DEBO: 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.
DEBO
Largest movements
- Cash -€128,305
down €128,305 (-80.2%), from €159,958 to €31,653
mainly Other debts (-€170,110) and Accrued charges and deferred income (-€1,930)
- Tangible fixed assets -€44,890
down €44,890 (-5.1%), from €882,854 to €837,963
of which Land and buildings: -€44,890
- Other debts -€170,110
down €170,110 (-27.8%), from €611,809 to €441,699
- Gross operating margin -€9,215
down €9,215 (-10.2%), from €90,532 to €81,317
- Taxes -€1,427
down €1,427 (-50.3%), from €2,835 to €1,408
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 | €1,044,497 | €871,193 | -€173,305 | -16.6% |
| Fixed assets | 21/28 | €884,244 | €839,353 | -€44,890 | -5.1% |
| Tangible fixed assets | 22/27 | €882,854 | €837,963 | -€44,890 | -5.1% |
| Land and buildings | 22 | €882,854 | €837,963 | -€44,890 | -5.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €1,390 | €1,390 | = | 0.0% |
| Current assets | 29/58 | €160,254 | €31,839 | -€128,414 | -80.1% |
| Amounts receivable within one year | 40/41 | €110 | €0 | -€110 | -100.0% |
| Trade receivables | 40 | €110 | €0 | -€110 | -100.0% |
| Cash at bank and in hand | 54/58 | €159,958 | €31,653 | -€128,305 | -80.2% |
| Deferred charges and accrued income | 490/1 | €186 | €187 | +€1 | +0.7% |
| Total equity and liabilities | 10/49 | €1,044,497 | €871,193 | -€173,305 | -16.6% |
| Equity | 10/15 | €14,852 | €15,015 | +€163 | +1.1% |
| Contributions | 10/11 | €173,525 | €173,525 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,673 | -€158,511 | +€163 | +0.1% |
| Amounts payable | 17/49 | €1,029,645 | €856,178 | -€173,467 | -16.8% |
| Amounts payable after more than one year | 17 | €404,983 | €404,983 | = | 0.0% |
| Financial debts | 170/4 | €400,000 | €400,000 | = | 0.0% |
| Other amounts payable | 178/9 | €4,983 | €4,983 | = | 0.0% |
| Amounts payable within one year | 42/48 | €620,644 | €449,107 | -€171,537 | -27.6% |
| Taxes, remuneration and social security | 45 | €8,835 | €7,408 | -€1,427 | -16.1% |
| Taxes | 450/3 | €8,835 | €7,408 | -€1,427 | -16.1% |
| Other amounts payable | 47/48 | €611,809 | €441,699 | -€170,110 | -27.8% |
| Accrued charges and deferred income | 492/3 | €4,018 | €2,088 | -€1,930 | -48.0% |
| Non-recurring operating income | 76A | €66,578 | €0 | -€66,578 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,904 | €44,890 | -€14 | 0.0% |
| Other operating charges | 640/8 | €14,465 | €14,783 | +€318 | +2.2% |
| Gross operating margin | 9900 | €90,532 | €81,317 | -€9,215 | -10.2% |
| Operating profit (loss) | 9901 | €31,164 | €21,644 | -€9,519 | -30.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €20,087 | €20,075 | -€12 | -0.1% |
| Recurring financial charges | 65 | €20,087 | €20,075 | -€12 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €11,077 | €1,570 | -€9,507 | -85.8% |
| Income taxes | 67/77 | €2,835 | €1,408 | -€1,427 | -50.3% |
| Profit (loss) for the period | 9904 | €8,243 | €163 | -€8,080 | -98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,243 | €163 | -€8,080 | -98.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.