DEBLAN: 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.
DEBLAN
Largest movements
- Current assets -€25,708
down €25,708 (-17.7%), from €145,414 to €119,706
of which Stocks and contracts: -€57,289
- Tangible fixed assets -€2,764
down €2,764 (-47.3%), from €5,845 to €3,081
- Equity -€24,332
down €24,332 (-67.3%), from €36,142 to €11,810
of which Profit (loss) carried forward: -€24,332
- Debts -€4,140
down €4,140 (-3.6%), from €115,803 to €111,664
of which Debts within one year: -€14,626
- Turnover +€181,495
new in 2020: €181,495
- Gross operating margin -€25,341
down €25,341, from €4,404 to -€20,937
From the 2019 result to the 2020 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,946 | €123,474 | -€28,472 | -18.7% |
| Fixed assets | 21/28 | €6,532 | €3,768 | -€2,764 | -42.3% |
| Tangible fixed assets | 22/27 | €5,845 | €3,081 | -€2,764 | -47.3% |
| Financial fixed assets | 28 | €687 | €687 | = | 0.0% |
| Current assets | 29/58 | €145,414 | €119,706 | -€25,708 | -17.7% |
| Stocks and contracts in progress | 3 | €108,500 | €51,211 | -€57,289 | -52.8% |
| Amounts receivable within one year | 40/41 | €5,421 | €5,586 | +€165 | +3.0% |
| Cash at bank and in hand | 54/58 | €7,247 | €38,023 | +€30,776 | +425% |
| Total equity and liabilities | 10/49 | €151,946 | €123,474 | -€28,472 | -18.7% |
| Equity | 10/15 | €36,142 | €11,810 | -€24,332 | -67.3% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,682 | -€8,650 | -€24,332 | |
| Amounts payable | 17/49 | €115,803 | €111,664 | -€4,140 | -3.6% |
| Amounts payable after more than one year | 17 | €6,558 | €6,726 | +€168 | +2.6% |
| Amounts payable within one year | 42/48 | €107,775 | €93,149 | -€14,626 | -13.6% |
| Trade debts | 44 | €34,033 | €40,861 | +€6,828 | +20.1% |
| Turnover | 70 | - | €181,495 | +€181,495 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,520 | €2,764 | -€1,756 | -38.9% |
| Gross operating margin | 9900 | €4,404 | -€20,937 | -€25,341 | |
| Operating profit (loss) | 9901 | -€507 | -€24,080 | -€23,573 | -4,645% |
| Recurring financial income | 75 | €5,229 | €1,980 | -€3,249 | -62.1% |
| Recurring financial charges | 65 | €2,021 | €2,232 | +€211 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €2,700 | -€24,332 | -€27,032 | |
| Income taxes | 67/77 | €109 | - | -€109 | |
| Profit (loss) for the period | 9904 | €2,591 | -€24,332 | -€26,923 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,591 | -€24,332 | -€26,923 |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.