DEBIE GRAPHIC DESIGN: 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 GRAPHIC DESIGN
Largest movements
- Receivables within one year -€56,907
down €56,907 (-76.3%), from €74,595 to €17,688
of which Trade receivables: -€56,203
- Cash +€41,229
up €41,229 (+153%), from €26,960 to €68,189
mainly Receivables within one year (+€56,907) and Depreciation (+€6,654)
- Tangible fixed assets -€3,411
down €3,411 (-25.9%), from €13,179 to €9,767
of which Furniture and vehicles: -€1,945
- Intangible fixed assets +€2,918
new in 2025: €2,918
- Other debts -€12,245
down €12,245 (-24.1%), from €50,753 to €38,508
- Tax, wage and social debts -€8,736
down €8,736 (-38.2%), from €22,856 to €14,121
of which Taxes: -€5,576
- Reserves +€4,370
up €4,370 (+11.7%), from €37,300 to €41,670
- Trade debts +€1,420
up €1,420 (+9.7%), from €14,700 to €16,119
- Staff costs -€15,060
down €15,060 (-23.2%), from €65,044 to €49,984
- Gross operating margin -€11,797
down €11,797 (-14.8%), from €79,502 to €67,705
- Write-downs +€3,185
no longer reported in 2025 (was -€3,185)
- Other operating charges -€3,043
down €3,043 (-42.1%), from €7,233 to €4,190
- Taxes +€962
up €962 (+64.1%), from €1,500 to €2,463
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 | €136,263 | €121,080 | -€15,183 | -11.1% |
| Fixed assets | 21/28 | €14,338 | €13,844 | -€494 | -3.4% |
| Intangible fixed assets | 21 | - | €2,918 | +€2,918 | |
| Tangible fixed assets | 22/27 | €13,179 | €9,767 | -€3,411 | -25.9% |
| Land and buildings | 22 | €4,177 | €2,710 | -€1,467 | -35.1% |
| Furniture and vehicles | 24 | €9,002 | €7,057 | -€1,945 | -21.6% |
| Financial fixed assets | 28 | €1,159 | €1,159 | = | 0.0% |
| Current assets | 29/58 | €121,925 | €107,236 | -€14,689 | -12.0% |
| Amounts receivable within one year | 40/41 | €74,595 | €17,688 | -€56,907 | -76.3% |
| Trade receivables | 40 | €73,890 | €17,688 | -€56,203 | -76.1% |
| Other amounts receivable | 41 | €705 | - | -€705 | |
| Current investments | 50/53 | €20,370 | €20,526 | +€156 | +0.8% |
| Cash at bank and in hand | 54/58 | €26,960 | €68,189 | +€41,229 | +153% |
| Deferred charges and accrued income | 490/1 | - | €833 | +€833 | |
| Total equity and liabilities | 10/49 | €136,263 | €121,080 | -€15,183 | -11.1% |
| Equity | 10/15 | €47,954 | €52,332 | +€4,378 | +9.1% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €37,300 | €41,670 | +€4,370 | +11.7% |
| Distributable reserves | 133 | €37,300 | €41,670 | +€4,370 | +11.7% |
| Profit (loss) carried forward | 14 | €4,448 | €4,457 | +€8 | +0.2% |
| Amounts payable | 17/49 | €88,309 | €68,748 | -€19,561 | -22.2% |
| Amounts payable within one year | 42/48 | €88,309 | €68,748 | -€19,561 | -22.2% |
| Trade debts | 44 | €14,700 | €16,119 | +€1,420 | +9.7% |
| Suppliers | 440/4 | €14,700 | €16,119 | +€1,420 | +9.7% |
| Taxes, remuneration and social security | 45 | €22,856 | €14,121 | -€8,736 | -38.2% |
| Taxes | 450/3 | €13,845 | €8,269 | -€5,576 | -40.3% |
| Remuneration and social security | 454/9 | €9,011 | €5,851 | -€3,160 | -35.1% |
| Other amounts payable | 47/48 | €50,753 | €38,508 | -€12,245 | -24.1% |
| Remuneration, social security and pensions | 62 | €65,044 | €49,984 | -€15,060 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,832 | €6,654 | -€177 | -2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,185 | - | +€3,185 | |
| Other operating charges | 640/8 | €7,233 | €4,190 | -€3,043 | -42.1% |
| Gross operating margin | 9900 | €79,502 | €67,705 | -€11,797 | -14.8% |
| Operating profit (loss) | 9901 | €3,578 | €6,877 | +€3,299 | +92.2% |
| Financial income | 75/76B | €176 | €223 | +€46 | +26.3% |
| Recurring financial income | 75 | €176 | €223 | +€46 | +26.3% |
| Financial charges | 65/66B | €324 | €258 | -€65 | -20.2% |
| Recurring financial charges | 65 | €324 | €258 | -€65 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €3,430 | €6,841 | +€3,411 | +99.4% |
| Income taxes | 67/77 | €1,500 | €2,463 | +€962 | +64.1% |
| Profit (loss) for the period | 9904 | €1,930 | €4,378 | +€2,449 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €1,930 | €4,378 | +€2,449 | +127% |
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 30 October 2026 via checked.be.