DEBICO: 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.
DEBICO
Largest movements
- Cash -€177,200
down €177,200 (-81.5%), from €217,377 to €40,177
mainly Current investments (-€100,000) and Receivables within one year (-€40,148)
- Current investments +€100,000
new in 2025: €100,000
- Receivables within one year +€40,148
new in 2025: €40,148
- Reserves -€33,942
down €33,942 (-7.1%), from €478,225 to €444,283
of which Distributable reserves: -€33,942
- Gross operating margin -€27,202
down €27,202 (-92.7%), from €29,340 to €2,138
- Depreciation +€3,432
up €3,432 (+11.1%), from €30,829 to €34,262
- Financial income -€1,853
down €1,853 (-63.9%), from €2,899 to €1,046
- Other operating charges -€367
down €367 (-11.1%), from €3,308 to €2,941
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 | €497,629 | €463,304 | -€34,325 | -6.9% |
| Fixed assets | 21/28 | €279,899 | €280,231 | +€332 | +0.1% |
| Tangible fixed assets | 22/27 | €279,854 | €280,231 | +€377 | +0.1% |
| Land and buildings | 22 | €263,021 | €267,741 | +€4,720 | +1.8% |
| Plant, machinery and equipment | 23 | €16,832 | - | -€16,832 | |
| Furniture and vehicles | 24 | - | €12,489 | +€12,489 | |
| Financial fixed assets | 28 | €45 | - | -€45 | |
| Current assets | 29/58 | €217,731 | €183,073 | -€34,657 | -15.9% |
| Amounts receivable after more than one year | 29 | €353 | - | -€353 | |
| Other amounts receivable | 291 | €353 | - | -€353 | |
| Amounts receivable within one year | 40/41 | - | €40,148 | +€40,148 | |
| Other amounts receivable | 41 | - | €40,148 | +€40,148 | |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €217,377 | €40,177 | -€177,200 | -81.5% |
| Deferred charges and accrued income | 490/1 | - | €2,748 | +€2,748 | |
| Total equity and liabilities | 10/49 | €497,629 | €463,304 | -€34,325 | -6.9% |
| Equity | 10/15 | €496,825 | €462,883 | -€33,942 | -6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €478,225 | €444,283 | -€33,942 | -7.1% |
| Non-distributable reserves | 130/1 | €2,859 | €2,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,859 | €2,859 | = | 0.0% |
| Distributable reserves | 133 | €475,365 | €441,424 | -€33,942 | -7.1% |
| Amounts payable | 17/49 | €804 | €421 | -€383 | -47.6% |
| Amounts payable within one year | 42/48 | €804 | €421 | -€383 | -47.6% |
| Other amounts payable | 47/48 | €804 | €421 | -€383 | -47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,829 | €34,262 | +€3,432 | +11.1% |
| Other operating charges | 640/8 | €3,308 | €2,941 | -€367 | -11.1% |
| Gross operating margin | 9900 | €29,340 | €2,138 | -€27,202 | -92.7% |
| Operating profit (loss) | 9901 | -€4,797 | -€35,064 | -€30,267 | -631% |
| Financial income | 75/76B | €2,899 | €1,046 | -€1,853 | -63.9% |
| Recurring financial income | 75 | €2,899 | €1,046 | -€1,853 | -63.9% |
| Financial charges | 65/66B | €153 | €72 | -€81 | -52.9% |
| Recurring financial charges | 65 | €153 | €72 | -€81 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,051 | -€34,090 | -€32,039 | -1,562% |
| Income taxes | 67/77 | -€353 | -€148 | +€205 | +58.1% |
| Profit (loss) for the period | 9904 | -€1,698 | -€33,942 | -€32,244 | -1,899% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,698 | -€33,942 | -€32,244 | -1,899% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.