DEBEVE CONSTRUCT: 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.
DEBEVE CONSTRUCT
Largest movements
- Cash -€11,534
down €11,534 (-40.9%), from €28,192 to €16,657
mainly Advances received (-€9,000) and Other debts (-€5,679)
- Receivables within one year +€1,329
up €1,329 (+44.9%), from €2,960 to €4,288
of which Other amounts receivable: +€2,080
- Tangible fixed assets -€757
down €757 (-35.8%), from €2,116 to €1,359
- Advances received -€9,000
no longer reported in 2025 (was €9,000)
- Profit (loss) carried forward +€8,285
up €8,285 (+1193.7%), from €694 to €8,979
- Other debts -€5,679
down €5,679 (-95.7%), from €5,932 to €253
- Trade debts -€2,547
down €2,547 (-46.0%), from €5,538 to €2,991
- Tax, wage and social debts -€1,916
down €1,916 (-79.8%), from €2,400 to €484
of which Taxes: -€2,400
- Gross operating margin +€2,122
up €2,122 (+18.3%), from €11,589 to €13,710
- Staff costs +€1,555
new in 2025: €1,555
- Depreciation +€602
up €602 (+389.0%), from €155 to €757
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 | €33,564 | €22,707 | -€10,857 | -32.3% |
| Fixed assets | 21/28 | €2,116 | €1,359 | -€757 | -35.8% |
| Tangible fixed assets | 22/27 | €2,116 | €1,359 | -€757 | -35.8% |
| Furniture and vehicles | 24 | €2,116 | €1,359 | -€757 | -35.8% |
| Current assets | 29/58 | €31,448 | €21,347 | -€10,100 | -32.1% |
| Amounts receivable within one year | 40/41 | €2,960 | €4,288 | +€1,329 | +44.9% |
| Trade receivables | 40 | €752 | - | -€752 | |
| Other amounts receivable | 41 | €2,208 | €4,288 | +€2,080 | +94.2% |
| Cash at bank and in hand | 54/58 | €28,192 | €16,657 | -€11,534 | -40.9% |
| Deferred charges and accrued income | 490/1 | €296 | €402 | +€106 | +35.7% |
| Total equity and liabilities | 10/49 | €33,564 | €22,707 | -€10,857 | -32.3% |
| Equity | 10/15 | €10,694 | €18,979 | +€8,285 | +77.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €694 | €8,979 | +€8,285 | +1193.7% |
| Amounts payable | 17/49 | €22,870 | €3,728 | -€19,142 | -83.7% |
| Amounts payable within one year | 42/48 | €22,870 | €3,728 | -€19,142 | -83.7% |
| Trade debts | 44 | €5,538 | €2,991 | -€2,547 | -46.0% |
| Suppliers | 440/4 | €5,538 | €2,991 | -€2,547 | -46.0% |
| Advances received on contracts in progress | 46 | €9,000 | - | -€9,000 | |
| Taxes, remuneration and social security | 45 | €2,400 | €484 | -€1,916 | -79.8% |
| Taxes | 450/3 | €2,400 | - | -€2,400 | |
| Remuneration and social security | 454/9 | - | €484 | +€484 | |
| Other amounts payable | 47/48 | €5,932 | €253 | -€5,679 | -95.7% |
| Remuneration, social security and pensions | 62 | - | €1,555 | +€1,555 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155 | €757 | +€602 | +389.0% |
| Other operating charges | 640/8 | €559 | €590 | +€30 | +5.4% |
| Non-recurring operating charges | 66A | - | €245 | +€245 | |
| Gross operating margin | 9900 | €11,589 | €13,710 | +€2,122 | +18.3% |
| Operating profit (loss) | 9901 | €10,874 | €10,564 | -€310 | -2.9% |
| Financial charges | 65/66B | €0 | €132 | +€132 | +94007.1% |
| Recurring financial charges | 65 | €0 | €132 | +€132 | +94007.1% |
| Profit (loss) for the period before taxes | 9903 | €10,874 | €10,432 | -€442 | -4.1% |
| Income taxes | 67/77 | €2,180 | €2,148 | -€32 | -1.5% |
| Profit (loss) for the period | 9904 | €8,694 | €8,285 | -€409 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,694 | €8,285 | -€409 | -4.7% |
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 29 September 2026 via checked.be.