DEBODEL: 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.
DEBODEL
Largest movements
- Cash +€96,845
up €96,845 (+248%), from €38,999 to €135,843
mainly Depreciation (+€97,091) and Trade debts (+€34,311)
- Tangible fixed assets -€56,271
down €56,271 (-7.4%), from €761,260 to €704,989
of which Land and buildings: -€56,088
- Trade debts +€34,311
up €34,311 (+45.6%), from €75,164 to €109,475
- Profit (loss) carried forward +€19,094
up €19,094 (+99.0%), from €19,285 to €38,379
- Depreciation -€48,558
down €48,558 (-33.3%), from €145,650 to €97,091
- Gross operating margin -€21,421
down €21,421 (-13.3%), from €161,193 to €139,772
- Other operating charges +€9,331
up €9,331 (+215%), from €4,336 to €13,667
- Financial income -€5,415
no longer reported in 2025 (was €5,415)
- Taxes +€3,164
up €3,164 (+76.1%), from €4,160 to €7,323
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 | €803,982 | €848,106 | +€44,125 | +5.5% |
| Fixed assets | 21/28 | €761,260 | €704,989 | -€56,271 | -7.4% |
| Tangible fixed assets | 22/27 | €761,260 | €704,989 | -€56,271 | -7.4% |
| Land and buildings | 22 | €761,077 | €704,989 | -€56,088 | -7.4% |
| Plant, machinery and equipment | 23 | €44 | - | -€44 | |
| Furniture and vehicles | 24 | €139 | - | -€139 | |
| Current assets | 29/58 | €42,722 | €143,118 | +€100,396 | +235% |
| Cash at bank and in hand | 54/58 | €38,999 | €135,843 | +€96,845 | +248% |
| Deferred charges and accrued income | 490/1 | €3,723 | €7,274 | +€3,552 | +95.4% |
| Total equity and liabilities | 10/49 | €803,982 | €848,106 | +€44,125 | +5.5% |
| Equity | 10/15 | €76,185 | €95,279 | +€19,094 | +25.1% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €25,914 | €25,914 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,762 | €1,762 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,762 | €1,762 | = | 0.0% |
| Distributable reserves | 133 | €24,152 | €24,152 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,285 | €38,379 | +€19,094 | +99.0% |
| Amounts payable | 17/49 | €727,796 | €752,827 | +€25,031 | +3.4% |
| Amounts payable after more than one year | 17 | €622,942 | €616,983 | -€5,959 | -1.0% |
| Financial debts | 170/4 | €622,942 | €616,983 | -€5,959 | -1.0% |
| Amounts payable within one year | 42/48 | €103,018 | €134,395 | +€31,377 | +30.5% |
| Current portion of amounts payable after more than one year | 42 | €21,079 | €14,962 | -€6,117 | -29.0% |
| Trade debts | 44 | €75,164 | €109,475 | +€34,311 | +45.6% |
| Suppliers | 440/4 | €75,164 | €109,475 | +€34,311 | +45.6% |
| Advances received on contracts in progress | 46 | - | €2,635 | +€2,635 | |
| Taxes, remuneration and social security | 45 | €4,160 | €7,323 | +€3,164 | +76.1% |
| Taxes | 450/3 | €4,160 | €7,323 | +€3,164 | +76.1% |
| Other amounts payable | 47/48 | €2,615 | - | -€2,615 | |
| Accrued charges and deferred income | 492/3 | €1,837 | €1,450 | -€387 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,650 | €97,091 | -€48,558 | -33.3% |
| Other operating charges | 640/8 | €4,336 | €13,667 | +€9,331 | +215% |
| Gross operating margin | 9900 | €161,193 | €139,772 | -€21,421 | -13.3% |
| Operating profit (loss) | 9901 | €11,207 | €29,013 | +€17,806 | +159% |
| Financial income | 75/76B | €5,415 | - | -€5,415 | |
| Recurring financial income | 75 | €5,415 | - | -€5,415 | |
| Financial charges | 65/66B | €2,381 | €2,596 | +€215 | +9.0% |
| Recurring financial charges | 65 | €2,381 | €2,596 | +€215 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €14,241 | €26,417 | +€12,176 | +85.5% |
| Income taxes | 67/77 | €4,160 | €7,323 | +€3,164 | +76.1% |
| Profit (loss) for the period | 9904 | €10,082 | €19,094 | +€9,012 | +89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,082 | €19,094 | +€9,012 | +89.4% |
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 28 October 2026 via checked.be.