Debonair: 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.
What changed
Debonair
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€20,363
2024 · €428,842-€408,480
Equity
€3.3m
2024 · €3.2m+€20,363
Cash
€38,674
2024 · €18,283+€20,391
Balance sheet total
€4.1m
2024 · €4.4m-€329,750
Largest movements
Assets
- Receivables within one year -€353,219
down €353,219 (-67.7%), from €521,805 to €168,585
of which Other amounts receivable: -€349,721
Equity and liabilities
- Debts after one year -€375,374
down €375,374 (-37.2%), from €1.0m to €633,631
of which Financial debts: -€926,974
Income statement
- Financial income -€489,879
down €489,879 (-100.0%), from €490,000 to €121
- Gross operating margin +€73,935
up €73,935, from -€25,033 to €48,902
- Financial charges -€8,887
down €8,887 (-26.1%), from €33,989 to €25,102
- Other operating charges +€1,342
up €1,342 (+131%), from €1,026 to €2,368
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
€428,842
Gross operating margin
+€73,935
Depreciation
-€0
Other operating charges
-€1,342
Financial income
-€489,879
Financial charges
+€8,887
Taxes
-€82
Result 2025
€20,363
raises the resultlowers the result
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.
From operations
+€393,085
Investment
€0
Financing
-€372,694
Cash 2024
€18,283
From operations (derived)
+€393,085
Net result for the year
+€20,363
Depreciation
+€762
Receivables within one year
+€353,219
Deferred charges and accrued income
-€3,841
Trade debts
+€10,040
Smaller working-capital items
-€113
Other debts
+€12,655
Financing
-€372,694
Debts after one year
-€375,374
Current portion of long-term debt
+€2,680
Cash 2025
€38,674
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,381,173 | €4,051,423 | -€329,750 | -7.5% |
| Fixed assets | 21/28 | €3,837,119 | €3,836,358 | -€762 | 0.0% |
| Tangible fixed assets | 22/27 | €2,429 | €1,668 | -€762 | -31.4% |
| Furniture and vehicles | 24 | €2,429 | €1,668 | -€762 | -31.4% |
| Financial fixed assets | 28 | €3,834,690 | €3,834,690 | = | 0.0% |
| Current assets | 29/58 | €544,054 | €215,066 | -€328,988 | -60.5% |
| Amounts receivable within one year | 40/41 | €521,805 | €168,585 | -€353,219 | -67.7% |
| Trade receivables | 40 | €3,499 | €0 | -€3,499 | -100% |
| Other amounts receivable | 41 | €518,306 | €168,585 | -€349,721 | -67.5% |
| Cash at bank and in hand | 54/58 | €18,283 | €38,674 | +€20,391 | +112% |
| Deferred charges and accrued income | 490/1 | €3,966 | €7,807 | +€3,841 | +96.9% |
| Total equity and liabilities | 10/49 | €4,381,173 | €4,051,423 | -€329,750 | -7.5% |
| Equity | 10/15 | €3,240,602 | €3,260,965 | +€20,363 | +0.6% |
| Contributions | 10/11 | €900,000 | €900,000 | = | 0.0% |
| Capital | 10 | €900,000 | €900,000 | = | 0.0% |
| Issued capital | 100 | €900,000 | €900,000 | = | 0.0% |
| Reserves | 13 | €2,338,000 | €2,360,965 | +€22,965 | +1.0% |
| Non-distributable reserves | 130/1 | €90,000 | €90,000 | = | 0.0% |
| Legal reserve | 130 | €90,000 | €90,000 | = | 0.0% |
| Distributable reserves | 133 | €2,248,000 | €2,270,965 | +€22,965 | +1.0% |
| Profit (loss) carried forward | 14 | €2,602 | €0 | -€2,602 | -100% |
| Amounts payable | 17/49 | €1,140,571 | €790,458 | -€350,112 | -30.7% |
| Amounts payable after more than one year | 17 | €1,009,005 | €633,631 | -€375,374 | -37.2% |
| Financial debts | 170/4 | €1,009,005 | €82,031 | -€926,974 | -91.9% |
| Other amounts payable | 178/9 | - | €551,600 | +€551,600 | |
| Amounts payable within one year | 42/48 | €121,566 | €147,076 | +€25,510 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €104,294 | €106,974 | +€2,680 | +2.6% |
| Trade debts | 44 | €3,921 | €13,961 | +€10,040 | +256% |
| Suppliers | 440/4 | €3,921 | €13,961 | +€10,040 | +256% |
| Taxes, remuneration and social security | 45 | €11,144 | €11,280 | +€136 | +1.2% |
| Taxes | 450/3 | €11,144 | €11,280 | +€136 | +1.2% |
| Other amounts payable | 47/48 | €2,206 | €14,861 | +€12,655 | +574% |
| Accrued charges and deferred income | 492/3 | €10,000 | €9,751 | -€249 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €762 | €762 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,026 | €2,368 | +€1,342 | +131% |
| Gross operating margin | 9900 | -€25,033 | €48,902 | +€73,935 | |
| Operating profit (loss) | 9901 | -€26,821 | €45,773 | +€72,594 | |
| Financial income | 75/76B | €490,000 | €121 | -€489,879 | -100.0% |
| Recurring financial income | 75 | €490,000 | €121 | -€489,879 | -100.0% |
| Financial charges | 65/66B | €33,989 | €25,102 | -€8,887 | -26.1% |
| Recurring financial charges | 65 | €33,989 | €25,102 | -€8,887 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €429,190 | €20,793 | -€408,398 | -95.2% |
| Income taxes | 67/77 | €348 | €430 | +€82 | +23.6% |
| Profit (loss) for the period | 9904 | €428,842 | €20,363 | -€408,480 | -95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €428,842 | €20,363 | -€408,480 | -95.3% |
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 21 October 2026 via checked.be.