DEBNET-IT: 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.
DEBNET-IT
Largest movements
- Tangible fixed assets -€27,575
down €27,575 (-55.4%), from €49,803 to €22,228
of which Furniture and vehicles: -€25,046
- Cash -€5,544
down €5,544 (-30.3%), from €18,323 to €12,779
mainly Current portion of long-term debt (-€17,251) and Other debts (-€6,034)
- Receivables within one year +€1,739
up €1,739 (+14.7%), from €11,828 to €13,567
- Current portion of long-term debt -€17,251
down €17,251 (-79.3%), from €21,742 to €4,491
- Other debts -€6,034
down €6,034 (-81.5%), from €7,399 to €1,365
- Debts after one year -€4,491
no longer reported in 2024 (was €4,491)
- Tax, wage and social debts -€3,138
down €3,138 (-32.1%), from €9,768 to €6,629
- Trade debts -€1,511
down €1,511 (-46.1%), from €3,282 to €1,771
- Gross operating margin -€3,547
down €3,547 (-9.7%), from €36,700 to €33,153
- Depreciation -€665
down €665 (-2.3%), from €29,556 to €28,891
- Financial charges -€445
down €445 (-50.4%), from €884 to €439
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.
Derived cash bridge
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 | €80,727 | €49,074 | -€31,653 | -39.2% |
| Fixed assets | 21/28 | €50,303 | €22,728 | -€27,575 | -54.8% |
| Tangible fixed assets | 22/27 | €49,803 | €22,228 | -€27,575 | -55.4% |
| Furniture and vehicles | 24 | €40,208 | €15,162 | -€25,046 | -62.3% |
| Other tangible fixed assets | 26 | €9,595 | €7,065 | -€2,529 | -26.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €30,424 | €26,346 | -€4,077 | -13.4% |
| Amounts receivable within one year | 40/41 | €11,828 | €13,567 | +€1,739 | +14.7% |
| Trade receivables | 40 | €11,828 | €13,567 | +€1,739 | +14.7% |
| Cash at bank and in hand | 54/58 | €18,323 | €12,779 | -€5,544 | -30.3% |
| Deferred charges and accrued income | 490/1 | €273 | - | -€273 | |
| Total equity and liabilities | 10/49 | €80,727 | €49,074 | -€31,653 | -39.2% |
| Equity | 10/15 | €34,044 | €34,817 | +€773 | +2.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €162 | €162 | = | 0.0% |
| Tax-exempt reserves | 132 | €162 | €162 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,382 | €32,155 | +€773 | +2.5% |
| Amounts payable | 17/49 | €46,683 | €14,257 | -€32,426 | -69.5% |
| Amounts payable after more than one year | 17 | €4,491 | - | -€4,491 | |
| Financial debts | 170/4 | €4,491 | - | -€4,491 | |
| Amounts payable within one year | 42/48 | €42,191 | €14,257 | -€27,935 | -66.2% |
| Current portion of amounts payable after more than one year | 42 | €21,742 | €4,491 | -€17,251 | -79.3% |
| Trade debts | 44 | €3,282 | €1,771 | -€1,511 | -46.1% |
| Suppliers | 440/4 | €3,282 | €1,771 | -€1,511 | -46.1% |
| Taxes, remuneration and social security | 45 | €9,768 | €6,629 | -€3,138 | -32.1% |
| Taxes | 450/3 | €9,768 | €6,629 | -€3,138 | -32.1% |
| Other amounts payable | 47/48 | €7,399 | €1,365 | -€6,034 | -81.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,556 | €28,891 | -€665 | -2.3% |
| Other operating charges | 640/8 | €552 | €550 | -€2 | -0.3% |
| Gross operating margin | 9900 | €36,700 | €33,153 | -€3,547 | -9.7% |
| Operating profit (loss) | 9901 | €6,592 | €3,712 | -€2,880 | -43.7% |
| Financial income | 75/76B | €3 | €0 | -€2 | -99.6% |
| Recurring financial income | 75 | €3 | €0 | -€2 | -99.6% |
| Financial charges | 65/66B | €884 | €439 | -€445 | -50.4% |
| Recurring financial charges | 65 | €884 | €439 | -€445 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | €5,711 | €3,273 | -€2,437 | -42.7% |
| Income taxes | 67/77 | €2,178 | €2,500 | +€322 | +14.8% |
| Profit (loss) for the period | 9904 | €3,532 | €773 | -€2,759 | -78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,532 | €773 | -€2,759 | -78.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.