DEBOFIN: what changed
What changed
DEBOFIN
NACE 82.100, Office administrative and support services
filed annual accounts (NBB)
Net result for the year
€16,198
2024 · €27,285-€11,087
Equity
€478,108
2024 · €461,910+€16,198
Cash
€107,386
2024 · €97,550+€9,837
Balance sheet total
€573,003
2024 · €574,939-€1,935
Largest movements
Assets
- Tangible fixed assets -€13,229
down €13,229 (-5.1%), from €258,222 to €244,993
of which Land and buildings: -€11,478
- Cash +€9,837
up €9,837 (+10.1%), from €97,550 to €107,386
mainly Net result for the year (+€16,198) and Depreciation (+€13,229)
Equity and liabilities
- Reserves +€16,198
up €16,198 (+3.7%), from €443,318 to €459,516
of which Distributable reserves: +€22,165
- Debts after one year -€12,360
down €12,360 (-23.5%), from €52,520 to €40,160
Income statement
- Gross operating margin -€16,617
down €16,617 (-28.1%), from €59,119 to €42,502
- Taxes -€3,146
down €3,146 (-22.4%), from €14,070 to €10,924
- Financial charges -€1,841
down €1,841 (-32.1%), from €5,740 to €3,899
- Depreciation -€1,345
down €1,345 (-9.2%), from €14,574 to €13,229
- Financial income -€690
down €690 (-33.4%), from €2,066 to €1,375
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€27,285
Gross operating margin
-€16,617
Depreciation
+€1,345
Other operating charges
+€189
Financial income
-€690
Financial charges
+€1,841
Taxes
+€3,146
Deferred taxes and other
-€301
Result 2025
€16,198
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€23,789
Investment
€0
Financing
-€13,953
Cash 2024
€97,550
From operations (derived)
+€23,789
Net result for the year
+€16,198
Depreciation
+€13,229
Receivables within one year
-€1,123
Deferred charges and accrued income
-€334
Provisions
-€1,989
Trade debts
+€1,133
Tax, wage and social debts
-€3,325
Financing
-€13,953
Debts after one year
-€12,360
Current portion of long-term debt
-€1,599
Short-term financial debts
+€6
Cash 2025
€107,386
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €574,939 | €573,003 | -€1,935 | -0.3% |
| Fixed assets | 21/28 | €258,222 | €244,993 | -€13,229 | -5.1% |
| Tangible fixed assets | 22/27 | €258,222 | €244,993 | -€13,229 | -5.1% |
| Land and buildings | 22 | €251,826 | €240,347 | -€11,478 | -4.6% |
| Plant, machinery and equipment | 23 | €3,233 | €2,212 | -€1,021 | -31.6% |
| Furniture and vehicles | 24 | €3,163 | €2,433 | -€730 | -23.1% |
| Current assets | 29/58 | €316,717 | €328,011 | +€11,294 | +3.6% |
| Amounts receivable within one year | 40/41 | €217,239 | €218,363 | +€1,123 | +0.5% |
| Trade receivables | 40 | €11,051 | €11,447 | +€396 | +3.6% |
| Other amounts receivable | 41 | €206,188 | €206,916 | +€728 | +0.4% |
| Cash at bank and in hand | 54/58 | €97,550 | €107,386 | +€9,837 | +10.1% |
| Deferred charges and accrued income | 490/1 | €1,928 | €2,262 | +€334 | +17.3% |
| Total equity and liabilities | 10/49 | €574,939 | €573,003 | -€1,935 | -0.3% |
| Equity | 10/15 | €461,910 | €478,108 | +€16,198 | +3.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €443,318 | €459,516 | +€16,198 | +3.7% |
| Tax-exempt reserves | 132 | €97,130 | €91,163 | -€5,967 | -6.1% |
| Distributable reserves | 133 | €346,188 | €368,353 | +€22,165 | +6.4% |
| Provisions and deferred taxes | 16 | €32,377 | €30,388 | -€1,989 | -6.1% |
| Deferred taxes | 168 | €32,377 | €30,388 | -€1,989 | -6.1% |
| Amounts payable | 17/49 | €80,652 | €64,507 | -€16,145 | -20.0% |
| Amounts payable after more than one year | 17 | €52,520 | €40,160 | -€12,360 | -23.5% |
| Financial debts | 170/4 | €52,520 | €40,160 | -€12,360 | -23.5% |
| Amounts payable within one year | 42/48 | €28,132 | €24,347 | -€3,785 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €13,959 | €12,360 | -€1,599 | -11.5% |
| Financial debts | 43 | €2,128 | €2,134 | +€6 | +0.3% |
| Credit institutions | 430/8 | €2,128 | €2,134 | +€6 | +0.3% |
| Trade debts | 44 | €2,959 | €4,092 | +€1,133 | +38.3% |
| Suppliers | 440/4 | €2,959 | €4,092 | +€1,133 | +38.3% |
| Taxes, remuneration and social security | 45 | €9,086 | €5,762 | -€3,325 | -36.6% |
| Taxes | 450/3 | €8,194 | €3,012 | -€5,181 | -63.2% |
| Remuneration and social security | 454/9 | €893 | €2,750 | +€1,857 | +208% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,574 | €13,229 | -€1,345 | -9.2% |
| Other operating charges | 640/8 | €1,806 | €1,616 | -€189 | -10.5% |
| Gross operating margin | 9900 | €59,119 | €42,502 | -€16,617 | -28.1% |
| Operating profit (loss) | 9901 | €42,739 | €27,656 | -€15,082 | -35.3% |
| Financial income | 75/76B | €2,066 | €1,375 | -€690 | -33.4% |
| Recurring financial income | 75 | €2,066 | €1,375 | -€690 | -33.4% |
| Financial charges | 65/66B | €5,740 | €3,899 | -€1,841 | -32.1% |
| Recurring financial charges | 65 | €5,740 | €3,899 | -€1,841 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €39,065 | €25,133 | -€13,931 | -35.7% |
| Transfer from deferred taxes | 780 | €2,290 | €1,989 | -€301 | -13.1% |
| Income taxes | 67/77 | €14,070 | €10,924 | -€3,146 | -22.4% |
| Profit (loss) for the period | 9904 | €27,285 | €16,198 | -€11,087 | -40.6% |
| Transfer from tax-exempt reserves | 789 | €6,870 | €5,967 | -€903 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,155 | €22,165 | -€11,990 | -35.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.