DEBO BELETTERING: 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 BELETTERING
Largest movements
- Cash -€5,070
down €5,070 (-95.8%), from €5,291 to €221
mainly Net result for the year (-€3,302) and Investment in fixed assets (net) (-€2,693)
- Tangible fixed assets -€3,687
down €3,687 (-22.3%), from €16,501 to €12,814
of which Plant, machinery and equipment: -€2,087
- Receivables within one year -€2,350
down €2,350 (-28.6%), from €8,220 to €5,871
of which Trade receivables: -€2,313
- Deferred charges and accrued income +€1,222
up €1,222 (+161%), from €760 to €1,983
- Stocks and contracts +€551
up €551 (+22.6%), from €2,436 to €2,986
- Reserves -€3,302
down €3,302 (-28.7%), from €11,505 to €8,203
- Current portion of long-term debt -€2,079
down €2,079 (-52.8%), from €3,934 to €1,855
- Other debts -€1,905
down €1,905 (-27.9%), from €6,839 to €4,934
- Debts after one year -€1,855
down €1,855 (-50.7%), from €3,659 to €1,804
- Trade debts -€1,846
down €1,846 (-43.0%), from €4,289 to €2,443
- Gross operating margin -€9,963
down €9,963 (-60.1%), from €16,575 to €6,611
- Taxes -€1,825
down €1,825 (-83.9%), from €2,174 to €349
- Depreciation +€829
up €829 (+14.8%), from €5,601 to €6,430
- Financial charges +€538
up €538 (+70.1%), from €768 to €1,306
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
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 | €33,513 | €24,129 | -€9,384 | -28.0% |
| Fixed assets | 21/28 | €16,805 | €13,068 | -€3,737 | -22.2% |
| Intangible fixed assets | 21 | €304 | €254 | -€50 | -16.4% |
| Tangible fixed assets | 22/27 | €16,501 | €12,814 | -€3,687 | -22.3% |
| Plant, machinery and equipment | 23 | €12,137 | €10,050 | -€2,087 | -17.2% |
| Furniture and vehicles | 24 | €4,364 | €2,764 | -€1,600 | -36.7% |
| Current assets | 29/58 | €16,707 | €11,061 | -€5,647 | -33.8% |
| Stocks and contracts in progress | 3 | €2,436 | €2,986 | +€551 | +22.6% |
| Stocks | 30/36 | €2,436 | €2,986 | +€551 | +22.6% |
| Amounts receivable within one year | 40/41 | €8,220 | €5,871 | -€2,350 | -28.6% |
| Trade receivables | 40 | €7,520 | €5,208 | -€2,313 | -30.8% |
| Other amounts receivable | 41 | €700 | €663 | -€37 | -5.3% |
| Cash at bank and in hand | 54/58 | €5,291 | €221 | -€5,070 | -95.8% |
| Deferred charges and accrued income | 490/1 | €760 | €1,983 | +€1,222 | +161% |
| Total equity and liabilities | 10/49 | €33,513 | €24,129 | -€9,384 | -28.0% |
| Equity | 10/15 | €14,505 | €11,203 | -€3,302 | -22.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,505 | €8,203 | -€3,302 | -28.7% |
| Distributable reserves | 133 | €11,505 | €8,203 | -€3,302 | -28.7% |
| Amounts payable | 17/49 | €19,008 | €12,926 | -€6,082 | -32.0% |
| Amounts payable after more than one year | 17 | €3,659 | €1,804 | -€1,855 | -50.7% |
| Financial debts | 170/4 | €3,659 | €1,804 | -€1,855 | -50.7% |
| Amounts payable within one year | 42/48 | €15,348 | €11,122 | -€4,227 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €3,934 | €1,855 | -€2,079 | -52.8% |
| Trade debts | 44 | €4,289 | €2,443 | -€1,846 | -43.0% |
| Suppliers | 440/4 | €4,289 | €2,443 | -€1,846 | -43.0% |
| Taxes, remuneration and social security | 45 | €286 | €1,890 | +€1,603 | +560% |
| Taxes | 450/3 | €286 | €1,890 | +€1,603 | +560% |
| Other amounts payable | 47/48 | €6,839 | €4,934 | -€1,905 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,601 | €6,430 | +€829 | +14.8% |
| Other operating charges | 640/8 | €1,668 | €1,828 | +€160 | +9.6% |
| Gross operating margin | 9900 | €16,575 | €6,611 | -€9,963 | -60.1% |
| Operating profit (loss) | 9901 | €9,306 | -€1,647 | -€10,953 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €768 | €1,306 | +€538 | +70.1% |
| Recurring financial charges | 65 | €768 | €1,306 | +€538 | +70.1% |
| Profit (loss) for the period before taxes | 9903 | €8,538 | -€2,953 | -€11,491 | |
| Income taxes | 67/77 | €2,174 | €349 | -€1,825 | -83.9% |
| Profit (loss) for the period | 9904 | €6,364 | -€3,302 | -€9,666 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,364 | -€3,302 | -€9,666 |
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.