DEBMAR: 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.
DEBMAR
Largest movements
- Receivables within one year +€439
up €439 (+5.9%), from €7,432 to €7,871
- Cash -€140
down €140 (-44.9%), from €312 to €172
mainly Net result for the year (-€1,926) and Receivables within one year (-€439)
- Other debts +€2,200
up €2,200 (+12.1%), from €18,195 to €20,395
- Profit (loss) carried forward -€1,926
down €1,926 (-11.2%), from -€17,209 to -€19,135
- Trade debts +€131
up €131 (+251.7%), from €52 to €184
- Accrued charges and deferred income -€106
down €106 (-20.9%), from €505 to €400
- Gross operating margin +€3,120
up €3,120 (+65.4%), from -€4,774 to -€1,654
- Financial income +€56
up €56 (+14.7%), from €383 to €439
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.
Cash bridge derived
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 | €7,744 | €8,043 | +€299 | +3.9% |
| Current assets | 29/58 | €7,744 | €8,043 | +€299 | +3.9% |
| Amounts receivable within one year | 40/41 | €7,432 | €7,871 | +€439 | +5.9% |
| Other amounts receivable | 41 | €7,432 | €7,871 | +€439 | +5.9% |
| Cash at bank and in hand | 54/58 | €312 | €172 | -€140 | -44.9% |
| Total equity and liabilities | 10/49 | €7,744 | €8,043 | +€299 | +3.9% |
| Equity | 10/15 | -€11,009 | -€12,935 | -€1,926 | -17.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,209 | -€19,135 | -€1,926 | -11.2% |
| Amounts payable | 17/49 | €18,753 | €20,978 | +€2,226 | +11.9% |
| Amounts payable within one year | 42/48 | €18,247 | €20,579 | +€2,331 | +12.8% |
| Trade debts | 44 | €52 | €184 | +€131 | +251.7% |
| Suppliers | 440/4 | €52 | €184 | +€131 | +251.7% |
| Other amounts payable | 47/48 | €18,195 | €20,395 | +€2,200 | +12.1% |
| Accrued charges and deferred income | 492/3 | €505 | €400 | -€106 | -20.9% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€4,774 | -€1,654 | +€3,120 | +65.4% |
| Operating profit (loss) | 9901 | -€5,280 | -€2,174 | +€3,106 | +58.8% |
| Financial income | 75/76B | €383 | €439 | +€56 | +14.7% |
| Recurring financial income | 75 | €383 | €439 | +€56 | +14.7% |
| Financial charges | 65/66B | €177 | €192 | +€15 | +8.5% |
| Recurring financial charges | 65 | €177 | €192 | +€15 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,074 | -€1,926 | +€3,147 | +62.0% |
| Profit (loss) for the period | 9904 | -€5,074 | -€1,926 | +€3,147 | +62.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,074 | -€1,926 | +€3,147 | +62.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.