DEBEMAS: 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.
DEBEMAS
Largest movements
- Cash +€79,616
up €79,616 (+1212.3%), from €6,567 to €86,184
mainly Current investments (+€75,103) and Depreciation (+€20,833)
- Current investments -€75,103
down €75,103 (-100.0%), from €75,103 to €0
- Tangible fixed assets -€21,187
down €21,187 (-23.0%), from €92,110 to €70,923
of which Furniture and vehicles: -€15,383
- Receivables within one year +€21,120
up €21,120 (+78.5%), from €26,916 to €48,036
of which Other amounts receivable: +€21,374
- Tax, wage and social debts +€3,889
up €3,889 (+121.2%), from €3,208 to €7,097
- Reserves +€3,082
up €3,082 (+47.3%), from €6,518 to €9,600
of which Distributable reserves: +€3,478
- Gross operating margin +€4,874
up €4,874 (+19.7%), from €24,802 to €29,676
- Taxes +€1,800
up €1,800 (+64.8%), from €2,779 to €4,580
- Depreciation -€1,010
down €1,010 (-4.6%), from €21,842 to €20,833
- Financial income +€535
up €535 (+35.6%), from €1,502 to €2,037
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 | €204,109 | €210,168 | +€6,059 | +3.0% |
| Fixed assets | 21/28 | €92,241 | €71,054 | -€21,187 | -23.0% |
| Tangible fixed assets | 22/27 | €92,110 | €70,923 | -€21,187 | -23.0% |
| Land and buildings | 22 | €57,286 | €51,481 | -€5,804 | -10.1% |
| Furniture and vehicles | 24 | €34,824 | €19,441 | -€15,383 | -44.2% |
| Financial fixed assets | 28 | €131 | €131 | = | 0.0% |
| Current assets | 29/58 | €111,868 | €139,114 | +€27,246 | +24.4% |
| Amounts receivable within one year | 40/41 | €26,916 | €48,036 | +€21,120 | +78.5% |
| Trade receivables | 40 | €281 | €28 | -€254 | -90.1% |
| Other amounts receivable | 41 | €26,634 | €48,008 | +€21,374 | +80.2% |
| Current investments | 50/53 | €75,103 | €0 | -€75,103 | -100.0% |
| Cash at bank and in hand | 54/58 | €6,567 | €86,184 | +€79,616 | +1212.3% |
| Deferred charges and accrued income | 490/1 | €3,282 | €4,894 | +€1,612 | +49.1% |
| Total equity and liabilities | 10/49 | €204,109 | €210,168 | +€6,059 | +3.0% |
| Equity | 10/15 | €197,910 | €200,992 | +€3,082 | +1.6% |
| Contributions | 10/11 | €191,392 | €191,392 | = | 0.0% |
| Reserves | 13 | €6,518 | €9,600 | +€3,082 | +47.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €862 | €466 | -€396 | -46.0% |
| Distributable reserves | 133 | €3,797 | €7,275 | +€3,478 | +91.6% |
| Provisions and deferred taxes | 16 | €287 | €155 | -€132 | -46.0% |
| Deferred taxes | 168 | €287 | €155 | -€132 | -46.0% |
| Amounts payable | 17/49 | €5,911 | €9,021 | +€3,109 | +52.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €5,911 | €9,021 | +€3,109 | +52.6% |
| Current portion of amounts payable after more than one year | 42 | €853 | €0 | -€853 | -100.0% |
| Trade debts | 44 | €1,850 | €1,924 | +€74 | +4.0% |
| Suppliers | 440/4 | €1,850 | €1,924 | +€74 | +4.0% |
| Taxes, remuneration and social security | 45 | €3,208 | €7,097 | +€3,889 | +121.2% |
| Taxes | 450/3 | €3,208 | €7,097 | +€3,889 | +121.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,842 | €20,833 | -€1,010 | -4.6% |
| Other operating charges | 640/8 | €3,315 | €3,295 | -€20 | -0.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €24,802 | €29,676 | +€4,874 | +19.7% |
| Operating profit (loss) | 9901 | -€355 | €5,549 | +€5,904 | |
| Financial income | 75/76B | €1,502 | €2,037 | +€535 | +35.6% |
| Recurring financial income | 75 | €1,502 | €2,037 | +€535 | +35.6% |
| Financial charges | 65/66B | €113 | €56 | -€57 | -50.6% |
| Recurring financial charges | 65 | €113 | €56 | -€57 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €1,034 | €7,530 | +€6,496 | +628.3% |
| Transfer from deferred taxes | 780 | €132 | €132 | = | 0.0% |
| Income taxes | 67/77 | €2,779 | €4,580 | +€1,800 | +64.8% |
| Profit (loss) for the period | 9904 | -€1,613 | €3,082 | +€4,695 | |
| Transfer from tax-exempt reserves | 789 | €396 | €396 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,217 | €3,478 | +€4,695 |
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 4 October 2026 via checked.be.