DEBO & PARTNERS: 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 & PARTNERS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€12,528
up €12,528 (+46.1%), from -€27,150 to -€14,622
- Other debts -€12,290
down €12,290 (-19.3%), from €63,545 to €51,255
- Financial charges -€358
down €358 (-6.0%), from €5,930 to €5,572
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
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 | €98,212 | €98,212 | = | 0.0% |
| Fixed assets | 21/28 | €98,062 | €98,062 | = | 0.0% |
| Financial fixed assets | 28 | €98,062 | €98,062 | = | 0.0% |
| Current assets | 29/58 | €150 | €150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €150 | €150 | = | 0.0% |
| Other amounts receivable | 41 | €150 | €150 | = | 0.0% |
| Total equity and liabilities | 10/49 | €98,212 | €98,212 | = | 0.0% |
| Equity | 10/15 | €33,628 | €46,156 | +€12,528 | +37.3% |
| Contributions | 10/11 | €46,500 | €46,500 | = | 0.0% |
| Contributions outside capital | 11 | €46,500 | €46,500 | = | 0.0% |
| Other | 1109/19 | €46,500 | €46,500 | = | 0.0% |
| Reserves | 13 | €14,278 | €14,278 | = | 0.0% |
| Distributable reserves | 133 | €14,278 | €14,278 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,150 | -€14,622 | +€12,528 | +46.1% |
| Amounts payable | 17/49 | €64,584 | €52,056 | -€12,528 | -19.4% |
| Amounts payable within one year | 42/48 | €64,584 | €52,056 | -€12,528 | -19.4% |
| Trade debts | 44 | €118 | €120 | +€2 | +1.7% |
| Suppliers | 440/4 | €118 | €120 | +€2 | +1.7% |
| Taxes, remuneration and social security | 45 | €921 | €681 | -€240 | -26.1% |
| Taxes | 450/3 | €921 | €681 | -€240 | -26.1% |
| Other amounts payable | 47/48 | €63,545 | €51,255 | -€12,290 | -19.3% |
| Gross operating margin | 9900 | €18,055 | €18,100 | +€45 | +0.2% |
| Operating profit (loss) | 9901 | €18,055 | €18,100 | +€45 | +0.2% |
| Financial charges | 65/66B | €5,930 | €5,572 | -€358 | -6.0% |
| Recurring financial charges | 65 | €5,930 | €5,572 | -€358 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €12,125 | €12,528 | +€403 | +3.3% |
| Profit (loss) for the period | 9904 | €12,125 | €12,528 | +€403 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,125 | €12,528 | +€403 | +3.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.