DEBOLS: 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.
DEBOLS
Largest movements
- Tangible fixed assets -€13,336
down €13,336 (-91.2%), from €14,630 to €1,294
of which Plant, machinery and equipment: -€12,280
- Cash -€4,725
down €4,725 (-100.0%), from €4,726 to €1
mainly Net result for the year (-€11,545) and Other debts (-€8,204)
- Profit (loss) carried forward -€11,545
down €11,545 (-10.8%), from -€106,964 to -€118,509
- Other debts -€8,204
down €8,204 (-8.0%), from €102,332 to €94,128
- Tax, wage and social debts +€1,033
new in 2025: €1,033
- Trade debts +€469
up €469 (+79.7%), from €588 to €1,057
- Other operating charges +€7,375
up €7,375 (+877.2%), from €841 to €8,215
- Depreciation -€6,157
down €6,157 (-89.8%), from €6,857 to €700
- Gross operating margin +€2,563
up €2,563 (+50.5%), from -€5,077 to -€2,514
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 | €20,956 | €2,710 | -€18,246 | -87.1% |
| Fixed assets | 21/28 | €14,630 | €1,294 | -€13,336 | -91.2% |
| Intangible fixed assets | 21 | €0 | - | -€0 | |
| Tangible fixed assets | 22/27 | €14,630 | €1,294 | -€13,336 | -91.2% |
| Plant, machinery and equipment | 23 | €13,575 | €1,294 | -€12,280 | -90.5% |
| Furniture and vehicles | 24 | €1,056 | - | -€1,056 | |
| Current assets | 29/58 | €6,325 | €1,415 | -€4,910 | -77.6% |
| Amounts receivable within one year | 40/41 | €1,599 | €1,414 | -€185 | -11.5% |
| Other amounts receivable | 41 | €1,599 | €1,414 | -€185 | -11.5% |
| Cash at bank and in hand | 54/58 | €4,726 | €1 | -€4,725 | -100.0% |
| Total equity and liabilities | 10/49 | €20,956 | €2,710 | -€18,246 | -87.1% |
| Equity | 10/15 | -€81,964 | -€93,509 | -€11,545 | -14.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,964 | -€118,509 | -€11,545 | -10.8% |
| Amounts payable | 17/49 | €102,920 | €96,219 | -€6,701 | -6.5% |
| Amounts payable within one year | 42/48 | €102,920 | €96,219 | -€6,701 | -6.5% |
| Trade debts | 44 | €588 | €1,057 | +€469 | +79.7% |
| Suppliers | 440/4 | €588 | €1,057 | +€469 | +79.7% |
| Taxes, remuneration and social security | 45 | - | €1,033 | +€1,033 | |
| Taxes | 450/3 | - | €1,033 | +€1,033 | |
| Other amounts payable | 47/48 | €102,332 | €94,128 | -€8,204 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,857 | €700 | -€6,157 | -89.8% |
| Other operating charges | 640/8 | €841 | €8,215 | +€7,375 | +877.2% |
| Gross operating margin | 9900 | -€5,077 | -€2,514 | +€2,563 | +50.5% |
| Operating profit (loss) | 9901 | -€12,774 | -€11,429 | +€1,345 | +10.5% |
| Financial charges | 65/66B | €83 | €115 | +€32 | +39.1% |
| Recurring financial charges | 65 | €83 | €115 | +€32 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,857 | -€11,545 | +€1,313 | +10.2% |
| Profit (loss) for the period | 9904 | -€12,857 | -€11,545 | +€1,313 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,857 | -€11,545 | +€1,313 | +10.2% |
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 6 October 2026 via checked.be.