DeBoCo: 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.
DeBoCo
Largest movements
- Current investments +€5,616
up €5,616 (+35.0%), from €16,028 to €21,644
- Cash -€1,965
down €1,965 (-47.6%), from €4,127 to €2,162
mainly Current investments (-€5,616) and Investment in fixed assets (net) (-€2,875)
- Tangible fixed assets +€1,867
up €1,867 (+65.5%), from €2,849 to €4,716
- Profit (loss) carried forward +€7,229
up €7,229, from -€4,990 to €2,239
- Other debts -€1,970
down €1,970 (-13.9%), from €14,173 to €12,203
- Gross operating margin +€3,099
up €3,099 (+38.3%), from €8,087 to €11,186
- Financial income +€147
up €147 (+1,090%), from €13 to €160
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 | €23,743 | €29,002 | +€5,258 | +22.1% |
| Fixed assets | 21/28 | €2,849 | €4,716 | +€1,867 | +65.5% |
| Tangible fixed assets | 22/27 | €2,849 | €4,716 | +€1,867 | +65.5% |
| Furniture and vehicles | 24 | €2,849 | €4,716 | +€1,867 | +65.5% |
| Current assets | 29/58 | €20,895 | €24,286 | +€3,392 | +16.2% |
| Amounts receivable within one year | 40/41 | €740 | €480 | -€260 | -35.1% |
| Trade receivables | 40 | €740 | €480 | -€260 | -35.1% |
| Current investments | 50/53 | €16,028 | €21,644 | +€5,616 | +35.0% |
| Cash at bank and in hand | 54/58 | €4,127 | €2,162 | -€1,965 | -47.6% |
| Total equity and liabilities | 10/49 | €23,743 | €29,002 | +€5,258 | +22.1% |
| Equity | 10/15 | €9,570 | €16,799 | +€7,229 | +75.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,360 | €8,360 | = | 0.0% |
| Distributable reserves | 133 | €8,360 | €8,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,990 | €2,239 | +€7,229 | |
| Amounts payable | 17/49 | €14,173 | €12,203 | -€1,970 | -13.9% |
| Amounts payable within one year | 42/48 | €14,173 | €12,203 | -€1,970 | -13.9% |
| Other amounts payable | 47/48 | €14,173 | €12,203 | -€1,970 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,079 | €1,008 | -€71 | -6.5% |
| Other operating charges | 640/8 | €521 | €592 | +€71 | +13.7% |
| Gross operating margin | 9900 | €8,087 | €11,186 | +€3,099 | +38.3% |
| Operating profit (loss) | 9901 | €6,487 | €9,585 | +€3,098 | +47.8% |
| Financial income | 75/76B | €13 | €160 | +€147 | +1,090% |
| Recurring financial income | 75 | €13 | €160 | +€147 | +1,090% |
| Financial charges | 65/66B | €107 | €118 | +€11 | +10.7% |
| Recurring financial charges | 65 | €107 | €118 | +€11 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €6,394 | €9,627 | +€3,233 | +50.6% |
| Income taxes | 67/77 | €2,413 | €2,398 | -€14 | -0.6% |
| Profit (loss) for the period | 9904 | €3,981 | €7,229 | +€3,248 | +81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,981 | €7,229 | +€3,248 | +81.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.