DEBERSAQUES Y.: what changed
What changed
DEBERSAQUES Y.
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
-€16,708
2024 · €103,797-€120,505
Equity
€573,376
2024 · €1.7m-€1.1m
Cash
€121,467
2024 · €467,933-€346,466
Balance sheet total
€1.3m
2024 · €2.1m-€810,274
Largest movements
Assets
- Cash -€346,466
down €346,466 (-74.0%), from €467,933 to €121,467
mainly Contributions, distributions and other (-€1.1m) and Trade debts (-€33,491)
- Current investments -€297,476
down €297,476 (-37.0%), from €804,739 to €507,263
- Receivables after one year -€100,000
down €100,000 (-21.1%), from €475,000 to €375,000
- Tangible fixed assets -€35,096
down €35,096 (-13.1%), from €267,448 to €232,352
of which Furniture and vehicles: -€29,772
- Receivables within one year -€26,313
down €26,313 (-52.6%), from €50,008 to €23,695
of which Trade receivables: -€30,769
Equity and liabilities
- Reserves -€1.1m
down €1.1m (-66.9%), from €1.7m to €567,168
of which Distributable reserves: -€1.1m
- Other debts +€263,336
up €263,336 (+716%), from €36,799 to €300,135
- Debts after one year +€100,000
up €100,000 (+50.0%), from €200,000 to €300,000
- Trade debts -€33,491
down €33,491 (-85.7%), from €39,060 to €5,570
- Profit (loss) carried forward +€26,372
up €26,372, from -€26,372 to €0
Income statement
- Financial charges +€44,277
up €44,277, from -€22,202 to €22,075
- Provisions +€41,094
up €41,094, from -€41,094 to €0
- Taxes +€14,396
up €14,396 (+111%), from €12,932 to €27,329
- Gross operating margin -€13,796
down €13,796 (-16.6%), from €83,042 to €69,245
- Financial income -€11,855
down €11,855 (-32.7%), from €36,307 to €24,452
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€103,797
Gross operating margin
-€13,796
Staff costs
-€1,458
Depreciation
+€6,147
Provisions
-€41,094
Other operating charges
+€2,241
Other operating items
-€2,017
Financial income
-€11,855
Financial charges
-€44,277
Taxes
-€14,396
Result 2025
-€16,708
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€343,778
Investment
+€312,975
Financing
-€1.0m
Cash 2024
€467,933
From operations (derived)
+€343,778
Net result for the year
-€16,708
Depreciation
+€19,597
Receivables after one year
+€100,000
Receivables within one year
+€26,313
Deferred charges and accrued income
+€4,924
Provisions
-€2,500
Trade debts
-€33,491
Tax, wage and social debts
-€13,410
Other debts
+€263,336
Accrued charges and deferred income
-€4,283
Investment (derived)
+€312,975
Investment in fixed assets (net)
+€15,499
Current investments
+€297,476
Financing
-€1.0m
Debts after one year
+€100,000
Contributions, distributions and other
-€1.1m
Cash 2025
€121,467
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,084,525 | €1,274,251 | -€810,274 | -38.9% |
| Fixed assets | 21/28 | €267,448 | €232,352 | -€35,096 | -13.1% |
| Tangible fixed assets | 22/27 | €267,448 | €232,352 | -€35,096 | -13.1% |
| Land and buildings | 22 | €209,889 | €201,561 | -€8,328 | -4.0% |
| Plant, machinery and equipment | 23 | €22,694 | €25,697 | +€3,003 | +13.2% |
| Furniture and vehicles | 24 | €34,866 | €5,094 | -€29,772 | -85.4% |
| Current assets | 29/58 | €1,817,077 | €1,041,899 | -€775,178 | -42.7% |
| Amounts receivable after more than one year | 29 | €475,000 | €375,000 | -€100,000 | -21.1% |
| Other amounts receivable | 291 | €475,000 | €375,000 | -€100,000 | -21.1% |
| Stocks and contracts in progress | 3 | €9,750 | €9,750 | = | 0.0% |
