DEBOMA: 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.
What changed
DEBOMA
NACE 68.321, Property management for co-owned buildings (syndics)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€2,124
2024 · €2.8m-€2.8m
Equity
€9.6m
2024 · €9.6m-€2,124
Cash
€7,164
2024 · €63,689-€56,525
Balance sheet total
€21.8m
2024 · €15.4m+€6.4m
Largest movements
Assets
- Tangible fixed assets +€7.8m
up €7.8m (+164.1%), from €4.7m to €12.5m
of which Land and buildings: +€7.8m
- Current investments -€2.2m
down €2.2m (-58.7%), from €3.8m to €1.6m
- Stocks and contracts +€757,671
up €757,671 (+11.1%), from €6.8m to €7.6m
Equity and liabilities
- Debts after one year +€6.4m
up €6.4m (+122.2%), from €5.2m to €11.6m
of which Financial debts: +€4.4m
Income statement
- Gross operating margin -€3.4m
down €3.4m (-77.5%), from €4.4m to €991,663
- Taxes -€838,638
down €838,638 (-97.5%), from €859,985 to €21,348
- Other operating charges +€269,732
up €269,732 (+58.6%), from €460,138 to €729,870
- Financial income +€175,838
up €175,838 (+182.6%), from €96,282 to €272,120
of which Non-recurring financial income: +€151,211
- Depreciation +€131,063
up €131,063 (+110.7%), from €118,390 to €249,453
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.
Result 2024
€2.8m
Gross operating margin
-€3.4m
Depreciation
-€131,063
Provisions
+€43,836
Other operating charges
-€269,732
Financial income
+€175,838
Financial charges
-€123,282
Taxes
+€838,638
Deferred taxes and other
+€92,351
Result 2025
-€2,124
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.
From operations
-€607,328
Investment
-€5.8m
Financing
+€6.4m
Cash 2024
€63,689
From operations (derived)
-€607,328
Net result for the year
-€2,124
Depreciation
+€249,453
Stocks and contracts
-€757,671
Receivables within one year
-€134,567
Smaller working-capital items
-€15,446
Accrued charges and deferred income
+€53,026
Investment (derived)
-€5.8m
Investment in fixed assets (net)
-€8.0m
Current investments
+€2.2m
Financing
+€6.4m
Debts after one year
+€6.4m
Current portion of long-term debt
+€1,318
Cash 2025
€7,164
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,359,575 | €21,779,591 | +€6.4m | +41.8% |
| Fixed assets | 21/28 | €4,738,665 | €12,515,068 | +€7.8m | +164.1% |
| Tangible fixed assets | 22/27 | €4,738,665 | €12,515,068 | +€7.8m | +164.1% |
| Land and buildings | 22 | €4,709,012 | €12,493,323 | +€7.8m | +165.3% |
| Plant, machinery and equipment | 23 | €29,561 | €21,745 | -€7,816 | -26.4% |
| Furniture and vehicles | 24 | €93 | - | -€93 | |
| Current assets | 29/58 | €10,620,910 | €9,264,523 | -€1.4m | -12.8% |
| Stocks and contracts in progress | 3 | €6,796,175 | €7,553,846 | +€757,671 | +11.1% |
| Stocks | 30/36 | €6,796,175 | €7,553,846 | +€757,671 | +11.1% |
| Amounts receivable within one year | 40/41 | €11,047 | €145,614 | +€134,567 | +1218.1% |
| Trade receivables | 40 | €9,173 | €145,000 | +€135,827 | +1480.7% |
| Other amounts receivable | 41 | €1,874 | €614 | -€1,260 | -67.2% |
| Current investments | 50/53 | €3,750,000 | €1,550,000 | -€2.2m | -58.7% |
| Cash at bank and in hand | 54/58 | €63,689 | €7,164 | -€56,525 | -88.8% |
| Deferred charges and accrued income | 490/1 | - | €7,900 | +€7,900 | |
