DEBOFISK: 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.
DEBOFISK
Largest movements
- Cash +€72,750
up €72,750 (+24.3%), from €299,169 to €371,920
mainly Net result for the year (+€33,923) and Receivables within one year (+€21,483)
- Receivables within one year -€21,483
down €21,483 (-19.2%), from €111,651 to €90,168
of which Trade receivables: -€26,371
- Reserves +€33,923
up €33,923 (+9.2%), from €369,144 to €403,068
- Trade debts +€15,918
up €15,918 (+73.9%), from €21,535 to €37,454
- Gross operating margin -€120,866
down €120,866 (-55.8%), from €216,733 to €95,868
- Taxes +€22,942
up €22,942 (+78.4%), from €29,270 to €52,212
- Depreciation +€2,878
up €2,878 (+44.7%), from €6,436 to €9,315
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 | €521,981 | €574,019 | +€52,038 | +10.0% |
| Fixed assets | 21/28 | €10,911 | €11,681 | +€770 | +7.1% |
| Tangible fixed assets | 22/27 | €10,911 | €11,661 | +€750 | +6.9% |
| Plant, machinery and equipment | 23 | €12 | €214 | +€202 | +1675.9% |
| Furniture and vehicles | 24 | €7,263 | €5,855 | -€1,408 | -19.4% |
| Other tangible fixed assets | 26 | €3,636 | €5,592 | +€1,956 | +53.8% |
| Financial fixed assets | 28 | - | €20 | +€20 | |
| Current assets | 29/58 | €511,070 | €562,338 | +€51,268 | +10.0% |
| Amounts receivable within one year | 40/41 | €111,651 | €90,168 | -€21,483 | -19.2% |
| Trade receivables | 40 | €111,651 | €85,280 | -€26,371 | -23.6% |
| Other amounts receivable | 41 | - | €4,889 | +€4,889 | |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €299,169 | €371,920 | +€72,750 | +24.3% |
| Deferred charges and accrued income | 490/1 | €250 | €250 | = | 0.0% |
| Total equity and liabilities | 10/49 | €521,981 | €574,019 | +€52,038 | +10.0% |
| Equity | 10/15 | €416,294 | €449,384 | +€33,090 | +7.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €369,144 | €403,068 | +€33,923 | +9.2% |
| Non-distributable reserves | 130/1 | €369,144 | €403,068 | +€33,923 | +9.2% |
| Reserves not available under the articles | 1311 | €227 | - | -€227 | |
| Other | 1319 | €368,918 | €403,068 | +€34,150 | +9.3% |
| Profit (loss) carried forward | 14 | €28,557 | €27,724 | -€833 | -2.9% |
| Amounts payable | 17/49 | €105,688 | €124,635 | +€18,947 | +17.9% |
| Amounts payable within one year | 42/48 | €101,438 | €120,385 | +€18,947 | +18.7% |
| Trade debts | 44 | €21,535 | €37,454 | +€15,918 | +73.9% |
| Suppliers | 440/4 | €21,535 | €37,454 | +€15,918 | +73.9% |
| Taxes, remuneration and social security | 45 | €36,546 | €39,522 | +€2,975 | +8.1% |
| Taxes | 450/3 | €36,546 | €39,522 | +€2,975 | +8.1% |
| Other amounts payable | 47/48 | €43,356 | €43,410 | +€54 | +0.1% |
| Accrued charges and deferred income | 492/3 | €4,250 | €4,250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,436 | €9,315 | +€2,878 | +44.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €701 | - | -€701 | |
| Other operating charges | 640/8 | €381 | €475 | +€94 | +24.6% |
| Gross operating margin | 9900 | €216,733 | €95,868 | -€120,866 | -55.8% |
| Operating profit (loss) | 9901 | €209,215 | €86,078 | -€123,137 | -58.9% |
| Financial income | 75/76B | €2,789 | €3,201 | +€412 | +14.8% |
| Recurring financial income | 75 | €2,789 | €3,201 | +€412 | +14.8% |
| Financial charges | 65/66B | €1,928 | €3,144 | +€1,216 | +63.0% |
| Recurring financial charges | 65 | €1,928 | €3,144 | +€1,216 | +63.0% |
| Profit (loss) for the period before taxes | 9903 | €210,075 | €86,135 | -€123,940 | -59.0% |
| Income taxes | 67/77 | €29,270 | €52,212 | +€22,942 | +78.4% |
| Profit (loss) for the period | 9904 | €180,806 | €33,923 | -€146,882 | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €180,806 | €33,923 | -€146,882 | -81.2% |
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 7 October 2026 via checked.be.