DEBISO: 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.
DEBISO
Largest movements
- Receivables within one year -€104
down €104 (-100%), from €104 to €0
- Cash +€38
up €38 (+484%), from €8 to €46
mainly Receivables within one year (+€104)
- Profit (loss) carried forward -€66
down €66 (-1.0%), from -€6,439 to -€6,505
- Financial income -€723
down €723 (-100%), from €723 to €0
- Gross operating margin +€23
up €23, from -€23 to €0
- Other operating charges +€16
up €16 (+31.4%), from €50 to €66
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 | €112 | €46 | -€66 | -58.8% |
| Current assets | 29/58 | €112 | €46 | -€66 | -58.8% |
| Amounts receivable within one year | 40/41 | €104 | €0 | -€104 | -100% |
| Other amounts receivable | 41 | €104 | €0 | -€104 | -100% |
| Cash at bank and in hand | 54/58 | €8 | €46 | +€38 | +484% |
| Total equity and liabilities | 10/49 | €112 | €46 | -€66 | -58.8% |
| Equity | 10/15 | €112 | €46 | -€66 | -58.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €351 | €351 | = | 0.0% |
| Non-distributable reserves | 130/1 | €351 | €351 | = | 0.0% |
| Reserves not available under the articles | 1311 | €351 | €351 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,439 | -€6,505 | -€66 | -1.0% |
| Amounts payable | 17/49 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €0 | - | = | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €50 | €66 | +€16 | +31.4% |
| Gross operating margin | 9900 | -€23 | €0 | +€23 | |
| Operating profit (loss) | 9901 | -€73 | -€66 | +€7 | +9.6% |
| Financial income | 75/76B | €723 | €0 | -€723 | -100% |
| Recurring financial income | 75 | €723 | €0 | -€723 | -100% |
| Profit (loss) for the period before taxes | 9903 | €650 | -€66 | -€716 | |
| Profit (loss) for the period | 9904 | €650 | -€66 | -€716 | |
| Profit (loss) for the period to be appropriated | 9905 | €650 | -€66 | -€716 |
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 15 October 2026 via checked.be.