DEBEUF & CO: 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.
DEBEUF & CO
Largest movements
- Cash -€26,004
down €26,004 (-90.0%), from €28,880 to €2,876
mainly Debts after one year (-€9,669) and Investment in fixed assets (net) (-€9,218)
- Tangible fixed assets -€11,060
down €11,060 (-23.8%), from €46,498 to €35,439
of which Furniture and vehicles: -€10,254
- Receivables within one year +€6,587
up €6,587 (+33.3%), from €19,789 to €26,376
of which Trade receivables: +€5,497
- Deferred charges and accrued income +€1,024
up €1,024 (+91.5%), from €1,119 to €2,143
- Debts after one year -€9,669
down €9,669 (-35.6%), from €27,133 to €17,465
- Trade debts -€8,704
down €8,704 (-67.1%), from €12,971 to €4,267
- Tax, wage and social debts -€8,619
down €8,619 (-58.2%), from €14,805 to €6,186
of which Taxes: -€8,619
- Current portion of long-term debt -€4,477
down €4,477 (-31.7%), from €14,146 to €9,669
- Profit (loss) carried forward +€3,836
up €3,836 (+13.6%), from -€28,162 to -€24,326
- Gross operating margin +€3,686
up €3,686 (+17.1%), from €21,586 to €25,272
- Other operating charges -€1,188
down €1,188 (-54.1%), from €2,198 to €1,009
- Financial charges +€600
up €600 (+55.0%), from €1,091 to €1,691
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 | €96,286 | €66,834 | -€29,452 | -30.6% |
| Fixed assets | 21/28 | €46,498 | €35,439 | -€11,060 | -23.8% |
| Tangible fixed assets | 22/27 | €46,498 | €35,439 | -€11,060 | -23.8% |
| Plant, machinery and equipment | 23 | €314 | €28 | -€287 | -91.2% |
| Furniture and vehicles | 24 | €45,665 | €35,411 | -€10,254 | -22.5% |
| Other tangible fixed assets | 26 | €519 | €0 | -€519 | -100% |
| Current assets | 29/58 | €49,788 | €31,395 | -€18,393 | -36.9% |
| Amounts receivable within one year | 40/41 | €19,789 | €26,376 | +€6,587 | +33.3% |
| Trade receivables | 40 | €19,789 | €25,286 | +€5,497 | +27.8% |
| Other amounts receivable | 41 | €0 | €1,090 | +€1,090 | |
| Cash at bank and in hand | 54/58 | €28,880 | €2,876 | -€26,004 | -90.0% |
| Deferred charges and accrued income | 490/1 | €1,119 | €2,143 | +€1,024 | +91.5% |
| Total equity and liabilities | 10/49 | €96,286 | €66,834 | -€29,452 | -30.6% |
| Equity | 10/15 | -€13,903 | -€11,926 | +€1,977 | +14.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,859 | €0 | -€1,859 | -100% |
| Distributable reserves | 133 | €1,859 | €0 | -€1,859 | -100% |
| Profit (loss) carried forward | 14 | -€28,162 | -€24,326 | +€3,836 | +13.6% |
| Amounts payable | 17/49 | €110,189 | €78,759 | -€31,430 | -28.5% |
| Amounts payable after more than one year | 17 | €27,133 | €17,465 | -€9,669 | -35.6% |
| Financial debts | 170/4 | €27,133 | €17,465 | -€9,669 | -35.6% |
| Amounts payable within one year | 42/48 | €83,056 | €61,295 | -€21,761 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €14,146 | €9,669 | -€4,477 | -31.7% |
| Trade debts | 44 | €12,971 | €4,267 | -€8,704 | -67.1% |
| Suppliers | 440/4 | €12,971 | €4,267 | -€8,704 | -67.1% |
| Taxes, remuneration and social security | 45 | €14,805 | €6,186 | -€8,619 | -58.2% |
| Taxes | 450/3 | €14,805 | €6,186 | -€8,619 | -58.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €41,135 | €41,174 | +€39 | +0.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | - | €0 | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €52 | -€5 | -€57 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,140 | €20,278 | +€138 | +0.7% |
| Other operating charges | 640/8 | €2,198 | €1,009 | -€1,188 | -54.1% |
| Gross operating margin | 9900 | €21,586 | €25,272 | +€3,686 | +17.1% |
| Operating profit (loss) | 9901 | -€803 | €3,990 | +€4,793 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +5,900% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +5,900% |
| Financial charges | 65/66B | €1,091 | €1,691 | +€600 | +55.0% |
| Recurring financial charges | 65 | €1,091 | €1,691 | +€600 | +55.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,894 | €2,299 | +€4,193 | |
| Income taxes | 67/77 | €219 | €322 | +€104 | +47.3% |
| Profit (loss) for the period | 9904 | -€2,113 | €1,977 | +€4,090 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,113 | €1,977 | +€4,090 |
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 15 October 2026 via checked.be.