Débit & Partners srl: 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.
Débit & Partners srl
Largest movements
- Intangible fixed assets -€24,000
down €24,000 (-33.3%), from €72,000 to €48,000
- Receivables within one year +€7,766
up €7,766 (+94.4%), from €8,227 to €15,993
of which Other amounts receivable: +€9,980
- Other debts -€25,577
down €25,577 (-36.5%), from €70,021 to €44,444
- Reserves +€6,741
up €6,741 (+20.0%), from €33,699 to €40,440
- Trade debts +€3,849
up €3,849 (+211%), from €1,823 to €5,672
- Tax, wage and social debts +€1,629
up €1,629 (+55.9%), from €2,916 to €4,545
- Gross operating margin -€16,125
down €16,125 (-29.5%), from €54,659 to €38,534
- Taxes -€5,241
down €5,241 (-51.5%), from €10,167 to €4,926
- Other operating charges -€954
down €954 (-52.1%), from €1,832 to €878
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 | €110,459 | €97,101 | -€13,358 | -12.1% |
| Fixed assets | 21/28 | €73,717 | €50,615 | -€23,102 | -31.3% |
| Intangible fixed assets | 21 | €72,000 | €48,000 | -€24,000 | -33.3% |
| Tangible fixed assets | 22/27 | €1,717 | €2,615 | +€898 | +52.3% |
| Furniture and vehicles | 24 | €1,717 | €761 | -€956 | -55.7% |
| Other tangible fixed assets | 26 | - | €1,854 | +€1,854 | |
| Current assets | 29/58 | €36,742 | €46,486 | +€9,744 | +26.5% |
| Amounts receivable within one year | 40/41 | €8,227 | €15,993 | +€7,766 | +94.4% |
| Trade receivables | 40 | €7,927 | €5,713 | -€2,214 | -27.9% |
| Other amounts receivable | 41 | €300 | €10,280 | +€9,980 | +3,327% |
| Cash at bank and in hand | 54/58 | €26,241 | €27,201 | +€960 | +3.7% |
| Deferred charges and accrued income | 490/1 | €2,274 | €3,292 | +€1,018 | +44.8% |
| Total equity and liabilities | 10/49 | €110,459 | €97,101 | -€13,358 | -12.1% |
| Equity | 10/15 | €35,699 | €42,440 | +€6,741 | +18.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €33,699 | €40,440 | +€6,741 | +20.0% |
| Distributable reserves | 133 | €33,699 | €40,440 | +€6,741 | +20.0% |
| Amounts payable | 17/49 | €74,760 | €54,661 | -€20,099 | -26.9% |
| Amounts payable within one year | 42/48 | €74,760 | €54,661 | -€20,099 | -26.9% |
| Trade debts | 44 | €1,823 | €5,672 | +€3,849 | +211% |
| Suppliers | 440/4 | €1,823 | €5,672 | +€3,849 | +211% |
| Taxes, remuneration and social security | 45 | €2,916 | €4,545 | +€1,629 | +55.9% |
| Taxes | 450/3 | €2,916 | €4,545 | +€1,629 | +55.9% |
| Other amounts payable | 47/48 | €70,021 | €44,444 | -€25,577 | -36.5% |
| Remuneration, social security and pensions | 62 | €57 | €85 | +€28 | +49.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,700 | €25,018 | +€318 | +1.3% |
| Other operating charges | 640/8 | €1,832 | €878 | -€954 | -52.1% |
| Gross operating margin | 9900 | €54,659 | €38,534 | -€16,125 | -29.5% |
| Operating profit (loss) | 9901 | €28,070 | €12,553 | -€15,517 | -55.3% |
| Financial charges | 65/66B | €723 | €886 | +€163 | +22.5% |
| Recurring financial charges | 65 | €723 | €886 | +€163 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €27,347 | €11,667 | -€15,680 | -57.3% |
| Income taxes | 67/77 | €10,167 | €4,926 | -€5,241 | -51.5% |
| Profit (loss) for the period | 9904 | €17,180 | €6,741 | -€10,439 | -60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,180 | €6,741 | -€10,439 | -60.8% |
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 19 October 2026 via checked.be.