DEBO-IM: 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-IM
Largest movements
- Current investments +€47,979
up €47,979 (+21.1%), from €227,595 to €275,574
- Tangible fixed assets -€4,105
down €4,105 (-8.8%), from €46,604 to €42,498
of which Land and buildings: -€2,634
- Profit (loss) carried forward +€40,276
up €40,276 (+59.6%), from €67,624 to €107,900
- Taxes -€6,998
down €6,998 (-45.5%), from €15,395 to €8,397
- Financial income -€1,951
down €1,951 (-25.9%), from €7,548 to €5,596
- Gross operating margin -€1,835
down €1,835 (-3.7%), from €50,120 to €48,285
- Depreciation +€724
up €724 (+16.5%), from €4,373 to €5,096
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €278,748 | €321,277 | +€42,529 | +15.3% |
| Fixed assets | 21/28 | €46,604 | €42,498 | -€4,105 | -8.8% |
| Tangible fixed assets | 22/27 | €46,604 | €42,498 | -€4,105 | -8.8% |
| Land and buildings | 22 | €37,837 | €35,203 | -€2,634 | -7.0% |
| Furniture and vehicles | 24 | €8,767 | €7,295 | -€1,472 | -16.8% |
| Current assets | 29/58 | €232,144 | €278,779 | +€46,634 | +20.1% |
| Amounts receivable within one year | 40/41 | €824 | €163 | -€661 | -80.2% |
| Trade receivables | 40 | €824 | €163 | -€661 | -80.2% |
| Current investments | 50/53 | €227,595 | €275,574 | +€47,979 | +21.1% |
| Cash at bank and in hand | 54/58 | €3,725 | €3,041 | -€684 | -18.4% |
| Total equity and liabilities | 10/49 | €278,748 | €321,277 | +€42,529 | +15.3% |
| Equity | 10/15 | €266,824 | €307,100 | +€40,276 | +15.1% |
| Contributions | 10/11 | €92,000 | €92,000 | = | 0.0% |
| Capital | 10 | €92,000 | €92,000 | = | 0.0% |
| Issued capital | 100 | €92,000 | €92,000 | = | 0.0% |
| Reserves | 13 | €107,200 | €107,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,200 | €9,200 | = | 0.0% |
| Legal reserve | 130 | €9,200 | €9,200 | = | 0.0% |
| Distributable reserves | 133 | €98,000 | €98,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,624 | €107,900 | +€40,276 | +59.6% |
| Amounts payable | 17/49 | €11,924 | €14,177 | +€2,253 | +18.9% |
| Amounts payable within one year | 42/48 | €11,924 | €14,177 | +€2,253 | +18.9% |
| Taxes, remuneration and social security | 45 | €2,950 | €4,397 | +€1,447 | +49.0% |
| Taxes | 450/3 | €2,950 | €4,397 | +€1,447 | +49.0% |
| Other amounts payable | 47/48 | €8,974 | €9,780 | +€806 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,373 | €5,096 | +€724 | +16.5% |
| Gross operating margin | 9900 | €50,120 | €48,285 | -€1,835 | -3.7% |
| Operating profit (loss) | 9901 | €45,747 | €43,189 | -€2,558 | -5.6% |
| Financial income | 75/76B | €7,548 | €5,596 | -€1,951 | -25.9% |
| Recurring financial income | 75 | €7,548 | €5,596 | -€1,951 | -25.9% |
| Financial charges | 65/66B | €81 | €112 | +€31 | +38.7% |
| Recurring financial charges | 65 | €81 | €112 | +€31 | +38.7% |
| Profit (loss) for the period before taxes | 9903 | €53,214 | €48,673 | -€4,541 | -8.5% |
| Income taxes | 67/77 | €15,395 | €8,397 | -€6,998 | -45.5% |
| Profit (loss) for the period | 9904 | €37,819 | €40,276 | +€2,457 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,819 | €40,276 | +€2,457 | +6.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.