| Stocks | 30/36 | €9,750 | €9,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €50,008 | €23,695 | -€26,313 | -52.6% |
| Trade receivables | 40 | €47,783 | €17,014 | -€30,769 | -64.4% |
| Other amounts receivable | 41 | €2,225 | €6,681 | +€4,456 | +200% |
| Current investments | 50/53 | €804,739 | €507,263 | -€297,476 | -37.0% |
| Cash at bank and in hand | 54/58 | €467,933 | €121,467 | -€346,466 | -74.0% |
| Deferred charges and accrued income | 490/1 | €9,647 | €4,723 | -€4,924 | -51.0% |
| Total equity and liabilities | 10/49 | €2,084,525 | €1,274,251 | -€810,274 | -38.9% |
| Equity | 10/15 | €1,693,303 | €573,376 | -€1.1m | -66.1% |
| Contributions | 10/11 | €6,208 | €6,208 | = | 0.0% |
| Reserves | 13 | €1,713,467 | €567,168 | -€1.1m | -66.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €24,208 | €24,208 | = | 0.0% |
| Distributable reserves | 133 | €1,689,259 | €542,960 | -€1.1m | -67.9% |
| Profit (loss) carried forward | 14 | -€26,372 | €0 | +€26,372 | |
| Provisions and deferred taxes | 16 | €60,000 | €57,500 | -€2,500 | -4.2% |
| Provisions for liabilities and charges | 160/5 | €60,000 | €57,500 | -€2,500 | -4.2% |
| Major repairs and maintenance | 162 | €60,000 | €57,500 | -€2,500 | -4.2% |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €331,222 | €643,374 | +€312,153 | +94.2% |
| Amounts payable after more than one year | 17 | €200,000 | €300,000 | +€100,000 | +50.0% |
| Financial debts | 170/4 | €200,000 | €300,000 | +€100,000 | +50.0% |
| Amounts payable within one year | 42/48 | €105,328 | €321,764 | +€216,435 | +205% |
| Trade debts | 44 | €39,060 | €5,570 | -€33,491 | -85.7% |
| Suppliers | 440/4 | €39,060 | €5,570 | -€33,491 | -85.7% |
| Taxes, remuneration and social security | 45 | €29,469 | €16,059 | -€13,410 | -45.5% |
| Taxes | 450/3 | €23,903 | €7,418 | -€16,486 | -69.0% |
| Remuneration and social security | 454/9 | €5,566 | €8,641 | +€3,076 | +55.3% |
| Other amounts payable | 47/48 | €36,799 | €300,135 | +€263,336 | +716% |
| Accrued charges and deferred income | 492/3 | €25,893 | €21,611 | -€4,283 | -16.5% |
| Non-recurring operating income | 76A | - | €20,240 | +€20,240 | |
| Remuneration, social security and pensions | 62 | €35,503 | €36,961 | +€1,458 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,743 | €19,597 | -€6,147 | -23.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€41,094 | €0 | +€41,094 | |
| Other operating charges | 640/8 | €4,669 | €2,428 | -€2,241 | -48.0% |
| Non-recurring operating charges | 66A | - | €2,017 | +€2,017 | |
| Gross operating margin | 9900 | €83,042 | €69,245 | -€13,796 | -16.6% |
| Operating profit (loss) | 9901 | €58,220 | €8,243 | -€49,977 | -85.8% |
| Financial income | 75/76B | €36,307 | €24,452 | -€11,855 | -32.7% |
| Recurring financial income | 75 | €36,307 | €24,452 | -€11,855 | -32.7% |
| Financial charges | 65/66B | -€22,202 | €22,075 | +€44,277 | |
| Recurring financial charges | 65 | -€22,202 | €22,075 | +€44,277 | |
| Profit (loss) for the period before taxes | 9903 | €116,729 | €10,620 | -€106,109 | -90.9% |
| Income taxes | 67/77 | €12,932 | €27,329 | +€14,396 | +111% |
| Profit (loss) for the period | 9904 | €103,797 | -€16,708 | -€120,505 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €103,797 | -€16,708 | -€120,505 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.