Débélé: 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.
Débélé
Largest movements
- Cash +€41,093
up €41,093 (+119%), from €34,643 to €75,735
mainly Net result for the year (+€39,017) and Tax, wage and social debts (+€21,880)
- Receivables within one year -€4,213
down €4,213 (-10.8%), from €38,850 to €34,637
of which Trade receivables: -€4,080
- Deferred charges and accrued income -€2,828
down €2,828 (-29.7%), from €9,519 to €6,691
- Tangible fixed assets +€1,521
up €1,521 (+768%), from €198 to €1,719
- Tax, wage and social debts +€21,880
up €21,880 (+657%), from €3,333 to €25,213
- Profit (loss) carried forward +€9,017
up €9,017 (+45.9%), from €19,657 to €28,674
- Other debts +€4,037
up €4,037 (+10.3%), from €39,186 to €43,222
- Taxes +€9,686
up €9,686 (+3,352%), from €289 to €9,975
- Other operating charges -€1,717
down €1,717 (-51.6%), from €3,330 to €1,614
- Financial income -€1,668
down €1,668 (-100.0%), from €1,669 to €0
- Financial charges -€1,533
down €1,533 (-72.3%), from €2,122 to €588
- Gross operating margin -€991
down €991 (-1.9%), from €52,818 to €51,827
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 | €83,209 | €118,782 | +€35,573 | +42.8% |
| Fixed assets | 21/28 | €198 | €1,719 | +€1,521 | +768% |
| Tangible fixed assets | 22/27 | €198 | €1,719 | +€1,521 | +768% |
| Plant, machinery and equipment | 23 | €198 | €1,719 | +€1,521 | +768% |
| Current assets | 29/58 | €83,011 | €117,063 | +€34,052 | +41.0% |
| Amounts receivable within one year | 40/41 | €38,850 | €34,637 | -€4,213 | -10.8% |
| Trade receivables | 40 | €36,613 | €32,533 | -€4,080 | -11.1% |
| Other amounts receivable | 41 | €2,237 | €2,104 | -€133 | -6.0% |
| Cash at bank and in hand | 54/58 | €34,643 | €75,735 | +€41,093 | +119% |
| Deferred charges and accrued income | 490/1 | €9,519 | €6,691 | -€2,828 | -29.7% |
| Total equity and liabilities | 10/49 | €83,209 | €118,782 | +€35,573 | +42.8% |
| Equity | 10/15 | €40,117 | €49,134 | +€9,017 | +22.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,657 | €28,674 | +€9,017 | +45.9% |
| Amounts payable | 17/49 | €43,092 | €69,648 | +€26,556 | +61.6% |
| Amounts payable within one year | 42/48 | €42,762 | €69,318 | +€26,556 | +62.1% |
| Trade debts | 44 | €243 | €883 | +€639 | +263% |
| Suppliers | 440/4 | €243 | €883 | +€639 | +263% |
| Taxes, remuneration and social security | 45 | €3,333 | €25,213 | +€21,880 | +657% |
| Taxes | 450/3 | €3,333 | €25,213 | +€21,880 | +657% |
| Other amounts payable | 47/48 | €39,186 | €43,222 | +€4,037 | +10.3% |
| Accrued charges and deferred income | 492/3 | €330 | €330 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €399 | €633 | +€234 | +58.6% |
| Other operating charges | 640/8 | €3,330 | €1,614 | -€1,717 | -51.6% |
| Gross operating margin | 9900 | €52,818 | €51,827 | -€991 | -1.9% |
| Operating profit (loss) | 9901 | €49,088 | €49,580 | +€492 | +1.0% |
| Financial income | 75/76B | €1,669 | €0 | -€1,668 | -100.0% |
| Recurring financial income | 75 | €1,669 | €0 | -€1,668 | -100.0% |
| Financial charges | 65/66B | €2,122 | €588 | -€1,533 | -72.3% |
| Recurring financial charges | 65 | €2,122 | €588 | -€1,533 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | €48,635 | €48,992 | +€357 | +0.7% |
| Income taxes | 67/77 | €289 | €9,975 | +€9,686 | +3,352% |
| Profit (loss) for the period | 9904 | €48,346 | €39,017 | -€9,330 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,346 | €39,017 | -€9,330 | -19.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.