DEBEX ENTERPRISE: 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.
DEBEX ENTERPRISE
Largest movements
- Receivables within one year -€39,894
down €39,894 (-67.0%), from €59,554 to €19,660
of which Trade receivables: -€33,944
- Cash -€13,765
down €13,765 (-56.5%), from €24,370 to €10,605
mainly Other debts (-€55,035) and Current investments (-€5,331)
- Tangible fixed assets -€7,633
down €7,633 (-8.3%), from €91,957 to €84,323
of which Furniture and vehicles: -€4,045
- Current investments +€5,331
up €5,331 (+2.1%), from €254,162 to €259,493
- Other debts -€55,035
down €55,035 (-31.9%), from €172,322 to €117,287
- Gross operating margin -€7,359
down €7,359 (-32.1%), from €22,930 to €15,571
- Financial income -€4,945
down €4,945 (-40.1%), from €12,341 to €7,396
- Financial charges -€3,763
down €3,763 (-29.3%), from €12,822 to €9,059
- Taxes -€2,989
down €2,989 (-84.8%), from €3,526 to €537
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 | €430,042 | €374,081 | -€55,961 | -13.0% |
| Fixed assets | 21/28 | €91,957 | €84,323 | -€7,633 | -8.3% |
| Tangible fixed assets | 22/27 | €91,957 | €84,323 | -€7,633 | -8.3% |
| Land and buildings | 22 | €58,680 | €54,952 | -€3,728 | -6.4% |
| Plant, machinery and equipment | 23 | €11,374 | €13,177 | +€1,803 | +15.9% |
| Furniture and vehicles | 24 | €15,249 | €11,204 | -€4,045 | -26.5% |
| Other tangible fixed assets | 26 | €6,654 | €4,990 | -€1,663 | -25.0% |
| Current assets | 29/58 | €338,085 | €289,758 | -€48,328 | -14.3% |
| Amounts receivable within one year | 40/41 | €59,554 | €19,660 | -€39,894 | -67.0% |
| Trade receivables | 40 | €50,641 | €16,697 | -€33,944 | -67.0% |
| Other amounts receivable | 41 | €8,913 | €2,963 | -€5,950 | -66.8% |
| Current investments | 50/53 | €254,162 | €259,493 | +€5,331 | +2.1% |
| Cash at bank and in hand | 54/58 | €24,370 | €10,605 | -€13,765 | -56.5% |
| Total equity and liabilities | 10/49 | €430,042 | €374,081 | -€55,961 | -13.0% |
| Equity | 10/15 | €253,169 | €253,240 | +€71 | 0.0% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €40,704 | €40,776 | +€71 | +0.2% |
| Distributable reserves | 133 | €40,704 | €40,776 | +€71 | +0.2% |
| Profit (loss) carried forward | 14 | €192,013 | €192,013 | = | 0.0% |
| Amounts payable | 17/49 | €176,873 | €120,841 | -€56,032 | -31.7% |
| Amounts payable within one year | 42/48 | €176,873 | €120,841 | -€56,032 | -31.7% |
| Trade debts | 44 | €784 | €894 | +€110 | +14.0% |
| Suppliers | 440/4 | €784 | €894 | +€110 | +14.0% |
| Taxes, remuneration and social security | 45 | €3,767 | €2,660 | -€1,107 | -29.4% |
| Taxes | 450/3 | €3,767 | €2,660 | -€1,107 | -29.4% |
| Other amounts payable | 47/48 | €172,322 | €117,287 | -€55,035 | -31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,407 | €12,324 | -€83 | -0.7% |
| Other operating charges | 640/8 | €885 | €976 | +€91 | +10.3% |
| Gross operating margin | 9900 | €22,930 | €15,571 | -€7,359 | -32.1% |
| Operating profit (loss) | 9901 | €9,639 | €2,271 | -€7,368 | -76.4% |
| Financial income | 75/76B | €12,341 | €7,396 | -€4,945 | -40.1% |
| Recurring financial income | 75 | €12,341 | €7,396 | -€4,945 | -40.1% |
| Financial charges | 65/66B | €12,822 | €9,059 | -€3,763 | -29.3% |
| Recurring financial charges | 65 | €12,822 | €9,059 | -€3,763 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €9,157 | €608 | -€8,549 | -93.4% |
| Income taxes | 67/77 | €3,526 | €537 | -€2,989 | -84.8% |
| Profit (loss) for the period | 9904 | €5,631 | €71 | -€5,560 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,631 | €71 | -€5,560 | -98.7% |
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 5 October 2026 via checked.be.