DEBOLE: 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.
DEBOLE
Largest movements
- Cash +€22,418
up €22,418 (+651.0%), from €3,444 to €25,862
mainly Net result for the year (+€23,195) and Depreciation (+€15,916)
- Receivables within one year +€18,345
up €18,345 (+135.6%), from €13,532 to €31,877
of which Other amounts receivable: +€23,803
- Tangible fixed assets -€7,179
down €7,179 (-3.2%), from €227,425 to €220,246
of which Land and buildings: -€12,503
- Profit (loss) carried forward +€23,195
up €23,195 (+36.1%), from €64,268 to €87,462
- Current portion of long-term debt +€8,333
new in 2025: €8,333
- Other debts +€6,160
up €6,160 (+13.0%), from €47,365 to €53,525
- Trade debts -€4,104
down €4,104 (-32.8%), from €12,525 to €8,421
- Gross operating margin +€69,394
up €69,394, from -€16,858 to €52,536
- Depreciation -€4,291
down €4,291 (-21.2%), from €20,207 to €15,916
- Financial charges -€1,022
down €1,022 (-63.9%), from €1,599 to €577
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 | €244,401 | €277,985 | +€33,584 | +13.7% |
| Fixed assets | 21/28 | €227,425 | €220,246 | -€7,179 | -3.2% |
| Tangible fixed assets | 22/27 | €227,425 | €220,246 | -€7,179 | -3.2% |
| Land and buildings | 22 | €224,224 | €211,721 | -€12,503 | -5.6% |
| Plant, machinery and equipment | 23 | €1,969 | €8,525 | +€6,556 | +333.0% |
| Furniture and vehicles | 24 | €1,233 | - | -€1,233 | |
| Current assets | 29/58 | €16,975 | €57,739 | +€40,764 | +240.1% |
| Amounts receivable within one year | 40/41 | €13,532 | €31,877 | +€18,345 | +135.6% |
| Trade receivables | 40 | €12,335 | €6,877 | -€5,458 | -44.2% |
| Other amounts receivable | 41 | €1,197 | €25,000 | +€23,803 | +1989.1% |
| Cash at bank and in hand | 54/58 | €3,444 | €25,862 | +€22,418 | +651.0% |
| Total equity and liabilities | 10/49 | €244,401 | €277,985 | +€33,584 | +13.7% |
| Equity | 10/15 | €184,511 | €207,706 | +€23,195 | +12.6% |
| Contributions | 10/11 | €109,312 | €109,312 | = | 0.0% |
| Reserves | 13 | €10,931 | €10,931 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,931 | €10,931 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,931 | €10,931 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,268 | €87,462 | +€23,195 | +36.1% |
| Amounts payable | 17/49 | €59,890 | €70,279 | +€10,389 | +17.3% |
| Amounts payable within one year | 42/48 | €59,890 | €70,279 | +€10,389 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | - | €8,333 | +€8,333 | |
| Trade debts | 44 | €12,525 | €8,421 | -€4,104 | -32.8% |
| Suppliers | 440/4 | €12,525 | €8,421 | -€4,104 | -32.8% |
| Other amounts payable | 47/48 | €47,365 | €53,525 | +€6,160 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,207 | €15,916 | -€4,291 | -21.2% |
| Other operating charges | 640/8 | €12,423 | €12,848 | +€425 | +3.4% |
| Gross operating margin | 9900 | -€16,858 | €52,536 | +€69,394 | |
| Operating profit (loss) | 9901 | -€49,488 | €23,771 | +€73,259 | |
| Financial income | 75/76B | €180 | €1 | -€179 | -99.6% |
| Recurring financial income | 75 | €180 | €1 | -€179 | -99.6% |
| Financial charges | 65/66B | €1,599 | €577 | -€1,022 | -63.9% |
| Recurring financial charges | 65 | €1,599 | €577 | -€1,022 | -63.9% |
| Profit (loss) for the period before taxes | 9903 | -€50,907 | €23,195 | +€74,102 | |
| Profit (loss) for the period | 9904 | -€50,907 | €23,195 | +€74,102 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,907 | €23,195 | +€74,102 |
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 6 October 2026 via checked.be.