Debiek: 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.
Debiek
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Cash -€45,836
down €45,836 (-14.5%), from €316,155 to €270,318
mainly Contributions, distributions and other (-€197,475) and Investment in fixed assets (net) (-€5,594)
- Reserves -€97,765
down €97,765 (-29.0%), from €337,134 to €239,369
- Contributions -€47,800
down €47,800 (-72.0%), from €66,400 to €18,600
- Accrued charges and deferred income +€9,649
new in 2025: €9,649
- Gross operating margin +€15,443
up €15,443 (+28.7%), from €53,787 to €69,230
- Taxes +€7,643
up €7,643 (+58.5%), from €13,054 to €20,696
- Financial income +€4,526
up €4,526 (+616%), from €735 to €5,261
- Depreciation +€1,323
up €1,323 (+633%), from €209 to €1,532
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 | €435,691 | €295,600 | -€140,091 | -32.2% |
| Fixed assets | 21/28 | €209 | €4,271 | +€4,062 | +1,943% |
| Tangible fixed assets | 22/27 | €209 | €4,271 | +€4,062 | +1,943% |
| Furniture and vehicles | 24 | €209 | €4,271 | +€4,062 | +1,943% |
| Current assets | 29/58 | €435,482 | €291,329 | -€144,153 | -33.1% |
| Amounts receivable within one year | 40/41 | €16,577 | €18,641 | +€2,064 | +12.5% |
| Trade receivables | 40 | €16,577 | €18,641 | +€2,064 | +12.5% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €316,155 | €270,318 | -€45,836 | -14.5% |
| Deferred charges and accrued income | 490/1 | €2,750 | €2,369 | -€381 | -13.8% |
| Total equity and liabilities | 10/49 | €435,691 | €295,600 | -€140,091 | -32.2% |
| Equity | 10/15 | €403,534 | €257,969 | -€145,565 | -36.1% |
| Contributions | 10/11 | €66,400 | €18,600 | -€47,800 | -72.0% |
| Reserves | 13 | €337,134 | €239,369 | -€97,765 | -29.0% |
| Distributable reserves | 133 | €337,134 | €239,369 | -€97,765 | -29.0% |
| Amounts payable | 17/49 | €32,157 | €37,631 | +€5,474 | +17.0% |
| Amounts payable within one year | 42/48 | €32,157 | €27,981 | -€4,175 | -13.0% |
| Trade debts | 44 | €1,472 | €1,497 | +€25 | +1.7% |
| Suppliers | 440/4 | €1,472 | €1,497 | +€25 | +1.7% |
| Taxes, remuneration and social security | 45 | €16,226 | €14,486 | -€1,740 | -10.7% |
| Taxes | 450/3 | €13,226 | €11,486 | -€1,740 | -13.2% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €14,458 | €11,998 | -€2,460 | -17.0% |
| Accrued charges and deferred income | 492/3 | - | €9,649 | +€9,649 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209 | €1,532 | +€1,323 | +633% |
| Other operating charges | 640/8 | €187 | €192 | +€4 | +2.3% |
| Gross operating margin | 9900 | €53,787 | €69,230 | +€15,443 | +28.7% |
| Operating profit (loss) | 9901 | €53,390 | €67,506 | +€14,115 | +26.4% |
| Financial income | 75/76B | €735 | €5,261 | +€4,526 | +616% |
| Recurring financial income | 75 | €735 | €5,261 | +€4,526 | +616% |
| Financial charges | 65/66B | €152 | €160 | +€8 | +5.3% |
| Recurring financial charges | 65 | €152 | €160 | +€8 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €53,973 | €72,606 | +€18,633 | +34.5% |
| Income taxes | 67/77 | €13,054 | €20,696 | +€7,643 | +58.5% |
| Profit (loss) for the period | 9904 | €40,920 | €51,910 | +€10,990 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,920 | €51,910 | +€10,990 | +26.9% |
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 19 October 2026 via checked.be.