DEBODE: 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.
DEBODE
Largest movements
- Cash +€20,011
up €20,011 (+965.4%), from €2,073 to €22,084
mainly Depreciation (+€15,581) and Receivables within one year (+€13,477)
- Tangible fixed assets -€15,581
down €15,581 (-35.4%), from €44,058 to €28,477
- Receivables within one year -€13,477
no longer reported in 2025 (was €13,477)
of which Trade receivables: -€6,990
- Profit (loss) carried forward +€12,827
up €12,827 (+48.8%), from -€26,266 to -€13,439
- Debts after one year -€12,748
down €12,748 (-38.7%), from €32,928 to €20,179
- Other debts -€8,129
down €8,129 (-34.6%), from €23,508 to €15,379
- Trade debts -€6,130
down €6,130 (-73.7%), from €8,321 to €2,192
- Tax, wage and social debts +€4,597
up €4,597 (+2220.9%), from €207 to €4,804
of which Taxes: +€3,497
- Gross operating margin +€23,508
up €23,508 (+217.6%), from €10,803 to €34,311
- Taxes +€3,197
up €3,197 (+1544.5%), from €207 to €3,404
- Financial charges -€501
down €501 (-21.0%), from €2,381 to €1,880
- Depreciation -€468
down €468 (-2.9%), from €16,049 to €15,581
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 | €59,608 | €50,561 | -€9,047 | -15.2% |
| Fixed assets | 21/28 | €44,058 | €28,477 | -€15,581 | -35.4% |
| Tangible fixed assets | 22/27 | €44,058 | €28,477 | -€15,581 | -35.4% |
| Furniture and vehicles | 24 | €44,058 | €28,477 | -€15,581 | -35.4% |
| Current assets | 29/58 | €15,550 | €22,084 | +€6,534 | +42.0% |
| Amounts receivable within one year | 40/41 | €13,477 | - | -€13,477 | |
| Trade receivables | 40 | €6,990 | - | -€6,990 | |
| Other amounts receivable | 41 | €6,487 | - | -€6,487 | |
| Cash at bank and in hand | 54/58 | €2,073 | €22,084 | +€20,011 | +965.4% |
| Total equity and liabilities | 10/49 | €59,608 | €50,561 | -€9,047 | -15.2% |
| Equity | 10/15 | -€17,569 | -€4,742 | +€12,827 | +73.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €4,698 | €4,698 | = | 0.0% |
| Distributable reserves | 133 | €4,698 | €4,698 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,266 | -€13,439 | +€12,827 | +48.8% |
| Amounts payable | 17/49 | €77,176 | €55,302 | -€21,874 | -28.3% |
| Amounts payable after more than one year | 17 | €32,928 | €20,179 | -€12,748 | -38.7% |
| Financial debts | 170/4 | €32,928 | €20,179 | -€12,748 | -38.7% |
| Amounts payable within one year | 42/48 | €44,249 | €35,123 | -€9,126 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €12,212 | €12,748 | +€536 | +4.4% |
| Trade debts | 44 | €8,321 | €2,192 | -€6,130 | -73.7% |
| Suppliers | 440/4 | €8,321 | €2,192 | -€6,130 | -73.7% |
| Taxes, remuneration and social security | 45 | €207 | €4,804 | +€4,597 | +2220.9% |
| Taxes | 450/3 | €207 | €3,704 | +€3,497 | +1689.4% |
| Remuneration and social security | 454/9 | - | €1,100 | +€1,100 | |
| Other amounts payable | 47/48 | €23,508 | €15,379 | -€8,129 | -34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,049 | €15,581 | -€468 | -2.9% |
| Other operating charges | 640/8 | €487 | €619 | +€132 | +27.2% |
| Gross operating margin | 9900 | €10,803 | €34,311 | +€23,508 | +217.6% |
| Operating profit (loss) | 9901 | -€5,733 | €18,111 | +€23,844 | |
| Financial charges | 65/66B | €2,381 | €1,880 | -€501 | -21.0% |
| Recurring financial charges | 65 | €2,381 | €1,880 | -€501 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,114 | €16,231 | +€24,345 | |
| Income taxes | 67/77 | €207 | €3,404 | +€3,197 | +1544.5% |
| Profit (loss) for the period | 9904 | -€8,321 | €12,827 | +€21,148 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,321 | €12,827 | +€21,148 |
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 28 September 2026 via checked.be.