| Total equity and liabilities | 10/49 | €15,359,575 | €21,779,591 | +€6.4m | +41.8% |
| Equity | 10/15 | €9,561,911 | €9,559,787 | -€2,124 | 0.0% |
| Contributions | 10/11 | €392,000 | €392,000 | = | 0.0% |
| Capital | 10 | €392,000 | €392,000 | = | 0.0% |
| Issued capital | 100 | €392,000 | €392,000 | = | 0.0% |
| Reserves | 13 | €9,169,911 | €9,265,613 | +€95,702 | +1.0% |
| Non-distributable reserves | 130/1 | €39,200 | €39,200 | = | 0.0% |
| Legal reserve | 130 | €39,200 | €39,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €434,104 | €529,806 | +€95,702 | +22.0% |
| Distributable reserves | 133 | €8,696,607 | €8,696,607 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€97,826 | -€97,826 | |
| Provisions and deferred taxes | 16 | €199,270 | €186,927 | -€12,343 | -6.2% |
| Provisions for liabilities and charges | 160/5 | €43,836 | - | -€43,836 | |
| Major repairs and maintenance | 162 | €43,836 | - | -€43,836 | |
| Deferred taxes | 168 | €155,434 | €186,927 | +€31,493 | +20.3% |
| Amounts payable | 17/49 | €5,598,395 | €12,032,877 | +€6.4m | +114.9% |
| Amounts payable after more than one year | 17 | €5,217,590 | €11,592,931 | +€6.4m | +122.2% |
| Financial debts | 170/4 | €313,613 | €4,710,417 | +€4.4m | +1402.0% |
| Other amounts payable | 178/9 | €4,903,977 | €6,882,514 | +€2.0m | +40.3% |
| Amounts payable within one year | 42/48 | €380,805 | €386,920 | +€6,115 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €101,878 | €103,196 | +€1,318 | +1.3% |
| Trade debts | 44 | €38,289 | €44,148 | +€5,859 | +15.3% |
| Suppliers | 440/4 | €38,289 | €44,148 | +€5,859 | +15.3% |
| Taxes, remuneration and social security | 45 | €240,638 | €239,576 | -€1,062 | -0.4% |
| Taxes | 450/3 | €240,638 | €239,576 | -€1,062 | -0.4% |
| Accrued charges and deferred income | 492/3 | - | €53,026 | +€53,026 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,390 | €249,453 | +€131,063 | +110.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€43,836 | -€43,836 | |
| Other operating charges | 640/8 | €460,138 | €729,870 | +€269,732 | +58.6% |
| Gross operating margin | 9900 | €4,413,004 | €991,663 | -€3.4m | -77.5% |
| Operating profit (loss) | 9901 | €3,834,475 | €56,176 | -€3.8m | -98.5% |
| Financial income | 75/76B | €96,282 | €272,120 | +€175,838 | +182.6% |
| Recurring financial income | 75 | €96,282 | €120,909 | +€24,627 | +25.6% |
| Non-recurring financial income | 76B | - | €151,211 | +€151,211 | |
| Financial charges | 65/66B | €154,296 | €277,579 | +€123,282 | +79.9% |
| Recurring financial charges | 65 | €154,296 | €277,579 | +€123,282 | +79.9% |
| Profit (loss) for the period before taxes | 9903 | €3,776,461 | €50,717 | -€3.7m | -98.7% |
| Transfer from deferred taxes | 780 | €1,156 | €5,060 | +€3,904 | +337.8% |
| Transfer to deferred taxes | 680 | €125,000 | €36,553 | -€88,447 | -70.8% |
| Income taxes | 67/77 | €859,985 | €21,348 | -€838,638 | -97.5% |
| Profit (loss) for the period | 9904 | €2,792,631 | -€2,124 | -€2.8m | |
| Transfer from tax-exempt reserves | 789 | €2,244 | €13,956 | +€11,712 | +521.8% |
| Transfer to tax-exempt reserves | 689 | €375,000 | €109,658 | -€265,342 | -70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,419,876 | -€97,826 | -€2.5m |
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.