DEBIMEX: 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.
DEBIMEX
Largest movements
- Receivables within one year -€349,495
down €349,495 (-34.0%), from €1.0m to €677,546
of which Other amounts receivable: -€396,457
- Receivables after one year +€230,000
new in 2025: €230,000
- Current investments +€94,383
up €94,383 (+2.4%), from €3.9m to €3.9m
- Cash -€80,965
down €80,965 (-27.5%), from €294,943 to €213,978
mainly Contributions, distributions and other (-€555,000) and Receivables after one year (-€230,000)
- Reserves -€119,090
down €119,090 (-2.3%), from €5.3m to €5.2m
- Gross operating margin -€271,463
down €271,463 (-35.6%), from €762,777 to €491,314
- Taxes -€72,404
down €72,404 (-25.9%), from €279,586 to €207,182
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 | €5,344,107 | €5,208,568 | -€135,539 | -2.5% |
| Fixed assets | 21/28 | €29,864 | €14,619 | -€15,246 | -51.0% |
| Tangible fixed assets | 22/27 | €29,864 | €14,619 | -€15,246 | -51.0% |
| Furniture and vehicles | 24 | €29,864 | €14,619 | -€15,246 | -51.0% |
| Current assets | 29/58 | €5,314,243 | €5,193,950 | -€120,293 | -2.3% |
| Amounts receivable after more than one year | 29 | - | €230,000 | +€230,000 | |
| Trade receivables | 290 | - | €230,000 | +€230,000 | |
| Stocks and contracts in progress | 3 | €135,000 | €119,500 | -€15,500 | -11.5% |
| Stocks | 30/36 | €135,000 | €119,500 | -€15,500 | -11.5% |
| Amounts receivable within one year | 40/41 | €1,027,041 | €677,546 | -€349,495 | -34.0% |
| Trade receivables | 40 | - | €46,962 | +€46,962 | |
| Other amounts receivable | 41 | €1,027,041 | €630,585 | -€396,457 | -38.6% |
| Current investments | 50/53 | €3,853,203 | €3,947,586 | +€94,383 | +2.4% |
| Cash at bank and in hand | 54/58 | €294,943 | €213,978 | -€80,965 | -27.5% |
| Deferred charges and accrued income | 490/1 | €4,056 | €5,340 | +€1,284 | +31.6% |
| Total equity and liabilities | 10/49 | €5,344,107 | €5,208,568 | -€135,539 | -2.5% |
| Equity | 10/15 | €5,303,737 | €5,184,657 | -€119,080 | -2.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €5,269,100 | €5,150,010 | -€119,090 | -2.3% |
| Distributable reserves | 133 | €5,269,100 | €5,150,010 | -€119,090 | -2.3% |
| Profit (loss) carried forward | 14 | €14,637 | €14,647 | +€10 | +0.1% |
| Amounts payable | 17/49 | €40,371 | €23,912 | -€16,459 | -40.8% |
| Amounts payable within one year | 42/48 | €40,371 | €23,912 | -€16,459 | -40.8% |
| Trade debts | 44 | €2,652 | €1,499 | -€1,153 | -43.5% |
| Suppliers | 440/4 | €2,652 | €1,499 | -€1,153 | -43.5% |
| Taxes, remuneration and social security | 45 | €37,718 | €22,412 | -€15,306 | -40.6% |
| Taxes | 450/3 | €37,718 | €22,412 | -€15,306 | -40.6% |
| Remuneration and social security | 454/9 | €0 | - | -€0 | |
| Remuneration, social security and pensions | 62 | €6,068 | €3,243 | -€2,825 | -46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,625 | €15,246 | -€379 | -2.4% |
| Other operating charges | 640/8 | €4,602 | €5,137 | +€536 | +11.6% |
| Gross operating margin | 9900 | €762,777 | €491,314 | -€271,463 | -35.6% |
| Operating profit (loss) | 9901 | €736,482 | €467,688 | -€268,794 | -36.5% |
| Financial income | 75/76B | €183,018 | €175,683 | -€7,335 | -4.0% |
| Recurring financial income | 75 | €183,018 | €175,683 | -€7,335 | -4.0% |
| Financial charges | 65/66B | €273 | €269 | -€4 | -1.5% |
| Recurring financial charges | 65 | €273 | €269 | -€4 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €919,227 | €643,102 | -€276,125 | -30.0% |
| Income taxes | 67/77 | €279,586 | €207,182 | -€72,404 | -25.9% |
| Profit (loss) for the period | 9904 | €639,641 | €435,920 | -€203,721 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €639,641 | €435,920 | -€203,721 | -31.8% |
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 11 October 2026 via checked.be.