DEBOLLE ANN: 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.
DEBOLLE ANN
Largest movements
- Cash +€14,460
up €14,460 (+26.0%), from €55,613 to €70,072
mainly Net result for the year (+€6,374) and Other debts (+€5,930)
- Receivables within one year -€1,264
down €1,264 (-66.6%), from €1,897 to €633
- Reserves +€6,374
up €6,374 (+25.7%), from €24,820 to €31,194
- Other debts +€5,930
up €5,930 (+113%), from €5,243 to €11,173
- Tax, wage and social debts +€1,433
up €1,433 (+95.1%), from €1,506 to €2,939
of which Taxes: +€1,433
- Gross operating margin +€12,056
up €12,056, from -€2,723 to €9,333
- Taxes +€1,436
up €1,436, from €0 to €1,436
- Financial charges +€146
up €146 (+33.0%), from €442 to €588
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 | €57,784 | €70,991 | +€13,206 | +22.9% |
| Current assets | 29/58 | €57,784 | €70,991 | +€13,206 | +22.9% |
| Amounts receivable within one year | 40/41 | €1,897 | €633 | -€1,264 | -66.6% |
| Other amounts receivable | 41 | €1,897 | €633 | -€1,264 | -66.6% |
| Cash at bank and in hand | 54/58 | €55,613 | €70,072 | +€14,460 | +26.0% |
| Deferred charges and accrued income | 490/1 | €275 | €285 | +€10 | +3.7% |
| Total equity and liabilities | 10/49 | €57,784 | €70,991 | +€13,206 | +22.9% |
| Equity | 10/15 | €49,609 | €55,984 | +€6,374 | +12.8% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €24,820 | €31,194 | +€6,374 | +25.7% |
| Distributable reserves | 133 | €24,820 | €31,194 | +€6,374 | +25.7% |
| Amounts payable | 17/49 | €8,175 | €15,007 | +€6,832 | +83.6% |
| Amounts payable within one year | 42/48 | €8,124 | €15,007 | +€6,883 | +84.7% |
| Trade debts | 44 | €1,376 | €896 | -€480 | -34.9% |
| Suppliers | 440/4 | €1,376 | €896 | -€480 | -34.9% |
| Taxes, remuneration and social security | 45 | €1,506 | €2,939 | +€1,433 | +95.1% |
| Taxes | 450/3 | €6 | €1,439 | +€1,433 | +23,487% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €5,243 | €11,173 | +€5,930 | +113% |
| Accrued charges and deferred income | 492/3 | €51 | €0 | -€51 | -100% |
| Other operating charges | 640/8 | €910 | €935 | +€25 | +2.7% |
| Gross operating margin | 9900 | -€2,723 | €9,333 | +€12,056 | |
| Operating profit (loss) | 9901 | -€3,634 | €8,398 | +€12,031 | |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €442 | €588 | +€146 | +33.0% |
| Recurring financial charges | 65 | €442 | €588 | +€146 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,071 | €7,810 | +€11,881 | |
| Income taxes | 67/77 | €0 | €1,436 | +€1,436 | |
| Profit (loss) for the period | 9904 | -€4,071 | €6,374 | +€10,445 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,071 | €6,374 | +€10,445 |
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 20 October 2026 via checked.be.