DEBEL FILIP: what changed
What changed
DEBEL FILIP
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€31,087
2024 · €35,598-€4,511
Equity
€197,851
2024 · €166,764+€31,087
Cash
€97,453
2024 · €55,898+€41,555
Balance sheet total
€223,966
2024 · €198,026+€25,940
Largest movements
Assets
- Cash +€41,555
up €41,555 (+74.3%), from €55,898 to €97,453
mainly Net result for the year (+€31,087) and Depreciation (+€7,651)
- Tangible fixed assets -€7,651
down €7,651 (-33.7%), from €22,704 to €15,053
- Receivables within one year -€7,098
down €7,098 (-40.9%), from €17,373 to €10,275
of which Trade receivables: -€6,218
Equity and liabilities
- Reserves +€31,087
up €31,087 (+24.5%), from €126,764 to €157,851
- Debts after one year -€5,195
down €5,195 (-46.9%), from €11,086 to €5,891
Income statement
- Gross operating margin -€5,785
down €5,785 (-10.0%), from €57,995 to €52,209
- Taxes -€1,679
down €1,679 (-11.2%), from €15,045 to €13,367
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
€35,598
Gross operating margin
-€5,785
Other operating charges
-€319
Financial income
-€333
Financial charges
+€248
Taxes
+€1,679
Result 2025
€31,087
raises the resultlowers the result
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
+€46,528
Investment
€0
Financing
-€4,972
Cash 2024
€55,898
From operations (derived)
+€46,528
Net result for the year
+€31,087
Depreciation
+€7,651
Receivables within one year
+€7,098
Deferred charges and accrued income
+€867
Trade debts
-€1,733
Tax, wage and social debts
+€212
Other debts
+€170
Accrued charges and deferred income
+€1,176
Financing
-€4,972
Debts after one year
-€5,195
Current portion of long-term debt
+€223
Cash 2025
€97,453
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €198,026 | €223,966 | +€25,940 | +13.1% |
| Fixed assets | 21/28 | €22,704 | €15,053 | -€7,651 | -33.7% |
| Tangible fixed assets | 22/27 | €22,704 | €15,053 | -€7,651 | -33.7% |
| Furniture and vehicles | 24 | €22,704 | €15,053 | -€7,651 | -33.7% |
| Current assets | 29/58 | €175,322 | €208,913 | +€33,591 | +19.2% |
| Amounts receivable within one year | 40/41 | €17,373 | €10,275 | -€7,098 | -40.9% |
| Trade receivables | 40 | €16,130 | €9,913 | -€6,218 | -38.5% |
| Other amounts receivable | 41 | €1,242 | €362 | -€880 | -70.9% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55,898 | €97,453 | +€41,555 | +74.3% |
| Deferred charges and accrued income | 490/1 | €2,051 | €1,184 | -€867 | -42.3% |
| Total equity and liabilities | 10/49 | €198,026 | €223,966 | +€25,940 | +13.1% |
| Equity | 10/15 | €166,764 | €197,851 | +€31,087 | +18.6% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €126,764 | €157,851 | +€31,087 | +24.5% |
| Distributable reserves | 133 | €126,764 | €157,851 | +€31,087 | +24.5% |
| Amounts payable | 17/49 | €31,262 | €26,115 | -€5,147 | -16.5% |
| Amounts payable after more than one year | 17 | €11,086 | €5,891 | -€5,195 | -46.9% |
| Financial debts | 170/4 | €11,086 | €5,891 | -€5,195 | -46.9% |
| Amounts payable within one year | 42/48 | €20,176 | €19,048 | -€1,128 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €4,972 | €5,195 | +€223 | +4.5% |
| Trade debts | 44 | €4,207 | €2,474 | -€1,733 | -41.2% |
| Suppliers | 440/4 | €4,207 | €2,474 | -€1,733 | -41.2% |
| Taxes, remuneration and social security | 45 | €10,427 | €10,639 | +€212 | +2.0% |
| Taxes | 450/3 | €10,427 | €10,639 | +€212 | +2.0% |
| Other amounts payable | 47/48 | €570 | €740 | +€170 | +29.8% |
| Accrued charges and deferred income | 492/3 | - | €1,176 | +€1,176 | |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,651 | €7,651 | = | 0.0% |
| Other operating charges | 640/8 | €1,099 | €1,418 | +€319 | +29.0% |
| Gross operating margin | 9900 | €57,995 | €52,209 | -€5,785 | -10.0% |
| Operating profit (loss) | 9901 | €49,244 | €43,140 | -€6,104 | -12.4% |
| Financial income | 75/76B | €2,434 | €2,101 | -€333 | -13.7% |
| Recurring financial income | 75 | €2,434 | €2,101 | -€333 | -13.7% |
| Financial charges | 65/66B | €1,035 | €787 | -€248 | -23.9% |
| Recurring financial charges | 65 | €1,035 | €787 | -€248 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €50,643 | €44,454 | -€6,189 | -12.2% |
| Income taxes | 67/77 | €15,045 | €13,367 | -€1,679 | -11.2% |
| Profit (loss) for the period | 9904 | €35,598 | €31,087 | -€4,511 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,598 | €31,087 | -€4,511 | -12.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.