Debemar: 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.
Debemar
Largest movements
- Cash +€97,736
up €97,736 (+167%), from €58,577 to €156,313
mainly Net result for the year (+€166,192) and Receivables within one year (+€61,285)
- Receivables within one year -€61,285
down €61,285 (-34.3%), from €178,448 to €117,163
of which Trade receivables: -€60,961
- Tangible fixed assets -€29,122
down €29,122 (-3.1%), from €948,456 to €919,334
of which Land and buildings: -€29,858
- Other debts -€167,429
down €167,429 (-100.0%), from €167,449 to €20
- Reserves +€166,192
up €166,192 (+20.3%), from €817,238 to €983,430
of which Distributable reserves: +€176,423
- Tax, wage and social debts +€16,352
up €16,352 (+22.2%), from €73,609 to €89,961
- Gross operating margin +€31,959
up €31,959 (+13.1%), from €244,803 to €276,763
- Taxes +€9,572
up €9,572 (+12.3%), from €77,775 to €87,346
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 | €1,189,451 | €1,197,035 | +€7,584 | +0.6% |
| Fixed assets | 21/28 | €950,956 | €921,834 | -€29,122 | -3.1% |
| Tangible fixed assets | 22/27 | €948,456 | €919,334 | -€29,122 | -3.1% |
| Land and buildings | 22 | €947,053 | €917,195 | -€29,858 | -3.2% |
| Plant, machinery and equipment | 23 | - | €1,499 | +€1,499 | |
| Furniture and vehicles | 24 | €1,404 | €640 | -€763 | -54.4% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €238,495 | €275,201 | +€36,706 | +15.4% |
| Amounts receivable within one year | 40/41 | €178,448 | €117,163 | -€61,285 | -34.3% |
| Trade receivables | 40 | €78,045 | €17,084 | -€60,961 | -78.1% |
| Other amounts receivable | 41 | €100,403 | €100,079 | -€324 | -0.3% |
| Cash at bank and in hand | 54/58 | €58,577 | €156,313 | +€97,736 | +167% |
| Deferred charges and accrued income | 490/1 | €1,470 | €1,725 | +€255 | +17.3% |
| Total equity and liabilities | 10/49 | €1,189,451 | €1,197,035 | +€7,584 | +0.6% |
| Equity | 10/15 | €843,444 | €1,009,636 | +€166,192 | +19.7% |
| Contributions | 10/11 | €19,500 | €19,500 | = | 0.0% |
| Reserves | 13 | €817,238 | €983,430 | +€166,192 | +20.3% |
| Non-distributable reserves | 130/1 | €1,950 | €1,950 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,950 | €1,950 | = | 0.0% |
| Tax-exempt reserves | 132 | €342,561 | €332,330 | -€10,231 | -3.0% |
| Distributable reserves | 133 | €472,728 | €649,150 | +€176,423 | +37.3% |
| Profit (loss) carried forward | 14 | €6,706 | €6,706 | = | 0.0% |
| Provisions and deferred taxes | 16 | €97,980 | €94,569 | -€3,410 | -3.5% |
| Deferred taxes | 168 | €97,980 | €94,569 | -€3,410 | -3.5% |
| Amounts payable | 17/49 | €248,028 | €92,830 | -€155,197 | -62.6% |
| Amounts payable within one year | 42/48 | €246,078 | €90,809 | -€155,268 | -63.1% |
| Trade debts | 44 | €5,019 | €828 | -€4,191 | -83.5% |
| Suppliers | 440/4 | €5,019 | €828 | -€4,191 | -83.5% |
| Taxes, remuneration and social security | 45 | €73,609 | €89,961 | +€16,352 | +22.2% |
| Taxes | 450/3 | €73,609 | €89,961 | +€16,352 | +22.2% |
| Other amounts payable | 47/48 | €167,449 | €20 | -€167,429 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,950 | €2,021 | +€71 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,506 | €30,795 | +€289 | +0.9% |
| Other operating charges | 640/8 | €2,161 | €2,674 | +€513 | +23.7% |
| Gross operating margin | 9900 | €244,803 | €276,763 | +€31,959 | +13.1% |
| Operating profit (loss) | 9901 | €212,137 | €243,293 | +€31,157 | +14.7% |
| Financial income | 75/76B | €7,000 | €7,000 | = | 0.0% |
| Recurring financial income | 75 | €7,000 | €7,000 | = | 0.0% |
| Financial charges | 65/66B | €139 | €165 | +€27 | +19.3% |
| Recurring financial charges | 65 | €139 | €165 | +€27 | +19.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €218,998 | €250,128 | +€31,130 | +14.2% |
| Transfer from deferred taxes | 780 | €3,410 | €3,410 | = | 0.0% |
| Income taxes | 67/77 | €77,775 | €87,346 | +€9,572 | +12.3% |
| Profit (loss) for the period | 9904 | €144,633 | €166,192 | +€21,558 | +14.9% |
| Transfer from tax-exempt reserves | 789 | €10,231 | €10,231 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €154,864 | €176,423 | +€21,559 | +13.9% |
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 16 October 2026 via checked.be.