DEBIS & CO: 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.
DEBIS & CO
Largest movements
- Receivables within one year -€12,699
down €12,699 (-51.3%), from €24,730 to €12,032
of which Other amounts receivable: -€14,004
- Cash +€5,488
up €5,488 (+92.5%), from €5,933 to €11,421
mainly Net result for the year (+€15,911) and Receivables within one year (+€12,699)
- Deferred charges and accrued income +€3,808
new in 2025: €3,808
- Tangible fixed assets +€2,176
up €2,176 (+131%), from €1,658 to €3,834
of which Furniture and vehicles: +€2,952
- Profit (loss) carried forward +€15,911
up €15,911, from -€5,971 to €9,940
- Short-term financial debts -€14,947
no longer reported in 2025 (was €14,947)
- Trade debts -€3,532
no longer reported in 2025 (was €3,532)
- Other debts +€2,496
new in 2025: €2,496
- Tax, wage and social debts -€1,936
down €1,936 (-24.2%), from €8,003 to €6,067
- Staff costs -€4,415
down €4,415 (-94.8%), from €4,655 to €240
- Taxes -€4,382
no longer reported in 2025 (was €4,382)
- Gross operating margin -€2,727
down €2,727 (-11.7%), from €23,240 to €20,513
- Other operating charges -€1,287
no longer reported in 2025 (was €1,287)
- Financial charges -€449
down €449 (-11.6%), from €3,877 to €3,428
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 | €32,321 | €31,094 | -€1,227 | -3.8% |
| Fixed assets | 21/28 | €1,658 | €3,834 | +€2,176 | +131% |
| Tangible fixed assets | 22/27 | €1,658 | €3,834 | +€2,176 | +131% |
| Furniture and vehicles | 24 | - | €2,952 | +€2,952 | |
| Other tangible fixed assets | 26 | €1,658 | €882 | -€776 | -46.8% |
| Current assets | 29/58 | €30,663 | €27,260 | -€3,403 | -11.1% |
| Amounts receivable within one year | 40/41 | €24,730 | €12,032 | -€12,699 | -51.3% |
| Trade receivables | 40 | €10,726 | €12,032 | +€1,306 | +12.2% |
| Other amounts receivable | 41 | €14,004 | - | -€14,004 | |
| Cash at bank and in hand | 54/58 | €5,933 | €11,421 | +€5,488 | +92.5% |
| Deferred charges and accrued income | 490/1 | - | €3,808 | +€3,808 | |
| Total equity and liabilities | 10/49 | €32,321 | €31,094 | -€1,227 | -3.8% |
| Equity | 10/15 | €2,089 | €18,000 | +€15,911 | +762% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,971 | €9,940 | +€15,911 | |
| Amounts payable | 17/49 | €30,232 | €13,094 | -€17,138 | -56.7% |
| Amounts payable after more than one year | 17 | €3,750 | €4,531 | +€781 | +20.8% |
| Financial debts | 170/4 | €3,750 | €4,531 | +€781 | +20.8% |
| Amounts payable within one year | 42/48 | €26,482 | €8,563 | -€17,919 | -67.7% |
| Financial debts | 43 | €14,947 | - | -€14,947 | |
| Credit institutions | 430/8 | €14,947 | - | -€14,947 | |
| Trade debts | 44 | €3,532 | - | -€3,532 | |
| Suppliers | 440/4 | €3,532 | - | -€3,532 | |
| Taxes, remuneration and social security | 45 | €8,003 | €6,067 | -€1,936 | -24.2% |
| Taxes | 450/3 | €8,003 | €6,067 | -€1,936 | -24.2% |
| Other amounts payable | 47/48 | - | €2,496 | +€2,496 | |
| Remuneration, social security and pensions | 62 | €4,655 | €240 | -€4,415 | -94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €903 | €864 | -€39 | -4.3% |
| Other operating charges | 640/8 | €1,287 | - | -€1,287 | |
| Non-recurring operating charges | 66A | - | €70 | +€70 | |
| Gross operating margin | 9900 | €23,240 | €20,513 | -€2,727 | -11.7% |
| Operating profit (loss) | 9901 | €16,394 | €19,340 | +€2,945 | +18.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,877 | €3,428 | -€449 | -11.6% |
| Recurring financial charges | 65 | €3,877 | €3,428 | -€449 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €12,517 | €15,911 | +€3,394 | +27.1% |
| Income taxes | 67/77 | €4,382 | - | -€4,382 | |
| Profit (loss) for the period | 9904 | €8,135 | €15,911 | +€7,776 | +95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,135 | €15,911 | +€7,776 | +95.6% |
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 24 October 2026 via checked.be.