DEBELITE: 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.
DEBELITE
Largest movements
- Cash -€15,423
down €15,423 (-19.5%), from €79,132 to €63,709
mainly Contributions, distributions and other (-€90,000)
- Tangible fixed assets -€10,555
down €10,555 (-1.9%), from €546,440 to €535,885
- Reserves -€25,977
down €25,977 (-26.3%), from €98,917 to €72,940
of which Distributable reserves: -€25,977
- Gross operating margin +€2,385
up €2,385 (+2.9%), from €81,398 to €83,783
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 | €625,572 | €599,595 | -€25,977 | -4.2% |
| Fixed assets | 21/28 | €546,440 | €535,885 | -€10,555 | -1.9% |
| Tangible fixed assets | 22/27 | €546,440 | €535,885 | -€10,555 | -1.9% |
| Land and buildings | 22 | €546,440 | €535,885 | -€10,555 | -1.9% |
| Current assets | 29/58 | €79,132 | €63,709 | -€15,423 | -19.5% |
| Cash at bank and in hand | 54/58 | €79,132 | €63,709 | -€15,423 | -19.5% |
| Total equity and liabilities | 10/49 | €625,572 | €599,595 | -€25,977 | -4.2% |
| Equity | 10/15 | €619,136 | €593,159 | -€25,977 | -4.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €458,719 | €458,719 | = | 0.0% |
| Reserves | 13 | €98,917 | €72,940 | -€25,977 | -26.3% |
| Non-distributable reserves | 130/1 | €6,181 | €6,181 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €31 | €31 | = | 0.0% |
| Distributable reserves | 133 | €92,737 | €66,760 | -€25,977 | -28.0% |
| Amounts payable | 17/49 | €6,436 | €6,436 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,436 | €6,436 | = | 0.0% |
| Other amounts payable | 47/48 | €6,436 | €6,436 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,518 | €10,555 | +€37 | +0.4% |
| Other operating charges | 640/8 | €8,830 | €9,106 | +€275 | +3.1% |
| Gross operating margin | 9900 | €81,398 | €83,783 | +€2,385 | +2.9% |
| Operating profit (loss) | 9901 | €62,050 | €64,123 | +€2,073 | +3.3% |
| Financial charges | 65/66B | €74 | €100 | +€27 | +36.1% |
| Recurring financial charges | 65 | €74 | €100 | +€27 | +36.1% |
| Profit (loss) for the period before taxes | 9903 | €61,977 | €64,023 | +€2,046 | +3.3% |
| Profit (loss) for the period | 9904 | €61,977 | €64,023 | +€2,046 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,977 | €64,023 | +€2,046 | +3.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.