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
- Receivables within one year -€2,211
down €2,211 (-4.3%), from €51,844 to €49,633
- Profit (loss) carried forward -€2,349
down €2,349 (-19.7%), from €11,902 to €9,553
- Gross operating margin +€199
up €199 (+7.9%), from -€2,514 to -€2,315
- Financial charges -€193
down €193 (-21.1%), from €914 to €721
- Financial income -€32
down €32 (-4.1%), from €770 to €738
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,324 | €52,113 | -€2,211 | -4.1% |
| Fixed assets | 21/28 | €2,480 | €2,480 | = | 0.0% |
| Financial fixed assets | 28 | €2,480 | €2,480 | = | 0.0% |
| Current assets | 29/58 | €51,844 | €49,633 | -€2,211 | -4.3% |
| Amounts receivable within one year | 40/41 | €51,844 | €49,633 | -€2,211 | -4.3% |
| Other amounts receivable | 41 | €51,844 | €49,633 | -€2,211 | -4.3% |
| Total equity and liabilities | 10/49 | €54,324 | €52,113 | -€2,211 | -4.1% |
| Equity | 10/15 | €35,419 | €33,070 | -€2,349 | -6.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €17,320 | €17,320 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €16,700 | €16,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,902 | €9,553 | -€2,349 | -19.7% |
| Amounts payable | 17/49 | €18,904 | €19,043 | +€138 | +0.7% |
| Amounts payable within one year | 42/48 | €18,904 | €19,043 | +€138 | +0.7% |
| Financial debts | 43 | €4,712 | €4,619 | -€93 | -2.0% |
| Credit institutions | 430/8 | €4,712 | €4,619 | -€93 | -2.0% |
| Trade debts | 44 | €176 | €30 | -€146 | -82.9% |
| Suppliers | 440/4 | €176 | €30 | -€146 | -82.9% |
| Taxes, remuneration and social security | 45 | €68 | €45 | -€23 | -33.8% |
| Taxes | 450/3 | €68 | €45 | -€23 | -33.8% |
| Other amounts payable | 47/48 | €13,948 | €14,348 | +€400 | +2.9% |
| Gross operating margin | 9900 | -€2,514 | -€2,315 | +€199 | +7.9% |
| Operating profit (loss) | 9901 | -€2,514 | -€2,315 | +€199 | +7.9% |
| Financial income | 75/76B | €770 | €738 | -€32 | -4.1% |
| Recurring financial income | 75 | €770 | €738 | -€32 | -4.1% |
| Financial charges | 65/66B | €914 | €721 | -€193 | -21.1% |
| Recurring financial charges | 65 | €914 | €721 | -€193 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,658 | -€2,298 | +€361 | +13.6% |
| Income taxes | 67/77 | €68 | €51 | -€17 | -24.8% |
| Profit (loss) for the period | 9904 | -€2,726 | -€2,349 | +€377 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,726 | -€2,349 | +€377 | +13.8% |
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 17 October 2026 via checked.be.