Debekker Els: 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.
Debekker Els
Largest movements
- Cash +€238,696
up €238,696 (+147%), from €162,035 to €400,731
mainly Net result for the year (+€168,733) and Current investments (+€150,000)
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Tangible fixed assets -€20,939
down €20,939 (-4.4%), from €471,254 to €450,316
of which Land and buildings: -€10,855
- Receivables within one year -€11,375
down €11,375 (-31.9%), from €35,628 to €24,252
of which Trade receivables: -€7,972
- Reserves +€105,102
up €105,102 (+20.8%), from €504,381 to €609,483
of which Distributable reserves: +€105,102
- Other debts -€56,572
down €56,572 (-58.4%), from €96,846 to €40,273
- Tax, wage and social debts +€49,798
up €49,798 (+1,421%), from €3,504 to €53,302
of which Taxes: +€49,821
- Debts after one year -€29,018
down €29,018 (-20.4%), from €142,545 to €113,528
- Current portion of long-term debt -€11,215
down €11,215 (-27.9%), from €40,233 to €29,018
- Gross operating margin +€122,714
up €122,714 (+80.5%), from €152,405 to €275,119
- Taxes +€42,107
up €42,107 (+133%), from €31,744 to €73,851
- Financial income +€4,335
up €4,335 (+519%), from €835 to €5,170
- Depreciation -€4,175
down €4,175 (-14.0%), from €29,798 to €25,624
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 | €824,422 | €882,432 | +€58,009 | +7.0% |
| Fixed assets | 21/28 | €471,254 | €450,316 | -€20,939 | -4.4% |
| Tangible fixed assets | 22/27 | €471,254 | €450,316 | -€20,939 | -4.4% |
| Land and buildings | 22 | €442,847 | €431,991 | -€10,855 | -2.5% |
| Plant, machinery and equipment | 23 | €8,706 | €6,835 | -€1,871 | -21.5% |
| Furniture and vehicles | 24 | €19,702 | €11,489 | -€8,213 | -41.7% |
| Current assets | 29/58 | €353,168 | €432,116 | +€78,948 | +22.4% |
| Amounts receivable within one year | 40/41 | €35,628 | €24,252 | -€11,375 | -31.9% |
| Trade receivables | 40 | €32,225 | €24,252 | -€7,972 | -24.7% |
| Other amounts receivable | 41 | €3,403 | - | -€3,403 | |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €162,035 | €400,731 | +€238,696 | +147% |
| Deferred charges and accrued income | 490/1 | €5,505 | €7,132 | +€1,627 | +29.6% |
| Total equity and liabilities | 10/49 | €824,422 | €882,432 | +€58,009 | +7.0% |
| Equity | 10/15 | €522,981 | €628,083 | +€105,102 | +20.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €504,381 | €609,483 | +€105,102 | +20.8% |
| Tax-exempt reserves | 132 | €251 | €251 | = | 0.0% |
| Distributable reserves | 133 | €504,130 | €609,232 | +€105,102 | +20.8% |
| Amounts payable | 17/49 | €301,441 | €254,349 | -€47,093 | -15.6% |
| Amounts payable after more than one year | 17 | €142,545 | €113,528 | -€29,018 | -20.4% |
| Financial debts | 170/4 | €142,545 | €113,528 | -€29,018 | -20.4% |
| Amounts payable within one year | 42/48 | €158,896 | €140,121 | -€18,775 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €40,233 | €29,018 | -€11,215 | -27.9% |
| Financial debts | 43 | €8,428 | €8,509 | +€81 | +1.0% |
| Credit institutions | 430/8 | €8,428 | €8,509 | +€81 | +1.0% |
| Trade debts | 44 | €9,886 | €9,019 | -€867 | -8.8% |
| Suppliers | 440/4 | €9,886 | €9,019 | -€867 | -8.8% |
| Taxes, remuneration and social security | 45 | €3,504 | €53,302 | +€49,798 | +1,421% |
| Taxes | 450/3 | €661 | €50,482 | +€49,821 | +7,539% |
| Remuneration and social security | 454/9 | €2,843 | €2,820 | -€23 | -0.8% |
| Other amounts payable | 47/48 | €96,846 | €40,273 | -€56,572 | -58.4% |
| Accrued charges and deferred income | 492/3 | - | €700 | +€700 | |
| Non-recurring operating income | 76A | - | €17,886 | +€17,886 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,798 | €25,624 | -€4,175 | -14.0% |
| Other operating charges | 640/8 | €917 | €966 | +€48 | +5.3% |
| Gross operating margin | 9900 | €152,405 | €275,119 | +€122,714 | +80.5% |
| Operating profit (loss) | 9901 | €121,689 | €248,530 | +€126,841 | +104% |
| Financial income | 75/76B | €835 | €5,170 | +€4,335 | +519% |
| Recurring financial income | 75 | €835 | €5,170 | +€4,335 | +519% |
| Financial charges | 65/66B | €10,842 | €11,115 | +€274 | +2.5% |
| Recurring financial charges | 65 | €10,842 | €11,115 | +€274 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €111,682 | €242,584 | +€130,902 | +117% |
| Income taxes | 67/77 | €31,744 | €73,851 | +€42,107 | +133% |
| Profit (loss) for the period | 9904 | €79,938 | €168,733 | +€88,795 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €79,938 | €168,733 | +€88,795 | +111% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.