DEBO Consulting & Design: 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 Consulting & Design
Largest movements
- Cash -€9,026
down €9,026 (-24.8%), from €36,427 to €27,400
mainly Tax, wage and social debts (-€11,274) and Other debts (-€7,233)
- Deferred charges and accrued income -€3,654
down €3,654 (-30.9%), from €11,844 to €8,190
- Receivables within one year +€3,387
up €3,387 (+56.1%), from €6,039 to €9,426
of which Other amounts receivable: +€1,943
- Reserves +€11,347
up €11,347 (+5.2%), from €219,995 to €231,342
- Tax, wage and social debts -€11,274
down €11,274 (-81.5%), from €13,835 to €2,561
- Other debts -€7,233
down €7,233 (-57.2%), from €12,642 to €5,410
- Gross operating margin -€8,692
down €8,692 (-25.0%), from €34,714 to €26,022
- Taxes -€3,469
down €3,469 (-32.5%), from €10,672 to €7,203
- Financial charges +€1,490
up €1,490 (+88.0%), from €1,694 to €3,185
- Other operating charges -€1,114
down €1,114 (-75.2%), from €1,481 to €367
- Depreciation +€659
up €659 (+20.0%), from €3,297 to €3,956
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 | €259,360 | €252,213 | -€7,147 | -2.8% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €5,050 | €7,196 | +€2,146 | +42.5% |
| Tangible fixed assets | 22/27 | €5,050 | €7,196 | +€2,146 | +42.5% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €2,457 | €6,270 | +€3,813 | +155% |
| Other tangible fixed assets | 26 | €2,594 | €927 | -€1,667 | -64.3% |
| Current assets | 29/58 | €254,310 | €245,017 | -€9,293 | -3.7% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,039 | €9,426 | +€3,387 | +56.1% |
| Trade receivables | 40 | €6,039 | €7,484 | +€1,445 | +23.9% |
| Other amounts receivable | 41 | - | €1,943 | +€1,943 | |
| Cash at bank and in hand | 54/58 | €36,427 | €27,400 | -€9,026 | -24.8% |
| Deferred charges and accrued income | 490/1 | €11,844 | €8,190 | -€3,654 | -30.9% |
| Total equity and liabilities | 10/49 | €259,360 | €252,213 | -€7,147 | -2.8% |
| Equity | 10/15 | €232,495 | €243,842 | +€11,347 | +4.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €219,995 | €231,342 | +€11,347 | +5.2% |
| Distributable reserves | 133 | €219,995 | €231,342 | +€11,347 | +5.2% |
| Amounts payable | 17/49 | €26,865 | €8,371 | -€18,494 | -68.8% |
| Amounts payable within one year | 42/48 | €26,865 | €7,971 | -€18,894 | -70.3% |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Taxes, remuneration and social security | 45 | €13,835 | €2,561 | -€11,274 | -81.5% |
| Taxes | 450/3 | €13,835 | €2,561 | -€11,274 | -81.5% |
| Other amounts payable | 47/48 | €12,642 | €5,410 | -€7,233 | -57.2% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,297 | €3,956 | +€659 | +20.0% |
| Other operating charges | 640/8 | €1,481 | €367 | -€1,114 | -75.2% |
| Gross operating margin | 9900 | €34,714 | €26,022 | -€8,692 | -25.0% |
| Operating profit (loss) | 9901 | €29,936 | €21,699 | -€8,237 | -27.5% |
| Financial income | 75/76B | €35 | €35 | -€0 | -0.3% |
| Recurring financial income | 75 | €35 | €35 | -€0 | -0.3% |
| Financial charges | 65/66B | €1,694 | €3,185 | +€1,490 | +88.0% |
| Recurring financial charges | 65 | €1,694 | €3,185 | +€1,490 | +88.0% |
| Profit (loss) for the period before taxes | 9903 | €28,277 | €18,550 | -€9,727 | -34.4% |
| Income taxes | 67/77 | €10,672 | €7,203 | -€3,469 | -32.5% |
| Profit (loss) for the period | 9904 | €17,605 | €11,347 | -€6,258 | -35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,605 | €11,347 | -€6,258 | -35.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.