DEBEUF: 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.
DEBEUF
Largest movements
- Tangible fixed assets +€8,432
up €8,432 (+173.8%), from €4,851 to €13,284
of which Furniture and vehicles: +€9,699
- Cash +€3,745
up €3,745 (+103.2%), from €3,629 to €7,374
mainly Net result for the year (+€15,144) and Depreciation (+€2,558)
- Deferred charges and accrued income +€1,628
up €1,628 (+528.8%), from €308 to €1,936
- Receivables within one year -€1,100
down €1,100 (-87.7%), from €1,254 to €154
of which Trade receivables: -€1,023
- Profit (loss) carried forward +€15,144
up €15,144 (+23.4%), from -€64,741 to -€49,597
- Other debts -€5,295
down €5,295 (-17.2%), from €30,860 to €25,565
- Accrued charges and deferred income +€1,215
up €1,215 (+2019.9%), from €60 to €1,275
- Tax, wage and social debts +€1,099
up €1,099 (+74.2%), from €1,482 to €2,581
- Trade debts +€704
up €704 (+278.2%), from €253 to €957
- Gross operating margin +€11,190
up €11,190 (+120.7%), from €9,273 to €20,464
- Financial charges +€1,802
up €1,802 (+2661.5%), from €68 to €1,870
- Depreciation +€638
up €638 (+33.3%), from €1,919 to €2,558
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 | €21,766 | €34,633 | +€12,868 | +59.1% |
| Fixed assets | 21/28 | €4,851 | €13,284 | +€8,432 | +173.8% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €4,851 | €13,284 | +€8,432 | +173.8% |
| Plant, machinery and equipment | 23 | €3,210 | €1,943 | -€1,267 | -39.5% |
| Furniture and vehicles | 24 | €1,641 | €11,340 | +€9,699 | +591.0% |
| Current assets | 29/58 | €16,915 | €21,350 | +€4,435 | +26.2% |
| Stocks and contracts in progress | 3 | €11,723 | €11,886 | +€163 | +1.4% |
| Stocks | 30/36 | €11,723 | €11,886 | +€163 | +1.4% |
| Amounts receivable within one year | 40/41 | €1,254 | €154 | -€1,100 | -87.7% |
| Trade receivables | 40 | €1,023 | - | -€1,023 | |
| Other amounts receivable | 41 | €231 | €154 | -€77 | -33.4% |
| Cash at bank and in hand | 54/58 | €3,629 | €7,374 | +€3,745 | +103.2% |
| Deferred charges and accrued income | 490/1 | €308 | €1,936 | +€1,628 | +528.8% |
| Total equity and liabilities | 10/49 | €21,766 | €34,633 | +€12,868 | +59.1% |
| Equity | 10/15 | -€10,889 | €4,255 | +€15,144 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €3,852 | €3,852 | = | 0.0% |
| Distributable reserves | 133 | €3,852 | €3,852 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,741 | -€49,597 | +€15,144 | +23.4% |
| Amounts payable | 17/49 | €32,655 | €30,378 | -€2,276 | -7.0% |
| Amounts payable within one year | 42/48 | €32,595 | €29,103 | -€3,492 | -10.7% |
| Trade debts | 44 | €253 | €957 | +€704 | +278.2% |
| Suppliers | 440/4 | €253 | €957 | +€704 | +278.2% |
| Taxes, remuneration and social security | 45 | €1,482 | €2,581 | +€1,099 | +74.2% |
| Taxes | 450/3 | €1,482 | €2,581 | +€1,099 | +74.2% |
| Other amounts payable | 47/48 | €30,860 | €25,565 | -€5,295 | -17.2% |
| Accrued charges and deferred income | 492/3 | €60 | €1,275 | +€1,215 | +2019.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,919 | €2,558 | +€638 | +33.3% |
| Other operating charges | 640/8 | €869 | €854 | -€15 | -1.7% |
| Gross operating margin | 9900 | €9,273 | €20,464 | +€11,190 | +120.7% |
| Operating profit (loss) | 9901 | €6,486 | €17,052 | +€10,567 | +162.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €68 | €1,870 | +€1,802 | +2661.5% |
| Recurring financial charges | 65 | €68 | €1,870 | +€1,802 | +2661.5% |
| Profit (loss) for the period before taxes | 9903 | €6,418 | €15,183 | +€8,765 | +136.6% |
| Income taxes | 67/77 | - | €39 | +€39 | |
| Profit (loss) for the period | 9904 | €6,418 | €15,144 | +€8,726 | +136.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,418 | €15,144 | +€8,726 | +136.0% |
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 6 October 2026 via checked.be.