.deboeck: 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.
.deboeck
Largest movements
- Cash -€69,939
down €69,939 (-89.1%), from €78,524 to €8,584
mainly Net result for the year (-€52,653) and Contributions, distributions and other (-€25,000)
- Deferred charges and accrued income -€12,509
down €12,509 (-72.1%), from €17,360 to €4,851
- Tangible fixed assets -€10,520
down €10,520 (-55.5%), from €18,972 to €8,452
of which Furniture and vehicles: -€9,701
- Receivables within one year +€3,534
up €3,534 (+11.8%), from €30,004 to €33,538
of which Other amounts receivable: +€28,448
- Reserves -€77,653
down €77,653 (-69.6%), from €111,600 to €33,947
of which Distributable reserves: -€75,793
- Current portion of long-term debt -€7,739
down €7,739 (-100.0%), from €7,739 to €0
- Tax, wage and social debts -€4,765
down €4,765 (-97.6%), from €4,883 to €119
- Gross operating margin -€163,306
down €163,306, from €124,670 to -€38,636
- Taxes -€23,166
down €23,166 (-98.6%), from €23,484 to €319
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 | €144,860 | €55,425 | -€89,434 | -61.7% |
| Fixed assets | 21/28 | €18,972 | €8,452 | -€10,520 | -55.5% |
| Tangible fixed assets | 22/27 | €18,972 | €8,452 | -€10,520 | -55.5% |
| Plant, machinery and equipment | 23 | €2,839 | €2,020 | -€819 | -28.9% |
| Furniture and vehicles | 24 | €16,133 | €6,432 | -€9,701 | -60.1% |
| Current assets | 29/58 | €125,887 | €46,973 | -€78,914 | -62.7% |
| Amounts receivable within one year | 40/41 | €30,004 | €33,538 | +€3,534 | +11.8% |
| Trade receivables | 40 | €24,914 | €0 | -€24,914 | -100.0% |
| Other amounts receivable | 41 | €5,090 | €33,538 | +€28,448 | +558.9% |
| Cash at bank and in hand | 54/58 | €78,524 | €8,584 | -€69,939 | -89.1% |
| Deferred charges and accrued income | 490/1 | €17,360 | €4,851 | -€12,509 | -72.1% |
| Total equity and liabilities | 10/49 | €144,860 | €55,425 | -€89,434 | -61.7% |
| Equity | 10/15 | €130,200 | €52,547 | -€77,653 | -59.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,600 | €33,947 | -€77,653 | -69.6% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €109,740 | €33,947 | -€75,793 | -69.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €14,660 | €2,878 | -€11,782 | -80.4% |
| Amounts payable within one year | 42/48 | €14,660 | €2,878 | -€11,782 | -80.4% |
| Current portion of amounts payable after more than one year | 42 | €7,739 | €0 | -€7,739 | -100.0% |
| Trade debts | 44 | €2,037 | €2,759 | +€722 | +35.4% |
| Suppliers | 440/4 | €2,037 | €2,759 | +€722 | +35.4% |
| Taxes, remuneration and social security | 45 | €4,883 | €119 | -€4,765 | -97.6% |
| Taxes | 450/3 | €4,883 | €119 | -€4,765 | -97.6% |
| Non-recurring operating income | 76A | €104,991 | €0 | -€104,991 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,520 | €10,520 | = | 0.0% |
| Other operating charges | 640/8 | €2,985 | €1,905 | -€1,080 | -36.2% |
| Gross operating margin | 9900 | €124,670 | -€38,636 | -€163,306 | |
| Operating profit (loss) | 9901 | €111,165 | -€51,061 | -€162,226 | |
| Financial income | 75/76B | €54 | €791 | +€737 | +1363.9% |
| Recurring financial income | 75 | €54 | €791 | +€737 | +1363.9% |
| Financial charges | 65/66B | €2,744 | €2,063 | -€680 | -24.8% |
| Recurring financial charges | 65 | €2,744 | €2,063 | -€680 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €108,475 | -€52,334 | -€160,809 | |
| Income taxes | 67/77 | €23,484 | €319 | -€23,166 | -98.6% |
| Profit (loss) for the period | 9904 | €84,991 | -€52,653 | -€137,643 | |
| Profit (loss) for the period to be appropriated | 9905 | €84,991 | -€52,653 | -€137,643 |
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 9 October 2026 via checked.be.