DEBERVES: 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.
DEBERVES
Largest movements
- Tangible fixed assets -€78,598
down €78,598 (-4.4%), from €1.8m to €1.7m
of which Land and buildings: -€78,811
- Profit (loss) carried forward -€73,183
down €73,183 (-4.6%), from -€1.6m to -€1.7m
- Gross operating margin +€23,117
up €23,117 (+390%), from €5,933 to €29,050
- Other operating charges -€10,091
down €10,091 (-36.0%), from €28,010 to €17,918
- Depreciation -€2,427
down €2,427 (-2.8%), from €86,011 to €83,584
- Financial charges +€390
up €390 (+73.9%), from €528 to €918
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.
Derived cash bridge
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 | €2,846,376 | €2,754,247 | -€92,129 | -3.2% |
| Fixed assets | 21/28 | €2,753,783 | €2,675,185 | -€78,598 | -2.9% |
| Tangible fixed assets | 22/27 | €1,772,827 | €1,694,229 | -€78,598 | -4.4% |
| Land and buildings | 22 | €1,770,965 | €1,692,155 | -€78,811 | -4.5% |
| Plant, machinery and equipment | 23 | €1,465 | €837 | -€627 | -42.8% |
| Furniture and vehicles | 24 | €397 | €1,237 | +€840 | +211% |
| Financial fixed assets | 28 | €980,956 | €980,956 | = | 0.0% |
| Current assets | 29/58 | €92,593 | €79,062 | -€13,531 | -14.6% |
| Cash at bank and in hand | 54/58 | €90,763 | €77,611 | -€13,152 | -14.5% |
| Deferred charges and accrued income | 490/1 | €1,830 | €1,451 | -€379 | -20.7% |
| Total equity and liabilities | 10/49 | €2,846,376 | €2,754,247 | -€92,129 | -3.2% |
| Equity | 10/15 | €2,077,741 | €2,004,559 | -€73,183 | -3.5% |
| Contributions | 10/11 | €3,641,501 | €3,641,501 | = | 0.0% |
| Capital | 10 | €3,641,501 | €3,641,501 | = | 0.0% |
| Issued capital | 100 | €3,641,501 | €3,641,501 | = | 0.0% |
| Reserves | 13 | €29,794 | €29,794 | = | 0.0% |
| Non-distributable reserves | 130/1 | €29,794 | €29,794 | = | 0.0% |
| Legal reserve | 130 | €29,794 | €29,794 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,593,554 | -€1,666,737 | -€73,183 | -4.6% |
| Amounts payable | 17/49 | €768,634 | €749,688 | -€18,946 | -2.5% |
| Amounts payable after more than one year | 17 | €235 | €235 | = | 0.0% |
| Other amounts payable | 178/9 | €235 | €235 | = | 0.0% |
| Amounts payable within one year | 42/48 | €766,739 | €746,517 | -€20,222 | -2.6% |
| Trade debts | 44 | €35,285 | €14,803 | -€20,482 | -58.0% |
| Suppliers | 440/4 | €35,285 | €14,803 | -€20,482 | -58.0% |
| Taxes, remuneration and social security | 45 | €972 | €1,396 | +€424 | +43.7% |
| Taxes | 450/3 | €972 | €1,396 | +€424 | +43.7% |
| Other amounts payable | 47/48 | €730,482 | €730,318 | -€164 | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,660 | €2,936 | +€1,276 | +76.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,011 | €83,584 | -€2,427 | -2.8% |
| Other operating charges | 640/8 | €28,010 | €17,918 | -€10,091 | -36.0% |
| Gross operating margin | 9900 | €5,933 | €29,050 | +€23,117 | +390% |
| Operating profit (loss) | 9901 | -€108,088 | -€72,452 | +€35,636 | +33.0% |
| Financial income | 75/76B | €0 | €187 | +€187 | +46,738% |
| Recurring financial income | 75 | €0 | €187 | +€187 | +46,738% |
| Financial charges | 65/66B | €528 | €918 | +€390 | +73.9% |
| Recurring financial charges | 65 | €528 | €918 | +€390 | +73.9% |
| Profit (loss) for the period before taxes | 9903 | -€108,616 | -€73,183 | +€35,433 | +32.6% |
| Profit (loss) for the period | 9904 | -€108,616 | -€73,183 | +€35,433 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€108,616 | -€73,183 | +€35,433 | +32.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.