DEBEKA: what changed
DEBEKA
Largest movements
- Receivables within one year -€40,735
down €40,735 (-38.0%), from €107,310 to €66,576
of which Trade receivables: -€39,412
- Tangible fixed assets -€10,190
down €10,190 (-37.8%), from €26,954 to €16,764
- Cash -€6,434
down €6,434 (-18.4%), from €35,053 to €28,619
mainly Net result for the year (-€45,304) and Trade debts (-€6,110)
- Profit (loss) carried forward -€45,304
down €45,304 (-35.8%), from -€126,518 to -€171,821
- Trade debts -€6,110
down €6,110 (-25.3%), from €24,115 to €18,005
- Other debts -€6,085
down €6,085 (-13.8%), from €44,195 to €38,109
- Gross operating margin -€59,873
down €59,873, from €29,830 to -€30,043
- Financial income -€6,769
down €6,769 (-100.0%), from €6,769 to €0
- Depreciation -€2,876
down €2,876 (-22.0%), from €13,066 to €10,190
- Financial charges +€1,259
up €1,259 (+80.1%), from €1,573 to €2,832
- Other operating charges -€501
down €501 (-21.2%), from €2,364 to €1,863
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,402 | €116,280 | -€57,122 | -32.9% |
| Fixed assets | 21/28 | €27,004 | €16,814 | -€10,190 | -37.7% |
| Tangible fixed assets | 22/27 | €26,954 | €16,764 | -€10,190 | -37.8% |
| Plant, machinery and equipment | 23 | €6,997 | €4,551 | -€2,445 | -35.0% |
| Furniture and vehicles | 24 | €8,579 | €4,627 | -€3,951 | -46.1% |
| Other tangible fixed assets | 26 | €11,379 | €7,586 | -€3,793 | -33.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €146,398 | €99,466 | -€46,932 | -32.1% |
| Amounts receivable within one year | 40/41 | €107,310 | €66,576 | -€40,735 | -38.0% |
| Trade receivables | 40 | €105,046 | €65,633 | -€39,412 | -37.5% |
| Other amounts receivable | 41 | €2,265 | €943 | -€1,322 | -58.4% |
| Cash at bank and in hand | 54/58 | €35,053 | €28,619 | -€6,434 | -18.4% |
| Deferred charges and accrued income | 490/1 | €4,035 | €4,271 | +€237 | +5.9% |
| Total equity and liabilities | 10/49 | €173,402 | €116,280 | -€57,122 | -32.9% |
| Equity | 10/15 | -€58,276 | -€103,580 | -€45,304 | -77.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,242 | €6,242 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,205 | €6,205 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5 | €5 | = | 0.0% |
| Tax-exempt reserves | 132 | €37 | €37 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€126,518 | -€171,821 | -€45,304 | -35.8% |
| Amounts payable | 17/49 | €231,678 | €219,860 | -€11,818 | -5.1% |
| Amounts payable after more than one year | 17 | €163,000 | €163,000 | = | 0.0% |
| Financial debts | 170/4 | €163,000 | €163,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €68,678 | €56,860 | -€11,818 | -17.2% |
| Trade debts | 44 | €24,115 | €18,005 | -€6,110 | -25.3% |
| Suppliers | 440/4 | €24,115 | €18,005 | -€6,110 | -25.3% |
| Taxes, remuneration and social security | 45 | €368 | €745 | +€377 | +102% |
| Taxes | 450/3 | €368 | €745 | +€377 | +102% |
| Other amounts payable | 47/48 | €44,195 | €38,109 | -€6,085 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,066 | €10,190 | -€2,876 | -22.0% |
| Other operating charges | 640/8 | €2,364 | €1,863 | -€501 | -21.2% |
| Gross operating margin | 9900 | €29,830 | -€30,043 | -€59,873 | |
| Operating profit (loss) | 9901 | €14,401 | -€42,095 | -€56,496 | |
| Financial income | 75/76B | €6,769 | €0 | -€6,769 | -100.0% |
| Recurring financial income | 75 | €6,769 | €0 | -€6,769 | -100.0% |
| Financial charges | 65/66B | €1,573 | €2,832 | +€1,259 | +80.1% |
| Recurring financial charges | 65 | €1,573 | €2,832 | +€1,259 | +80.1% |
| Profit (loss) for the period before taxes | 9903 | €19,596 | -€44,927 | -€64,523 | |
| Income taxes | 67/77 | €368 | €377 | +€8 | +2.3% |
| Profit (loss) for the period | 9904 | €19,228 | -€45,304 | -€64,532 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,228 | -€45,304 | -€64,532 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 April 2022 and 30 April 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.