DEBOGRO: 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.
DEBOGRO
Largest movements
- Tangible fixed assets -€19,154
down €19,154 (-3.4%), from €555,802 to €536,648
of which Land and buildings: -€19,633
- Receivables within one year -€7,699
down €7,699 (-81.4%), from €9,453 to €1,754
of which Trade receivables: -€6,562
- Debts after one year -€39,510
down €39,510 (-12.5%), from €315,066 to €275,557
of which Advances received on contracts in progress: -€108,844
- Reserves +€20,327
up €20,327 (+29.6%), from €68,698 to €89,025
- Other operating charges -€6,264
down €6,264 (-79.3%), from €7,900 to €1,637
- Gross operating margin -€2,335
down €2,335 (-3.5%), from €66,825 to €64,490
- Taxes +€731
up €731 (+9.8%), from €7,471 to €8,202
- Financial charges +€681
up €681 (+5.2%), from €13,191 to €13,872
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 | €598,864 | €578,732 | -€20,132 | -3.4% |
| Fixed assets | 21/28 | €556,052 | €536,898 | -€19,154 | -3.4% |
| Tangible fixed assets | 22/27 | €555,802 | €536,648 | -€19,154 | -3.4% |
| Land and buildings | 22 | €552,744 | €533,112 | -€19,633 | -3.6% |
| Plant, machinery and equipment | 23 | €3,058 | €3,537 | +€479 | +15.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €42,812 | €41,834 | -€978 | -2.3% |
| Amounts receivable within one year | 40/41 | €9,453 | €1,754 | -€7,699 | -81.4% |
| Trade receivables | 40 | €6,562 | €0 | -€6,562 | -100% |
| Other amounts receivable | 41 | €2,891 | €1,754 | -€1,138 | -39.4% |
| Cash at bank and in hand | 54/58 | €33,359 | €37,652 | +€4,292 | +12.9% |
| Deferred charges and accrued income | 490/1 | - | €2,429 | +€2,429 | |
| Total equity and liabilities | 10/49 | €598,864 | €578,732 | -€20,132 | -3.4% |
| Equity | 10/15 | €197,298 | €217,625 | +€20,327 | +10.3% |
| Contributions | 10/11 | €128,600 | €128,600 | = | 0.0% |
| Reserves | 13 | €68,698 | €89,025 | +€20,327 | +29.6% |
| Distributable reserves | 133 | €68,698 | €89,025 | +€20,327 | +29.6% |
| Amounts payable | 17/49 | €401,566 | €361,107 | -€40,459 | -10.1% |
| Amounts payable after more than one year | 17 | €315,066 | €275,557 | -€39,510 | -12.5% |
| Financial debts | 170/4 | €206,222 | €275,557 | +€69,335 | +33.6% |
| Advances received on contracts in progress | 176 | €108,844 | €0 | -€108,844 | -100% |
| Amounts payable within one year | 42/48 | €86,500 | €85,550 | -€950 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €38,581 | €40,649 | +€2,068 | +5.4% |
| Trade debts | 44 | €2,411 | €3,255 | +€844 | +35.0% |
| Suppliers | 440/4 | €2,411 | €3,255 | +€844 | +35.0% |
| Taxes, remuneration and social security | 45 | €12,477 | €14,465 | +€1,988 | +15.9% |
| Taxes | 450/3 | €9,777 | €14,465 | +€4,688 | +48.0% |
| Remuneration and social security | 454/9 | €2,700 | €0 | -€2,700 | -100% |
| Other amounts payable | 47/48 | €33,030 | €27,180 | -€5,850 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,875 | €20,453 | +€578 | +2.9% |
| Other operating charges | 640/8 | €7,900 | €1,637 | -€6,264 | -79.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €66,825 | €64,490 | -€2,335 | -3.5% |
| Operating profit (loss) | 9901 | €39,050 | €42,400 | +€3,351 | +8.6% |
| Financial charges | 65/66B | €13,191 | €13,872 | +€681 | +5.2% |
| Recurring financial charges | 65 | €13,191 | €13,872 | +€681 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €25,859 | €28,529 | +€2,670 | +10.3% |
| Income taxes | 67/77 | €7,471 | €8,202 | +€731 | +9.8% |
| Profit (loss) for the period | 9904 | €18,388 | €20,327 | +€1,939 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,388 | €20,327 | +€1,939 | +10.5% |
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 16 October 2026 via checked.be.