Debello: 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.
Debello
Largest movements
- Receivables within one year -€15,044
down €15,044 (-44.7%), from €33,672 to €18,628
of which Other amounts receivable: -€14,681
- Tangible fixed assets +€10,508
up €10,508 (+719%), from €1,462 to €11,969
of which Furniture and vehicles: +€10,839
- Cash -€780
down €780 (-38.9%), from €2,006 to €1,226
mainly Contributions, distributions and other (-€21,000) and Investment in fixed assets (net) (-€14,203)
- Reserves -€6,414
down €6,414 (-29.5%), from €21,760 to €15,345
- Tax, wage and social debts +€1,601
up €1,601 (+24.2%), from €6,604 to €8,205
of which Taxes: +€1,578
- Trade debts -€570
down €570 (-10.2%), from €5,604 to €5,035
- Gross operating margin -€5,198
down €5,198 (-18.8%), from €27,685 to €22,486
- Depreciation +€3,268
up €3,268 (+765%), from €427 to €3,695
- Taxes -€1,530
down €1,530 (-25.3%), from €6,055 to €4,525
- Other operating charges -€377
down €377 (-43.0%), from €876 to €499
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 | €37,654 | €32,269 | -€5,386 | -14.3% |
| Fixed assets | 21/28 | €1,462 | €11,969 | +€10,508 | +719% |
| Tangible fixed assets | 22/27 | €1,462 | €11,969 | +€10,508 | +719% |
| Plant, machinery and equipment | 23 | €823 | €492 | -€331 | -40.2% |
| Furniture and vehicles | 24 | €638 | €11,477 | +€10,839 | +1,698% |
| Current assets | 29/58 | €36,193 | €20,300 | -€15,893 | -43.9% |
| Amounts receivable within one year | 40/41 | €33,672 | €18,628 | -€15,044 | -44.7% |
| Trade receivables | 40 | €6,936 | €6,573 | -€363 | -5.2% |
| Other amounts receivable | 41 | €26,736 | €12,055 | -€14,681 | -54.9% |
| Cash at bank and in hand | 54/58 | €2,006 | €1,226 | -€780 | -38.9% |
| Deferred charges and accrued income | 490/1 | €515 | €445 | -€69 | -13.5% |
| Total equity and liabilities | 10/49 | €37,654 | €32,269 | -€5,386 | -14.3% |
| Equity | 10/15 | €24,760 | €18,345 | -€6,414 | -25.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €21,760 | €15,345 | -€6,414 | -29.5% |
| Distributable reserves | 133 | €21,760 | €15,345 | -€6,414 | -29.5% |
| Amounts payable | 17/49 | €12,895 | €13,924 | +€1,029 | +8.0% |
| Amounts payable within one year | 42/48 | €12,895 | €13,924 | +€1,029 | +8.0% |
| Financial debts | 43 | €687 | €684 | -€2 | -0.3% |
| Credit institutions | 430/8 | €687 | €684 | -€2 | -0.3% |
| Trade debts | 44 | €5,604 | €5,035 | -€570 | -10.2% |
| Suppliers | 440/4 | €5,604 | €5,035 | -€570 | -10.2% |
| Taxes, remuneration and social security | 45 | €6,604 | €8,205 | +€1,601 | +24.2% |
| Taxes | 450/3 | €4,096 | €5,675 | +€1,578 | +38.5% |
| Remuneration and social security | 454/9 | €2,507 | €2,530 | +€23 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €427 | €3,695 | +€3,268 | +765% |
| Other operating charges | 640/8 | €876 | €499 | -€377 | -43.0% |
| Gross operating margin | 9900 | €27,685 | €22,486 | -€5,198 | -18.8% |
| Operating profit (loss) | 9901 | €26,381 | €18,292 | -€8,089 | -30.7% |
| Financial income | 75/76B | €1,044 | €1,051 | +€7 | +0.7% |
| Recurring financial income | 75 | €1,044 | €1,051 | +€7 | +0.7% |
| Financial charges | 65/66B | €481 | €233 | -€248 | -51.6% |
| Recurring financial charges | 65 | €481 | €233 | -€248 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | €26,944 | €19,110 | -€7,834 | -29.1% |
| Income taxes | 67/77 | €6,055 | €4,525 | -€1,530 | -25.3% |
| Profit (loss) for the period | 9904 | €20,889 | €14,586 | -€6,304 | -30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,889 | €14,586 | -€6,304 | -30.2% |
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 16 October 2026 via checked.be.