DEBO: 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.
DEBO
Largest movements
- Cash +€2
up €2 (+40.1%), from €4 to €5
mainly Other debts (+€5,295) and Trade debts (+€370)
- Profit (loss) carried forward -€5,747
down €5,747 (-1.2%), from -€495,185 to -€500,932
- Other debts +€5,295
up €5,295 (+2.0%), from €267,385 to €272,680
- Trade debts +€370
up €370 (+157.8%), from €235 to €605
- Provisions +€83
up €83 (0.0%), from €186,667 to €186,749
- Gross operating margin -€4,521
down €4,521 (-487.1%), from -€928 to -€5,450
- Other operating charges +€186
new in 2025: €186
- Taxes +€83
new in 2025: €83
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 | €4 | €5 | +€2 | +40.1% |
| Current assets | 29/58 | €4 | €5 | +€2 | +40.1% |
| Cash at bank and in hand | 54/58 | €4 | €5 | +€2 | +40.1% |
| Total equity and liabilities | 10/49 | €4 | €5 | +€2 | +40.1% |
| Equity | 10/15 | -€454,283 | -€460,030 | -€5,747 | -1.3% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €3,718 | €3,718 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€495,185 | -€500,932 | -€5,747 | -1.2% |
| Provisions and deferred taxes | 16 | €186,667 | €186,749 | +€83 | 0.0% |
| Provisions for liabilities and charges | 160/5 | €186,667 | €186,749 | +€83 | 0.0% |
| Taxes | 161 | €186,667 | €186,749 | +€83 | 0.0% |
| Amounts payable | 17/49 | €267,620 | €273,285 | +€5,665 | +2.1% |
| Amounts payable within one year | 42/48 | €267,620 | €273,285 | +€5,665 | +2.1% |
| Trade debts | 44 | €235 | €605 | +€370 | +157.8% |
| Suppliers | 440/4 | €235 | €605 | +€370 | +157.8% |
| Other amounts payable | 47/48 | €267,385 | €272,680 | +€5,295 | +2.0% |
| Other operating charges | 640/8 | - | €186 | +€186 | |
| Gross operating margin | 9900 | -€928 | -€5,450 | -€4,521 | -487.1% |
| Operating profit (loss) | 9901 | -€928 | -€5,635 | -€4,707 | -507.1% |
| Financial charges | 65/66B | - | €29 | +€29 | |
| Recurring financial charges | 65 | - | €29 | +€29 | |
| Profit (loss) for the period before taxes | 9903 | -€928 | -€5,664 | -€4,736 | -510.2% |
| Income taxes | 67/77 | - | €83 | +€83 | |
| Profit (loss) for the period | 9904 | -€928 | -€5,747 | -€4,818 | -519.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€928 | -€5,747 | -€4,818 | -519.1% |
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 11 October 2026 via checked.be.