DEBENA: 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.
DEBENA
Largest movements
- Cash -€3,185
down €3,185 (-27.2%), from €11,727 to €8,542
mainly Net result for the year (-€3,813) and Investment in fixed assets (net) (-€2,548)
- Tangible fixed assets +€1,215
up €1,215 (+72.4%), from €1,678 to €2,893
of which Furniture and vehicles: +€1,394
- Profit (loss) carried forward -€3,813
down €3,813 (-29.0%), from -€13,169 to -€16,982
- Trade debts +€1,347
up €1,347 (+10.7%), from €12,566 to €13,913
- Tax, wage and social debts +€330
up €330 (+3.0%), from €11,071 to €11,401
of which Remuneration and social security: +€2,710
- Gross operating margin -€7,609
down €7,609 (-10.3%), from €73,568 to €65,959
- Staff costs +€3,952
up €3,952 (+6.5%), from €60,956 to €64,908
- Other operating charges -€2,961
down €2,961 (-58.7%), from €5,045 to €2,084
- Taxes -€2,225
down €2,225 (-88.9%), from €2,502 to €277
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 | €25,196 | €23,032 | -€2,164 | -8.6% |
| Fixed assets | 21/28 | €1,803 | €3,018 | +€1,215 | +67.4% |
| Tangible fixed assets | 22/27 | €1,678 | €2,893 | +€1,215 | +72.4% |
| Plant, machinery and equipment | 23 | €179 | - | -€179 | |
| Furniture and vehicles | 24 | €1,499 | €2,893 | +€1,394 | +93.0% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €23,393 | €20,014 | -€3,379 | -14.4% |
| Stocks and contracts in progress | 3 | €2,292 | €2,261 | -€31 | -1.4% |
| Stocks | 30/36 | €2,292 | €2,261 | -€31 | -1.4% |
| Amounts receivable within one year | 40/41 | €8,699 | €8,559 | -€140 | -1.6% |
| Trade receivables | 40 | €8,699 | €7,960 | -€740 | -8.5% |
| Other amounts receivable | 41 | - | €600 | +€600 | |
| Cash at bank and in hand | 54/58 | €11,727 | €8,542 | -€3,185 | -27.2% |
| Deferred charges and accrued income | 490/1 | €675 | €652 | -€23 | -3.4% |
| Total equity and liabilities | 10/49 | €25,196 | €23,032 | -€2,164 | -8.6% |
| Equity | 10/15 | -€6,969 | -€10,782 | -€3,813 | -54.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,169 | -€16,982 | -€3,813 | -29.0% |
| Amounts payable | 17/49 | €32,165 | €33,814 | +€1,649 | +5.1% |
| Amounts payable within one year | 42/48 | €32,165 | €33,814 | +€1,649 | +5.1% |
| Trade debts | 44 | €12,566 | €13,913 | +€1,347 | +10.7% |
| Suppliers | 440/4 | €12,566 | €13,913 | +€1,347 | +10.7% |
| Taxes, remuneration and social security | 45 | €11,071 | €11,401 | +€330 | +3.0% |
| Taxes | 450/3 | €2,804 | €424 | -€2,380 | -84.9% |
| Remuneration and social security | 454/9 | €8,267 | €10,977 | +€2,710 | +32.8% |
| Other amounts payable | 47/48 | €8,528 | €8,500 | -€28 | -0.3% |
| Remuneration, social security and pensions | 62 | €60,956 | €64,908 | +€3,952 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,734 | €1,333 | -€401 | -23.1% |
| Other operating charges | 640/8 | €5,045 | €2,084 | -€2,961 | -58.7% |
| Gross operating margin | 9900 | €73,568 | €65,959 | -€7,609 | -10.3% |
| Operating profit (loss) | 9901 | €5,832 | -€2,367 | -€8,200 | |
| Financial income | 75/76B | €406 | €19 | -€387 | -95.3% |
| Recurring financial income | 75 | €406 | €19 | -€387 | -95.3% |
| Financial charges | 65/66B | €1,270 | €1,188 | -€82 | -6.4% |
| Recurring financial charges | 65 | €1,270 | €1,188 | -€82 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €4,969 | -€3,536 | -€8,505 | |
| Income taxes | 67/77 | €2,502 | €277 | -€2,225 | -88.9% |
| Profit (loss) for the period | 9904 | €2,467 | -€3,813 | -€6,280 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,467 | -€3,813 | -€6,280 |
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 7 October 2026 via checked.be.