Debema: 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.
Debema
Largest movements
- Receivables within one year -€8,938
down €8,938 (-99.6%), from €8,974 to €36
- Cash +€4,450
up €4,450 (+19.2%), from €23,221 to €27,671
mainly Receivables within one year (+€8,938) and Depreciation (+€1,423)
- Tangible fixed assets -€1,423
down €1,423 (-4.9%), from €28,774 to €27,351
- Deferred charges and accrued income -€1,378
down €1,378 (-62.2%), from €2,215 to €836
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Profit (loss) carried forward -€1,207
new in 2025: -€1,207
- Tax, wage and social debts -€855
no longer reported in 2025 (was €855)
- Turnover -€2,354
down €2,354 (-15.6%), from €15,098 to €12,744
- Purchases and services -€1,327
down €1,327 (-10.3%), from €12,872 to €11,545
- Gross operating margin -€1,028
down €1,028 (-46.2%), from €2,226 to €1,199
- Depreciation +€909
up €909 (+177.0%), from €514 to €1,423
- Taxes -€440
no longer reported in 2025 (was €440)
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 | €63,184 | €55,894 | -€7,290 | -11.5% |
| Fixed assets | 21/28 | €28,774 | €27,351 | -€1,423 | -4.9% |
| Tangible fixed assets | 22/27 | €28,774 | €27,351 | -€1,423 | -4.9% |
| Furniture and vehicles | 24 | €28,774 | €27,351 | -€1,423 | -4.9% |
| Current assets | 29/58 | €34,410 | €28,543 | -€5,867 | -17.0% |
| Amounts receivable within one year | 40/41 | €8,974 | €36 | -€8,938 | -99.6% |
| Other amounts receivable | 41 | €8,974 | €36 | -€8,938 | -99.6% |
| Cash at bank and in hand | 54/58 | €23,221 | €27,671 | +€4,450 | +19.2% |
| Deferred charges and accrued income | 490/1 | €2,215 | €836 | -€1,378 | -62.2% |
| Total equity and liabilities | 10/49 | €63,184 | €55,894 | -€7,290 | -11.5% |
| Equity | 10/15 | €56,898 | €55,691 | -€1,207 | -2.1% |
| Contributions | 10/11 | €17,289 | €17,289 | = | 0.0% |
| Reserves | 13 | €39,609 | €39,609 | = | 0.0% |
| Distributable reserves | 133 | €39,609 | €39,609 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,207 | -€1,207 | |
| Amounts payable | 17/49 | €6,286 | €203 | -€6,083 | -96.8% |
| Amounts payable within one year | 42/48 | €6,286 | €203 | -€6,083 | -96.8% |
| Trade debts | 44 | €431 | €203 | -€227 | -52.8% |
| Suppliers | 440/4 | €431 | €203 | -€227 | -52.8% |
| Taxes, remuneration and social security | 45 | €855 | - | -€855 | |
| Taxes | 450/3 | €855 | - | -€855 | |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Turnover | 70 | €15,098 | €12,744 | -€2,354 | -15.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,872 | €11,545 | -€1,327 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €514 | €1,423 | +€909 | +177.0% |
| Other operating charges | 640/8 | €791 | €861 | +€70 | +8.8% |
| Gross operating margin | 9900 | €2,226 | €1,199 | -€1,028 | -46.2% |
| Operating profit (loss) | 9901 | €921 | -€1,086 | -€2,007 | |
| Financial income | 75/76B | - | €45 | +€45 | |
| Recurring financial income | 75 | - | €45 | +€45 | |
| Financial charges | 65/66B | €162 | €167 | +€5 | +2.8% |
| Recurring financial charges | 65 | €162 | €167 | +€5 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €759 | -€1,207 | -€1,967 | |
| Income taxes | 67/77 | €440 | - | -€440 | |
| Profit (loss) for the period | 9904 | €319 | -€1,207 | -€1,526 | |
| Profit (loss) for the period to be appropriated | 9905 | €319 | -€1,207 | -€1,526 |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.