DEBMAR: 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.
DEBMAR
Largest movements
- Stocks and contracts -€1.2m
down €1.2m (-24.8%), from €5.0m to €3.8m
- Receivables within one year +€438,150
up €438,150 (+124651.4%), from €352 to €438,501
- Short-term financial debts -€1.3m
down €1.3m (-100.0%), from €1.3m to €0
- Other debts +€291,078
up €291,078 (+7.1%), from €4.1m to €4.4m
- Profit (loss) carried forward +€192,929
up €192,929 (+72.1%), from -€267,595 to -€74,666
- Gross operating margin +€232,005
up €232,005 (+276.8%), from €83,814 to €315,819
- Financial charges -€73,865
down €73,865 (-53.6%), from €137,902 to €64,037
- Other operating charges +€48,092
up €48,092 (+446.9%), from €10,761 to €58,853
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,099,505 | €4,336,209 | -€763,296 | -15.0% |
| Current assets | 29/58 | €5,099,505 | €4,336,209 | -€763,296 | -15.0% |
| Amounts receivable after more than one year | 29 | €17,500 | €17,500 | = | 0.0% |
| Other amounts receivable | 291 | €17,500 | €17,500 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,018,128 | €3,772,363 | -€1.2m | -24.8% |
| Stocks | 30/36 | €5,018,128 | €3,772,363 | -€1.2m | -24.8% |
| Amounts receivable within one year | 40/41 | €352 | €438,501 | +€438,150 | +124651.4% |
| Other amounts receivable | 41 | €352 | €438,501 | +€438,150 | +124651.4% |
| Cash at bank and in hand | 54/58 | €63,526 | €107,845 | +€44,319 | +69.8% |
| Total equity and liabilities | 10/49 | €5,099,505 | €4,336,209 | -€763,296 | -15.0% |
| Equity | 10/15 | -€248,995 | -€56,066 | +€192,929 | +77.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€267,595 | -€74,666 | +€192,929 | +72.1% |
| Amounts payable | 17/49 | €5,348,500 | €4,392,275 | -€956,225 | -17.9% |
| Amounts payable within one year | 42/48 | €5,348,500 | €4,392,275 | -€956,225 | -17.9% |
| Financial debts | 43 | €1,254,000 | €0 | -€1.3m | -100.0% |
| Credit institutions | 430/8 | €1,254,000 | €0 | -€1.3m | -100.0% |
| Trade debts | 44 | €0 | €6,697 | +€6,697 | |
| Suppliers | 440/4 | €0 | €6,697 | +€6,697 | |
| Other amounts payable | 47/48 | €4,094,500 | €4,385,578 | +€291,078 | +7.1% |
| Other operating charges | 640/8 | €10,761 | €58,853 | +€48,092 | +446.9% |
| Gross operating margin | 9900 | €83,814 | €315,819 | +€232,005 | +276.8% |
| Operating profit (loss) | 9901 | €73,053 | €256,966 | +€183,913 | +251.8% |
| Financial income | 75/76B | €18 | €0 | -€18 | -100.0% |
| Recurring financial income | 75 | €18 | €0 | -€18 | -100.0% |
| Financial charges | 65/66B | €137,902 | €64,037 | -€73,865 | -53.6% |
| Recurring financial charges | 65 | €137,902 | €64,037 | -€73,865 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | -€64,831 | €192,929 | +€257,760 | |
| Profit (loss) for the period | 9904 | -€64,831 | €192,929 | +€257,760 | |
| Profit (loss) for the period to be appropriated | 9905 | -€64,831 | €192,929 | +€257,760 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.