DEBERCY: 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.
DEBERCY
Largest movements
- Current investments -€37,212
down €37,212 (-100.0%), from €37,212 to €0
- Receivables within one year -€22,134
down €22,134 (-47.0%), from €47,134 to €25,000
of which Trade receivables: -€22,134
- Cash +€7,605
new in 2024: €7,605
mainly Current investments (+€37,212) and Receivables within one year (+€22,134)
- Deferred charges and accrued income -€4,753
down €4,753 (-91.2%), from €5,211 to €458
- Tangible fixed assets -€3,086
down €3,086 (-1.8%), from €174,619 to €171,534
of which Land and buildings: -€2,252
- Profit (loss) carried forward -€61,379
down €61,379 (-150.7%), from -€40,733 to -€102,112
- Gross operating margin -€14,864
down €14,864 (-43.7%), from -€34,016 to -€48,880
- Other operating charges -€2,529
down €2,529 (-40.9%), from €6,188 to €3,659
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €264,176 | €204,597 | -€59,580 | -22.6% |
| Fixed assets | 21/28 | €174,619 | €171,534 | -€3,086 | -1.8% |
| Tangible fixed assets | 22/27 | €174,619 | €171,534 | -€3,086 | -1.8% |
| Land and buildings | 22 | €91,117 | €88,865 | -€2,252 | -2.5% |
| Plant, machinery and equipment | 23 | €72,241 | €71,407 | -€834 | -1.2% |
| Furniture and vehicles | 24 | €11,261 | €11,261 | = | 0.0% |
| Current assets | 29/58 | €89,557 | €33,063 | -€56,494 | -63.1% |
| Amounts receivable within one year | 40/41 | €47,134 | €25,000 | -€22,134 | -47.0% |
| Trade receivables | 40 | €22,134 | €0 | -€22,134 | -100.0% |
| Other amounts receivable | 41 | €25,000 | €25,000 | = | 0.0% |
| Current investments | 50/53 | €37,212 | €0 | -€37,212 | -100.0% |
| Cash at bank and in hand | 54/58 | - | €7,605 | +€7,605 | |
| Deferred charges and accrued income | 490/1 | €5,211 | €458 | -€4,753 | -91.2% |
| Total equity and liabilities | 10/49 | €264,176 | €204,597 | -€59,580 | -22.6% |
| Equity | 10/15 | €264,176 | €202,797 | -€61,379 | -23.2% |
| Contributions | 10/11 | €205,752 | €205,752 | = | 0.0% |
| Revaluation surpluses | 12 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€40,733 | -€102,112 | -€61,379 | -150.7% |
| Amounts payable | 17/49 | €0 | €1,799 | +€1,799 | |
| Amounts payable within one year | 42/48 | €0 | €1,744 | +€1,744 | |
| Trade debts | 44 | €0 | €1,413 | +€1,413 | |
| Suppliers | 440/4 | €0 | €1,413 | +€1,413 | |
| Taxes, remuneration and social security | 45 | €0 | €331 | +€331 | |
| Taxes | 450/3 | €0 | €331 | +€331 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €55 | +€55 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,938 | €8,086 | +€147 | +1.9% |
| Other operating charges | 640/8 | €6,188 | €3,659 | -€2,529 | -40.9% |
| Non-recurring operating charges | 66A | €10,380 | €0 | -€10,380 | -100.0% |
| Gross operating margin | 9900 | -€34,016 | -€48,880 | -€14,864 | -43.7% |
| Operating profit (loss) | 9901 | -€58,523 | -€60,625 | -€2,102 | -3.6% |
| Financial income | 75/76B | €1 | €27 | +€26 | +4875.9% |
| Recurring financial income | 75 | €1 | €27 | +€26 | +4875.9% |
| Financial charges | 65/66B | €1,234 | €781 | -€453 | -36.7% |
| Recurring financial charges | 65 | €1,234 | €781 | -€453 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | -€59,756 | -€61,379 | -€1,623 | -2.7% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€59,756 | -€61,379 | -€1,623 | -2.7% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,756 | -€61,379 | -€1,623 | -2.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.