DEBELLE NÉPHROLOGIE: 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.
DEBELLE NÉPHROLOGIE
Largest movements
- Cash -€75,246
down €75,246 (-16.0%), from €471,264 to €396,017
mainly Other debts (-€175,960) and Tax, wage and social debts (-€16,046)
- Tangible fixed assets -€12,567
down €12,567 (-29.9%), from €42,062 to €29,495
of which Furniture and vehicles: -€12,428
- Other debts -€175,960
down €175,960 (-97.4%), from €180,712 to €4,752
- Reserves +€118,230
up €118,230 (+19.2%), from €615,045 to €733,275
of which Distributable reserves: +€118,230
- Tax, wage and social debts -€16,046
down €16,046 (-57.6%), from €27,869 to €11,823
- Financial charges +€10,138
up €10,138 (+24.2%), from €41,841 to €51,979
- Taxes -€6,892
down €6,892 (-11.1%), from €62,201 to €55,308
- Gross operating margin +€5,435
up €5,435 (+2.5%), from €221,726 to €227,160
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 | €848,768 | €773,009 | -€75,759 | -8.9% |
| Fixed assets | 21/28 | €42,087 | €29,520 | -€12,567 | -29.9% |
| Tangible fixed assets | 22/27 | €42,062 | €29,495 | -€12,567 | -29.9% |
| Furniture and vehicles | 24 | €41,923 | €29,495 | -€12,428 | -29.6% |
| Other tangible fixed assets | 26 | €139 | €0 | -€139 | -100% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €806,681 | €743,489 | -€63,192 | -7.8% |
| Amounts receivable within one year | 40/41 | €7,569 | €9,450 | +€1,881 | +24.8% |
| Other amounts receivable | 41 | €7,569 | €9,450 | +€1,881 | +24.8% |
| Current investments | 50/53 | €259,898 | €264,558 | +€4,660 | +1.8% |
| Cash at bank and in hand | 54/58 | €471,264 | €396,017 | -€75,246 | -16.0% |
| Deferred charges and accrued income | 490/1 | €67,949 | €73,463 | +€5,514 | +8.1% |
| Total equity and liabilities | 10/49 | €848,768 | €773,009 | -€75,759 | -8.9% |
| Equity | 10/15 | €636,652 | €754,883 | +€118,230 | +18.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €615,045 | €733,275 | +€118,230 | +19.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €613,185 | €731,415 | +€118,230 | +19.3% |
| Profit (loss) carried forward | 14 | €3,008 | €3,008 | = | 0.0% |
| Amounts payable | 17/49 | €212,116 | €18,126 | -€193,990 | -91.5% |
| Amounts payable within one year | 42/48 | €212,116 | €18,065 | -€194,051 | -91.5% |
| Trade debts | 44 | €3,534 | €1,489 | -€2,045 | -57.9% |
| Suppliers | 440/4 | €3,534 | €1,489 | -€2,045 | -57.9% |
| Taxes, remuneration and social security | 45 | €27,869 | €11,823 | -€16,046 | -57.6% |
| Taxes | 450/3 | €27,869 | €11,823 | -€16,046 | -57.6% |
| Other amounts payable | 47/48 | €180,712 | €4,752 | -€175,960 | -97.4% |
| Accrued charges and deferred income | 492/3 | - | €61 | +€61 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,128 | €12,567 | +€439 | +3.6% |
| Other operating charges | 640/8 | €898 | €696 | -€201 | -22.4% |
| Gross operating margin | 9900 | €221,726 | €227,160 | +€5,435 | +2.5% |
| Operating profit (loss) | 9901 | €208,700 | €213,897 | +€5,197 | +2.5% |
| Financial income | 75/76B | €12,556 | €11,621 | -€935 | -7.4% |
| Recurring financial income | 75 | €12,556 | €11,621 | -€935 | -7.4% |
| Financial charges | 65/66B | €41,841 | €51,979 | +€10,138 | +24.2% |
| Recurring financial charges | 65 | €41,841 | €51,979 | +€10,138 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | €179,415 | €173,539 | -€5,876 | -3.3% |
| Income taxes | 67/77 | €62,201 | €55,308 | -€6,892 | -11.1% |
| Profit (loss) for the period | 9904 | €117,214 | €118,230 | +€1,016 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €117,214 | €118,230 | +€1,016 | +0.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.