Debergh-Buseyne: 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.
Debergh-Buseyne
Largest movements
- Cash -€119,465
down €119,465 (-79.5%), from €150,220 to €30,755
mainly Tax, wage and social debts (-€93,532) and Net result for the year (-€26,550)
- Tangible fixed assets -€8,955
down €8,955 (-21.6%), from €41,546 to €32,591
of which Land and buildings: -€7,968
- Tax, wage and social debts -€93,532
down €93,532 (-98.7%), from €94,742 to €1,210
- Reserves -€24,916
down €24,916 (-10.9%), from €227,655 to €202,738
- Trade debts -€5,287
down €5,287 (-88.7%), from €5,963 to €676
- Gross operating margin -€375,914
down €375,914, from €353,756 to -€22,157
- Taxes -€94,172
down €94,172 (-99.7%), from €94,461 to €289
- Financial charges -€33,085
down €33,085 (-98.8%), from €33,503 to €417
- Other operating charges -€13,093
down €13,093 (-89.0%), from €14,705 to €1,612
- Financial income +€6,184
up €6,184 (+428.2%), from €1,444 to €7,628
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 | €447,685 | €322,630 | -€125,055 | -27.9% |
| Fixed assets | 21/28 | €41,546 | €32,591 | -€8,955 | -21.6% |
| Tangible fixed assets | 22/27 | €41,546 | €32,591 | -€8,955 | -21.6% |
| Land and buildings | 22 | €35,854 | €27,886 | -€7,968 | -22.2% |
| Plant, machinery and equipment | 23 | €108 | €546 | +€439 | +406.6% |
| Furniture and vehicles | 24 | €5,585 | €4,159 | -€1,426 | -25.5% |
| Current assets | 29/58 | €406,138 | €290,038 | -€116,100 | -28.6% |
| Amounts receivable within one year | 40/41 | €255,187 | €257,603 | +€2,416 | +0.9% |
| Trade receivables | 40 | €15,682 | €12,102 | -€3,580 | -22.8% |
| Other amounts receivable | 41 | €239,505 | €245,501 | +€5,996 | +2.5% |
| Cash at bank and in hand | 54/58 | €150,220 | €30,755 | -€119,465 | -79.5% |
| Deferred charges and accrued income | 490/1 | €732 | €1,680 | +€949 | +129.6% |
| Total equity and liabilities | 10/49 | €447,685 | €322,630 | -€125,055 | -27.9% |
| Equity | 10/15 | €346,255 | €319,704 | -€26,550 | -7.7% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €227,655 | €202,738 | -€24,916 | -10.9% |
| Distributable reserves | 133 | €227,655 | €202,738 | -€24,916 | -10.9% |
| Profit (loss) carried forward | 14 | - | -€1,634 | -€1,634 | |
| Amounts payable | 17/49 | €101,430 | €2,925 | -€98,505 | -97.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €100,706 | €1,886 | -€98,820 | -98.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,963 | €676 | -€5,287 | -88.7% |
| Suppliers | 440/4 | €5,963 | €676 | -€5,287 | -88.7% |
| Taxes, remuneration and social security | 45 | €94,742 | €1,210 | -€93,532 | -98.7% |
| Taxes | 450/3 | €94,742 | €1,210 | -€93,532 | -98.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €724 | €1,039 | +€315 | +43.4% |
| Non-recurring operating income | 76A | €272,815 | €0 | -€272,815 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,793 | €9,702 | -€91 | -0.9% |
| Other operating charges | 640/8 | €14,705 | €1,612 | -€13,093 | -89.0% |
| Gross operating margin | 9900 | €353,756 | -€22,157 | -€375,914 | |
| Operating profit (loss) | 9901 | €329,258 | -€33,472 | -€362,730 | |
| Financial income | 75/76B | €1,444 | €7,628 | +€6,184 | +428.2% |
| Recurring financial income | 75 | €1,444 | €7,628 | +€6,184 | +428.2% |
| Financial charges | 65/66B | €33,503 | €417 | -€33,085 | -98.8% |
| Recurring financial charges | 65 | €33,503 | €417 | -€33,085 | -98.8% |
| Profit (loss) for the period before taxes | 9903 | €297,199 | -€26,261 | -€323,460 | |
| Income taxes | 67/77 | €94,461 | €289 | -€94,172 | -99.7% |
| Profit (loss) for the period | 9904 | €202,738 | -€26,550 | -€229,288 | |
| Profit (loss) for the period to be appropriated | 9905 | €202,738 | -€26,550 | -€229,288 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.