DEBIE.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.
DEBIE.CO
Largest movements
- Receivables within one year -€14,173
down €14,173 (-51.5%), from €27,540 to €13,366
of which Other amounts receivable: -€11,967
- Tangible fixed assets -€5,747
down €5,747 (-13.2%), from €43,379 to €37,632
of which Furniture and vehicles: -€3,846
- Deferred charges and accrued income -€2,528
down €2,528 (-88.1%), from €2,868 to €340
- Cash +€1,162
up €1,162 (+5.4%), from €21,605 to €22,767
mainly Receivables within one year (+€14,173) and Depreciation (+€8,369)
- Other debts -€11,769
down €11,769 (-21.9%), from €53,854 to €42,085
- Tax, wage and social debts -€11,587
down €11,587 (-70.0%), from €16,550 to €4,963
of which Taxes: -€10,827
- Trade debts +€8,274
up €8,274 (+196%), from €4,217 to €12,491
- Profit (loss) carried forward -€4,033
down €4,033, from €0 to -€4,033
- Current portion of long-term debt -€2,003
down €2,003 (-100%), from €2,003 to €0
- Gross operating margin -€18,445
down €18,445 (-50.5%), from €36,546 to €18,101
- Other operating charges +€10,909
up €10,909 (+2,104%), from €518 to €11,427
- Depreciation -€6,556
down €6,556 (-43.9%), from €14,925 to €8,369
- Taxes -€1,716
down €1,716 (-88.2%), from €1,944 to €229
- Financial income -€1,157
down €1,157 (-100.0%), from €1,158 to €0
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 | €95,392 | €74,105 | -€21,287 | -22.3% |
| Fixed assets | 21/28 | €43,379 | €37,632 | -€5,747 | -13.2% |
| Tangible fixed assets | 22/27 | €43,379 | €37,632 | -€5,747 | -13.2% |
| Land and buildings | 22 | €6,958 | €6,628 | -€331 | -4.8% |
| Plant, machinery and equipment | 23 | €6,900 | €5,329 | -€1,570 | -22.8% |
| Furniture and vehicles | 24 | €29,521 | €25,675 | -€3,846 | -13.0% |
| Current assets | 29/58 | €52,013 | €36,473 | -€15,539 | -29.9% |
| Amounts receivable within one year | 40/41 | €27,540 | €13,366 | -€14,173 | -51.5% |
| Trade receivables | 40 | €12,911 | €10,704 | -€2,206 | -17.1% |
| Other amounts receivable | 41 | €14,629 | €2,662 | -€11,967 | -81.8% |
| Cash at bank and in hand | 54/58 | €21,605 | €22,767 | +€1,162 | +5.4% |
| Deferred charges and accrued income | 490/1 | €2,868 | €340 | -€2,528 | -88.1% |
| Total equity and liabilities | 10/49 | €95,392 | €74,105 | -€21,287 | -22.3% |
| Equity | 10/15 | €18,600 | €14,567 | -€4,033 | -21.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | -€4,033 | -€4,033 | |
| Amounts payable | 17/49 | €76,792 | €59,539 | -€17,253 | -22.5% |
| Amounts payable within one year | 42/48 | €76,624 | €59,539 | -€17,085 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €2,003 | €0 | -€2,003 | -100% |
| Trade debts | 44 | €4,217 | €12,491 | +€8,274 | +196% |
| Suppliers | 440/4 | €4,217 | €12,491 | +€8,274 | +196% |
| Taxes, remuneration and social security | 45 | €16,550 | €4,963 | -€11,587 | -70.0% |
| Taxes | 450/3 | €15,790 | €4,963 | -€10,827 | -68.6% |
| Remuneration and social security | 454/9 | €760 | €0 | -€760 | -100% |
| Other amounts payable | 47/48 | €53,854 | €42,085 | -€11,769 | -21.9% |
| Accrued charges and deferred income | 492/3 | €168 | €0 | -€168 | -100% |
| Non-recurring operating income | 76A | - | €25 | +€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,925 | €8,369 | -€6,556 | -43.9% |
| Other operating charges | 640/8 | €518 | €11,427 | +€10,909 | +2,104% |
| Non-recurring operating charges | 66A | - | €824 | +€824 | |
| Gross operating margin | 9900 | €36,546 | €18,101 | -€18,445 | -50.5% |
| Operating profit (loss) | 9901 | €21,102 | -€2,520 | -€23,622 | |
| Financial income | 75/76B | €1,158 | €0 | -€1,157 | -100.0% |
| Recurring financial income | 75 | €1,158 | €0 | -€1,157 | -100.0% |
| Financial charges | 65/66B | €2,153 | €1,285 | -€868 | -40.3% |
| Recurring financial charges | 65 | €2,153 | €1,285 | -€868 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €20,107 | -€3,805 | -€23,912 | |
| Income taxes | 67/77 | €1,944 | €229 | -€1,716 | -88.2% |
| Profit (loss) for the period | 9904 | €18,163 | -€4,033 | -€22,196 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,163 | -€4,033 | -€22,196 |
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 29 October 2026 via checked.be.