DEBOCA: what changed
Two fiscal 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.
DEBOCA
Largest movements
- Tangible fixed assets -€66,810
down €66,810 (-31.6%), from €211,158 to €144,348
of which Plant, machinery and equipment: -€55,792
- Receivables within one year +€38,899
up €38,899 (+193.3%), from €20,121 to €59,019
of which Trade receivables: +€38,899
- Cash +€26,253
up €26,253 (+48.7%), from €53,958 to €80,210
mainly Depreciation (+€72,910) and Net result for the year (+€38,088)
- Debts after one year -€54,736
down €54,736 (-56.6%), from €96,629 to €41,893
- Profit (loss) carried forward +€23,088
up €23,088 (+544.6%), from €4,239 to €27,327
- Reserves +€15,000
up €15,000 (+89.0%), from €16,860 to €31,860
- Tax, wage and social debts +€12,937
up €12,937 (+218.1%), from €5,931 to €18,869
of which Taxes: +€9,420
- Gross operating margin +€81,495
up €81,495 (+91.1%), from €89,466 to €170,960
- Taxes +€4,944
new in 2025: €4,944
- Staff costs +€4,553
up €4,553 (+10.4%), from €43,622 to €48,176
- Financial income -€4,045
down €4,045 (-98.3%), from €4,116 to €72
- Financial charges -€3,479
down €3,479 (-44.8%), from €7,759 to €4,281
of which Non-recurring financial charges: -€1,848
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
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 | €302,769 | €299,034 | -€3,736 | -1.2% |
| Fixed assets | 21/28 | €214,626 | €147,834 | -€66,792 | -31.1% |
| Tangible fixed assets | 22/27 | €211,158 | €144,348 | -€66,810 | -31.6% |
| Plant, machinery and equipment | 23 | €176,714 | €120,921 | -€55,792 | -31.6% |
| Furniture and vehicles | 24 | €34,445 | €23,427 | -€11,017 | -32.0% |
| Financial fixed assets | 28 | €3,468 | €3,486 | +€18 | +0.5% |
| Current assets | 29/58 | €88,144 | €151,200 | +€63,056 | +71.5% |
| Stocks and contracts in progress | 3 | €6,642 | €6,103 | -€539 | -8.1% |
| Stocks | 30/36 | €6,642 | €6,103 | -€539 | -8.1% |
| Amounts receivable within one year | 40/41 | €20,121 | €59,019 | +€38,899 | +193.3% |
| Trade receivables | 40 | €18,336 | €57,235 | +€38,899 | +212.1% |
| Other amounts receivable | 41 | €1,784 | €1,784 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €53,958 | €80,210 | +€26,253 | +48.7% |
| Deferred charges and accrued income | 490/1 | €7,424 | €5,867 | -€1,556 | -21.0% |
| Total equity and liabilities | 10/49 | €302,769 | €299,034 | -€3,736 | -1.2% |
| Equity | 10/15 | €39,699 | €77,787 | +€38,088 | +95.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,860 | €31,860 | +€15,000 | +89.0% |
| Distributable reserves | 133 | €16,860 | €31,860 | +€15,000 | +89.0% |
| Profit (loss) carried forward | 14 | €4,239 | €27,327 | +€23,088 | +544.6% |
| Amounts payable | 17/49 | €263,070 | €221,247 | -€41,823 | -15.9% |
| Amounts payable after more than one year | 17 | €96,629 | €41,893 | -€54,736 | -56.6% |
| Financial debts | 170/4 | €96,629 | €41,893 | -€54,736 | -56.6% |
| Amounts payable within one year | 42/48 | €166,441 | €179,354 | +€12,912 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €53,481 | €54,736 | +€1,255 | +2.3% |
| Trade debts | 44 | €16,132 | €13,233 | -€2,899 | -18.0% |
| Suppliers | 440/4 | €16,132 | €13,233 | -€2,899 | -18.0% |
| Taxes, remuneration and social security | 45 | €5,931 | €18,869 | +€12,937 | +218.1% |
| Taxes | 450/3 | €844 | €10,264 | +€9,420 | +1116.1% |
| Remuneration and social security | 454/9 | €5,087 | €8,605 | +€3,517 | +69.1% |
| Other amounts payable | 47/48 | €90,897 | €92,516 | +€1,619 | +1.8% |
| Non-recurring operating income | 76A | €99 | - | -€99 | |
| Remuneration, social security and pensions | 62 | €43,622 | €48,176 | +€4,553 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,995 | €72,910 | +€2,915 | +4.2% |
| Other operating charges | 640/8 | €1,781 | €2,634 | +€854 | +47.9% |
| Gross operating margin | 9900 | €89,466 | €170,960 | +€81,495 | +91.1% |
| Operating profit (loss) | 9901 | -€25,932 | €47,241 | +€73,173 | |
| Financial income | 75/76B | €4,116 | €72 | -€4,045 | -98.3% |
| Recurring financial income | 75 | €4,116 | €72 | -€4,045 | -98.3% |
| Financial charges | 65/66B | €7,759 | €4,281 | -€3,479 | -44.8% |
| Recurring financial charges | 65 | €5,911 | €4,281 | -€1,631 | -27.6% |
| Non-recurring financial charges | 66B | €1,848 | - | -€1,848 | |
| Profit (loss) for the period before taxes | 9903 | -€29,575 | €43,031 | +€72,607 | |
| Income taxes | 67/77 | - | €4,944 | +€4,944 | |
| Profit (loss) for the period | 9904 | -€29,575 | €38,088 | +€67,663 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,575 | €38,088 | +€67,663 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.