Debie Construct BV: 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.
Debie Construct BV
Largest movements
- Financial fixed assets -€50,000
down €50,000 (-14.0%), from €356,213 to €306,213
- Tangible fixed assets +€21,863
up €21,863 (+58.6%), from €37,321 to €59,184
of which Land and buildings: +€26,636
- Cash +€12,375
up €12,375 (+243.2%), from €5,088 to €17,463
mainly Investment in fixed assets (net) (+€17,591) and Depreciation (+€10,546)
- Debts after one year -€6,608
down €6,608 (-24.8%), from €26,677 to €20,069
- Other debts -€6,000
down €6,000 (-44.3%), from €13,533 to €7,533
- Depreciation +€7,991
up €7,991 (+312.8%), from €2,555 to €10,546
- Taxes +€7,129
up €7,129 (+71.3%), from €10,000 to €17,129
- Gross operating margin +€2,361
up €2,361 (+6.9%), from €34,463 to €36,824
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 | €447,329 | €430,865 | -€16,464 | -3.7% |
| Fixed assets | 21/28 | €393,534 | €365,397 | -€28,137 | -7.1% |
| Tangible fixed assets | 22/27 | €37,321 | €59,184 | +€21,863 | +58.6% |
| Land and buildings | 22 | - | €26,636 | +€26,636 | |
| Plant, machinery and equipment | 23 | - | €1,787 | +€1,787 | |
| Furniture and vehicles | 24 | €37,321 | €30,761 | -€6,560 | -17.6% |
| Financial fixed assets | 28 | €356,213 | €306,213 | -€50,000 | -14.0% |
| Current assets | 29/58 | €53,795 | €65,468 | +€11,673 | +21.7% |
| Amounts receivable within one year | 40/41 | €48,707 | €48,005 | -€702 | -1.4% |
| Trade receivables | 40 | €19,723 | €21,901 | +€2,178 | +11.0% |
| Other amounts receivable | 41 | €28,984 | €26,104 | -€2,880 | -9.9% |
| Cash at bank and in hand | 54/58 | €5,088 | €17,463 | +€12,375 | +243.2% |
| Total equity and liabilities | 10/49 | €447,329 | €430,865 | -€16,464 | -3.7% |
| Equity | 10/15 | €385,415 | €389,465 | +€4,050 | +1.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €371,155 | €375,205 | +€4,050 | +1.1% |
| Amounts payable | 17/49 | €61,914 | €41,400 | -€20,514 | -33.1% |
| Amounts payable after more than one year | 17 | €26,677 | €20,069 | -€6,608 | -24.8% |
| Financial debts | 170/4 | €26,677 | €20,069 | -€6,608 | -24.8% |
| Amounts payable within one year | 42/48 | €31,092 | €19,971 | -€11,121 | -35.8% |
| Current portion of amounts payable after more than one year | 42 | €6,374 | €6,608 | +€234 | +3.7% |
| Trade debts | 44 | €5,743 | €2,400 | -€3,343 | -58.2% |
| Suppliers | 440/4 | €5,743 | €2,400 | -€3,343 | -58.2% |
| Taxes, remuneration and social security | 45 | €5,442 | €3,430 | -€2,012 | -37.0% |
| Taxes | 450/3 | €1,414 | €3,430 | +€2,016 | +142.6% |
| Remuneration and social security | 454/9 | €4,028 | - | -€4,028 | |
| Other amounts payable | 47/48 | €13,533 | €7,533 | -€6,000 | -44.3% |
| Accrued charges and deferred income | 492/3 | €4,145 | €1,360 | -€2,785 | -67.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,555 | €10,546 | +€7,991 | +312.8% |
| Other operating charges | 640/8 | €1,495 | €1,261 | -€234 | -15.7% |
| Gross operating margin | 9900 | €34,463 | €36,824 | +€2,361 | +6.9% |
| Operating profit (loss) | 9901 | €30,413 | €25,017 | -€5,396 | -17.7% |
| Financial income | 75/76B | €122 | - | -€122 | |
| Recurring financial income | 75 | €122 | - | -€122 | |
| Financial charges | 65/66B | €3,477 | €3,838 | +€361 | +10.4% |
| Recurring financial charges | 65 | €3,477 | €3,838 | +€361 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €27,058 | €21,179 | -€5,879 | -21.7% |
| Income taxes | 67/77 | €10,000 | €17,129 | +€7,129 | +71.3% |
| Profit (loss) for the period | 9904 | €17,058 | €4,050 | -€13,008 | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,058 | €4,050 | -€13,008 | -76.3% |
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 30 September 2026 via checked.be.