DEBO TRADING: 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 TRADING
Largest movements
- Receivables within one year +€60,807
up €60,807 (+96.6%), from €62,976 to €123,784
of which Other amounts receivable: +€61,083
- Tangible fixed assets -€47,848
down €47,848 (-3.9%), from €1.2m to €1.2m
of which Land and buildings: -€47,715
- Reserves +€47,028
up €47,028 (+10.5%), from €446,123 to €493,152
of which Distributable reserves: +€47,028
- Debts after one year -€30,357
down €30,357 (-100%), from €30,357 to €0
- Gross operating margin +€54,419
up €54,419 (+72.7%), from €74,887 to €129,306
- Taxes +€12,427
up €12,427 (+929%), from €1,338 to €13,766
- Other operating charges -€10,455
down €10,455 (-55.3%), from €18,920 to €8,465
- Financial charges +€6,089
up €6,089 (+91.2%), from €6,676 to €12,765
- Financial income -€2,616
down €2,616 (-82.2%), from €3,182 to €566
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 | €1,326,799 | €1,353,073 | +€26,274 | +2.0% |
| Fixed assets | 21/28 | €1,225,150 | €1,177,302 | -€47,848 | -3.9% |
| Tangible fixed assets | 22/27 | €1,225,150 | €1,177,302 | -€47,848 | -3.9% |
| Land and buildings | 22 | €1,225,016 | €1,177,302 | -€47,715 | -3.9% |
| Plant, machinery and equipment | 23 | €134 | €0 | -€134 | -100% |
| Current assets | 29/58 | €101,649 | €175,772 | +€74,123 | +72.9% |
| Amounts receivable within one year | 40/41 | €62,976 | €123,784 | +€60,807 | +96.6% |
| Trade receivables | 40 | €16,149 | €15,873 | -€275 | -1.7% |
| Other amounts receivable | 41 | €46,828 | €107,910 | +€61,083 | +130% |
| Cash at bank and in hand | 54/58 | €38,673 | €51,988 | +€13,315 | +34.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,326,799 | €1,353,073 | +€26,274 | +2.0% |
| Equity | 10/15 | €1,069,324 | €1,116,353 | +€47,028 | +4.4% |
| Contributions | 10/11 | €623,201 | €623,201 | = | 0.0% |
| Reserves | 13 | €446,123 | €493,152 | +€47,028 | +10.5% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €446,123 | €493,152 | +€47,028 | +10.5% |
| Amounts payable | 17/49 | €257,475 | €236,721 | -€20,754 | -8.1% |
| Amounts payable after more than one year | 17 | €30,357 | €0 | -€30,357 | -100% |
| Financial debts | 170/4 | €30,357 | €0 | -€30,357 | -100% |
| Amounts payable within one year | 42/48 | €220,849 | €221,800 | +€951 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €36,429 | €30,357 | -€6,071 | -16.7% |
| Trade debts | 44 | €7,614 | €236 | -€7,377 | -96.9% |
| Suppliers | 440/4 | €7,614 | €236 | -€7,377 | -96.9% |
| Taxes, remuneration and social security | 45 | €6,807 | €17,693 | +€10,886 | +160% |
| Taxes | 450/3 | €3,949 | €14,835 | +€10,886 | +276% |
| Remuneration and social security | 454/9 | €2,858 | €2,858 | = | 0.0% |
| Other amounts payable | 47/48 | €170,000 | €173,514 | +€3,514 | +2.1% |
| Accrued charges and deferred income | 492/3 | €6,268 | €14,920 | +€8,652 | +138% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,263 | €47,848 | -€1,415 | -2.9% |
| Other operating charges | 640/8 | €18,920 | €8,465 | -€10,455 | -55.3% |
| Gross operating margin | 9900 | €74,887 | €129,306 | +€54,419 | +72.7% |
| Operating profit (loss) | 9901 | €6,703 | €72,993 | +€66,290 | +989% |
| Financial income | 75/76B | €3,182 | €566 | -€2,616 | -82.2% |
| Recurring financial income | 75 | €3,182 | €566 | -€2,616 | -82.2% |
| Financial charges | 65/66B | €6,676 | €12,765 | +€6,089 | +91.2% |
| Recurring financial charges | 65 | €6,676 | €12,765 | +€6,089 | +91.2% |
| Profit (loss) for the period before taxes | 9903 | €3,209 | €60,794 | +€57,585 | +1,794% |
| Income taxes | 67/77 | €1,338 | €13,766 | +€12,427 | +929% |
| Profit (loss) for the period | 9904 | €1,871 | €47,028 | +€45,157 | +2,413% |
| Profit (loss) for the period to be appropriated | 9905 | €1,871 | €47,028 | +€45,157 | +2,413% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.