -8.6% |
| Financial debts | 170/4 | €196,824 | €179,917 | -€16,907 | -8.6% |
| Amounts payable within one year | 42/48 | €69,419 | €69,633 | +€214 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €23,845 | €16,907 | -€6,938 | -29.1% |
| Trade debts | 44 | €11,971 | €1,392 | -€10,579 | -88.4% |
| Suppliers | 440/4 | €11,971 | €1,392 | -€10,579 | -88.4% |
| Advances received on contracts in progress | 46 | - | €10,364 | +€10,364 | |
| Taxes, remuneration and social security | 45 | €4,477 | €4,213 | -€264 | -5.9% |
| Taxes | 450/3 | €4,477 | €4,213 | -€264 | -5.9% |
| Other amounts payable | 47/48 | €29,127 | €36,758 | +€7,631 | +26.2% |
| Accrued charges and deferred income | 492/3 | - | €2,077 | +€2,077 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,812 | €25,904 | +€92 | +0.4% |
| Other operating charges | 640/8 | €4,590 | €2,529 | -€2,061 | -44.9% |
| Gross operating margin | 9900 | €48,412 | €40,828 | -€7,584 | -15.7% |
| Operating profit (loss) | 9901 | €18,010 | €12,395 | -€5,615 | -31.2% |
| Financial income | 75/76B | €277 | €2,945 | +€2,668 | +961.9% |
| Recurring financial income | 75 | €277 | €2,945 | +€2,668 | +961.9% |
| Financial charges | 65/66B | €4,658 | €4,268 | -€391 | -8.4% |
| Recurring financial charges | 65 | €4,658 | €4,268 | -€391 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €13,629 | €11,073 | -€2,556 | -18.8% |
| Income taxes | 67/77 | €4,347 | €7,129 | +€2,783 | +64.0% |
| Profit (loss) for the period | 9904 | €9,282 | €3,943 | -€5,339 | -57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,282 | €3,943 | -€5,339 | -57.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.