Deboel.EU: 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.
Deboel.EU
Largest movements
- Tangible fixed assets -€23,954
down €23,954 (-24.5%), from €97,665 to €73,711
of which Furniture and vehicles: -€24,180
- Current investments +€20,000
up €20,000 (+20.0%), from €100,000 to €120,000
- Receivables within one year +€9,633
up €9,633 (+18.3%), from €52,653 to €62,286
of which Other amounts receivable: +€10,674
- Cash +€9,151
up €9,151 (+17.1%), from €53,516 to €62,667
mainly Net result for the year (+€42,865) and Depreciation (+€24,797)
- Reserves +€42,865
up €42,865 (+18.7%), from €229,400 to €272,265
- Current portion of long-term debt -€26,112
down €26,112 (-75.3%), from €34,684 to €8,572
- Debts after one year -€8,572
down €8,572 (-85.5%), from €10,029 to €1,457
- Tax, wage and social debts +€4,037
up €4,037 (+28.1%), from €14,371 to €18,408
of which Remuneration and social security: +€2,910
- Trade debts +€3,330
up €3,330 (+98.0%), from €3,399 to €6,729
- Gross operating margin +€9,801
up €9,801 (+13.1%), from €74,955 to €84,756
- Taxes +€2,650
up €2,650 (+18.2%), from €14,602 to €17,253
- Depreciation +€975
up €975 (+4.1%), from €23,821 to €24,797
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 | €305,422 | €320,431 | +€15,010 | +4.9% |
| Fixed assets | 21/28 | €97,665 | €73,711 | -€23,954 | -24.5% |
| Tangible fixed assets | 22/27 | €97,665 | €73,711 | -€23,954 | -24.5% |
| Plant, machinery and equipment | 23 | €4,349 | €4,575 | +€226 | +5.2% |
| Furniture and vehicles | 24 | €93,315 | €69,136 | -€24,180 | -25.9% |
| Current assets | 29/58 | €207,757 | €246,720 | +€38,963 | +18.8% |
| Amounts receivable within one year | 40/41 | €52,653 | €62,286 | +€9,633 | +18.3% |
| Trade receivables | 40 | €19,333 | €18,292 | -€1,041 | -5.4% |
| Other amounts receivable | 41 | €33,320 | €43,995 | +€10,674 | +32.0% |
| Current investments | 50/53 | €100,000 | €120,000 | +€20,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €53,516 | €62,667 | +€9,151 | +17.1% |
| Deferred charges and accrued income | 490/1 | €1,588 | €1,767 | +€179 | +11.3% |
| Total equity and liabilities | 10/49 | €305,422 | €320,431 | +€15,010 | +4.9% |
| Equity | 10/15 | €242,400 | €285,265 | +€42,865 | +17.7% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €229,400 | €272,265 | +€42,865 | +18.7% |
| Distributable reserves | 133 | €229,400 | €272,265 | +€42,865 | +18.7% |
| Amounts payable | 17/49 | €63,022 | €35,166 | -€27,856 | -44.2% |
| Amounts payable after more than one year | 17 | €10,029 | €1,457 | -€8,572 | -85.5% |
| Financial debts | 170/4 | €10,029 | €1,457 | -€8,572 | -85.5% |
| Amounts payable within one year | 42/48 | €52,993 | €33,709 | -€19,284 | -36.4% |
| Current portion of amounts payable after more than one year | 42 | €34,684 | €8,572 | -€26,112 | -75.3% |
| Trade debts | 44 | €3,399 | €6,729 | +€3,330 | +98.0% |
| Suppliers | 440/4 | €3,399 | €6,729 | +€3,330 | +98.0% |
| Advances received on contracts in progress | 46 | €539 | - | -€539 | |
| Taxes, remuneration and social security | 45 | €14,371 | €18,408 | +€4,037 | +28.1% |
| Taxes | 450/3 | €14,371 | €15,498 | +€1,127 | +7.8% |
| Remuneration and social security | 454/9 | - | €2,910 | +€2,910 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,821 | €24,797 | +€975 | +4.1% |
| Other operating charges | 640/8 | €445 | €385 | -€61 | -13.7% |
| Gross operating margin | 9900 | €74,955 | €84,756 | +€9,801 | +13.1% |
| Operating profit (loss) | 9901 | €50,688 | €59,575 | +€8,887 | +17.5% |
| Financial income | 75/76B | €1,904 | €2,063 | +€159 | +8.4% |
| Recurring financial income | 75 | €1,904 | €2,063 | +€159 | +8.4% |
| Financial charges | 65/66B | €1,894 | €1,520 | -€374 | -19.8% |
| Recurring financial charges | 65 | €1,894 | €1,520 | -€374 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €50,698 | €60,118 | +€9,420 | +18.6% |
| Income taxes | 67/77 | €14,602 | €17,253 | +€2,650 | +18.2% |
| Profit (loss) for the period | 9904 | €36,095 | €42,865 | +€6,770 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,095 | €42,865 | +€6,770 | +18.8% |
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 10 October 2026 via checked.be.