DEBINFI: 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.
DEBINFI
Largest movements
- Tangible fixed assets +€72,562
up €72,562 (+8970.4%), from €809 to €73,371
of which Furniture and vehicles: +€70,183
- Receivables within one year -€70,127
down €70,127 (-82.6%), from €84,940 to €14,812
- Cash -€16,944
down €16,944 (-56.0%), from €30,277 to €13,333
mainly Other debts (-€83,623) and Investment in fixed assets (net) (-€74,528)
- Deferred charges and accrued income +€1,875
up €1,875 (+120.2%), from €1,561 to €3,436
- Other debts -€83,623
down €83,623 (-87.9%), from €95,171 to €11,548
- Debts after one year +€46,580
new in 2025: €46,580
- Current portion of long-term debt +€13,987
up €13,987 (+154.1%), from €9,078 to €23,065
- Short-term financial debts +€9,068
new in 2025: €9,068
- Trade debts +€3,529
up €3,529 (+113.8%), from €3,102 to €6,631
- Gross operating margin -€24,864
down €24,864 (-40.6%), from €61,187 to €36,323
- Other operating charges +€9,338
up €9,338 (+1400.3%), from €667 to €10,005
- Taxes -€6,182
down €6,182 (-45.6%), from €13,556 to €7,375
- Financial charges +€1,942
up €1,942 (+54.0%), from €3,595 to €5,538
- Depreciation +€1,539
up €1,539 (+360.6%), from €427 to €1,965
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 | €117,586 | €104,952 | -€12,633 | -10.7% |
| Fixed assets | 21/28 | €809 | €73,371 | +€72,562 | +8970.4% |
| Tangible fixed assets | 22/27 | €809 | €73,371 | +€72,562 | +8970.4% |
| Plant, machinery and equipment | 23 | - | €2,380 | +€2,380 | |
| Furniture and vehicles | 24 | €809 | €70,992 | +€70,183 | +8676.2% |
| Current assets | 29/58 | €116,777 | €31,581 | -€85,196 | -73.0% |
| Amounts receivable within one year | 40/41 | €84,940 | €14,812 | -€70,127 | -82.6% |
| Other amounts receivable | 41 | €84,940 | €14,812 | -€70,127 | -82.6% |
| Cash at bank and in hand | 54/58 | €30,277 | €13,333 | -€16,944 | -56.0% |
| Deferred charges and accrued income | 490/1 | €1,561 | €3,436 | +€1,875 | +120.2% |
| Total equity and liabilities | 10/49 | €117,586 | €104,952 | -€12,633 | -10.7% |
| Equity | 10/15 | €8,060 | €8,060 | = | 0.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Amounts payable | 17/49 | €109,526 | €96,892 | -€12,633 | -11.5% |
| Amounts payable after more than one year | 17 | - | €46,580 | +€46,580 | |
| Financial debts | 170/4 | - | €46,580 | +€46,580 | |
| Amounts payable within one year | 42/48 | €109,526 | €50,312 | -€59,213 | -54.1% |
| Current portion of amounts payable after more than one year | 42 | €9,078 | €23,065 | +€13,987 | +154.1% |
| Financial debts | 43 | - | €9,068 | +€9,068 | |
| Other loans | 439 | - | €9,068 | +€9,068 | |
| Trade debts | 44 | €3,102 | €6,631 | +€3,529 | +113.8% |
| Suppliers | 440/4 | €3,102 | €6,631 | +€3,529 | +113.8% |
| Taxes, remuneration and social security | 45 | €2,174 | - | -€2,174 | |
| Taxes | 450/3 | €1,550 | - | -€1,550 | |
| Remuneration and social security | 454/9 | €624 | - | -€624 | |
| Other amounts payable | 47/48 | €95,171 | €11,548 | -€83,623 | -87.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €427 | €1,965 | +€1,539 | +360.6% |
| Other operating charges | 640/8 | €667 | €10,005 | +€9,338 | +1400.3% |
| Non-recurring operating charges | 66A | €1,967 | - | -€1,967 | |
| Gross operating margin | 9900 | €61,187 | €36,323 | -€24,864 | -40.6% |
| Operating profit (loss) | 9901 | €58,126 | €24,353 | -€33,773 | -58.1% |
| Financial income | 75/76B | €20 | €108 | +€87 | +427.8% |
| Recurring financial income | 75 | €20 | €108 | +€87 | +427.8% |
| Non-recurring financial income | 76B | €20 | €108 | +€87 | +427.8% |
| Financial charges | 65/66B | €3,595 | €5,538 | +€1,942 | +54.0% |
| Recurring financial charges | 65 | €3,595 | €5,538 | +€1,942 | +54.0% |
| Profit (loss) for the period before taxes | 9903 | €54,551 | €18,923 | -€35,628 | -65.3% |
| Income taxes | 67/77 | €13,556 | €7,375 | -€6,182 | -45.6% |
| Profit (loss) for the period | 9904 | €40,995 | €11,548 | -€29,447 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,995 | €11,548 | -€29,447 | -71.8% |
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 6 October 2026 via checked.be.