Debockdev: 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.
Debockdev
Largest movements
- Receivables within one year +€20,679
up €20,679 (+132.3%), from €15,634 to €36,312
of which Trade receivables: +€13,916
- Cash +€7,228
up €7,228 (+22.6%), from €31,996 to €39,224
mainly Net result for the year (+€33,497) and Depreciation (+€3,612)
- Tangible fixed assets +€2,408
up €2,408 (+27.8%), from €8,646 to €11,054
of which Furniture and vehicles: +€4,362
- Deferred charges and accrued income +€1,291
up €1,291 (+65.7%), from €1,964 to €3,255
- Reserves +€33,497
up €33,497 (+76.5%), from €43,788 to €77,285
- Trade debts -€1,529
down €1,529 (-78.2%), from €1,955 to €426
- Gross operating margin -€6,950
down €6,950 (-12.2%), from €56,883 to €49,934
- Financial charges +€3,602
up €3,602 (+1268.4%), from €284 to €3,886
- Taxes -€2,265
down €2,265 (-19.9%), from €11,356 to €9,092
- Depreciation +€2,079
up €2,079 (+135.6%), from €1,533 to €3,612
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 | €58,241 | €89,845 | +€31,605 | +54.3% |
| Fixed assets | 21/28 | €8,646 | €11,054 | +€2,408 | +27.8% |
| Tangible fixed assets | 22/27 | €8,646 | €11,054 | +€2,408 | +27.8% |
| Furniture and vehicles | 24 | €6,692 | €11,054 | +€4,362 | +65.2% |
| Other tangible fixed assets | 26 | €1,955 | €0 | -€1,955 | -100.0% |
| Current assets | 29/58 | €49,594 | €78,791 | +€29,197 | +58.9% |
| Amounts receivable within one year | 40/41 | €15,634 | €36,312 | +€20,679 | +132.3% |
| Trade receivables | 40 | €12,051 | €25,967 | +€13,916 | +115.5% |
| Other amounts receivable | 41 | €3,583 | €10,346 | +€6,763 | +188.8% |
| Cash at bank and in hand | 54/58 | €31,996 | €39,224 | +€7,228 | +22.6% |
| Deferred charges and accrued income | 490/1 | €1,964 | €3,255 | +€1,291 | +65.7% |
| Total equity and liabilities | 10/49 | €58,241 | €89,845 | +€31,605 | +54.3% |
| Equity | 10/15 | €46,288 | €79,785 | +€33,497 | +72.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €43,788 | €77,285 | +€33,497 | +76.5% |
| Distributable reserves | 133 | €43,788 | €77,285 | +€33,497 | +76.5% |
| Amounts payable | 17/49 | €11,953 | €10,061 | -€1,892 | -15.8% |
| Amounts payable within one year | 42/48 | €9,396 | €8,122 | -€1,274 | -13.6% |
| Trade debts | 44 | €1,955 | €426 | -€1,529 | -78.2% |
| Suppliers | 440/4 | €1,955 | €426 | -€1,529 | -78.2% |
| Taxes, remuneration and social security | 45 | €7,441 | €7,696 | +€255 | +3.4% |
| Taxes | 450/3 | €7,441 | €7,696 | +€255 | +3.4% |
| Accrued charges and deferred income | 492/3 | €2,557 | €1,939 | -€618 | -24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,533 | €3,612 | +€2,079 | +135.6% |
| Other operating charges | 640/8 | €50 | €144 | +€94 | +188.2% |
| Gross operating margin | 9900 | €56,883 | €49,934 | -€6,950 | -12.2% |
| Operating profit (loss) | 9901 | €55,300 | €46,178 | -€9,122 | -16.5% |
| Financial income | 75/76B | €128 | €297 | +€170 | +133.0% |
| Recurring financial income | 75 | €128 | €297 | +€170 | +133.0% |
| Financial charges | 65/66B | €284 | €3,886 | +€3,602 | +1268.4% |
| Recurring financial charges | 65 | €284 | €3,886 | +€3,602 | +1268.4% |
| Profit (loss) for the period before taxes | 9903 | €55,144 | €42,589 | -€12,555 | -22.8% |
| Income taxes | 67/77 | €11,356 | €9,092 | -€2,265 | -19.9% |
| Profit (loss) for the period | 9904 | €43,788 | €33,497 | -€10,291 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,788 | €33,497 | -€10,291 | -23.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.