DEBOO: 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.
DEBOO
Largest movements
- Stocks and contracts -€153,628
down €153,628 (-75.5%), from €203,520 to €49,893
- Cash +€55,673
up €55,673 (+153.7%), from €36,227 to €91,900
mainly Stocks and contracts (+€153,628) and Net result for the year (+€59,084)
- Receivables within one year -€48,842
down €48,842 (-51.9%), from €94,173 to €45,332
of which Trade receivables: -€48,888
- Deferred charges and accrued income +€19,588
up €19,588 (+484.4%), from €4,044 to €23,632
- Other debts -€80,250
down €80,250 (-15.6%), from €513,900 to €433,650
- Tax, wage and social debts -€67,468
down €67,468 (-66.2%), from €101,864 to €34,396
of which Taxes: -€37,298
- Reserves +€59,084
up €59,084 (+11.4%), from €519,566 to €578,650
of which Distributable reserves: +€59,084
- Trade debts -€43,642
down €43,642 (-89.3%), from €48,883 to €5,242
- Gross operating margin -€252,342
down €252,342 (-49.7%), from €507,920 to €255,578
- Staff costs -€185,338
down €185,338 (-55.1%), from €336,158 to €150,820
- Write-downs -€26,496
down €26,496, from €13,983 to -€12,512
- Taxes -€8,239
down €8,239 (-22.3%), from €36,877 to €28,638
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,265,476 | €1,133,201 | -€132,275 | -10.5% |
| Fixed assets | 21/28 | €927,511 | €922,445 | -€5,066 | -0.5% |
| Tangible fixed assets | 22/27 | €927,511 | €922,445 | -€5,066 | -0.5% |
| Land and buildings | 22 | €921,897 | €919,899 | -€1,999 | -0.2% |
| Plant, machinery and equipment | 23 | €5,487 | €2,547 | -€2,940 | -53.6% |
| Furniture and vehicles | 24 | €127 | - | -€127 | |
| Current assets | 29/58 | €337,965 | €210,756 | -€127,209 | -37.6% |
| Stocks and contracts in progress | 3 | €203,520 | €49,893 | -€153,628 | -75.5% |
| Stocks | 30/36 | €203,520 | €49,893 | -€153,628 | -75.5% |
| Amounts receivable within one year | 40/41 | €94,173 | €45,332 | -€48,842 | -51.9% |
| Trade receivables | 40 | €94,097 | €45,209 | -€48,888 | -52.0% |
| Other amounts receivable | 41 | €76 | €122 | +€46 | +59.9% |
| Cash at bank and in hand | 54/58 | €36,227 | €91,900 | +€55,673 | +153.7% |
| Deferred charges and accrued income | 490/1 | €4,044 | €23,632 | +€19,588 | +484.4% |
| Total equity and liabilities | 10/49 | €1,265,476 | €1,133,201 | -€132,275 | -10.5% |
| Equity | 10/15 | €600,793 | €659,877 | +€59,084 | +9.8% |
| Contributions | 10/11 | €81,227 | €81,227 | = | 0.0% |
| Capital | 10 | €81,227 | €81,227 | = | 0.0% |
| Issued capital | 100 | €81,227 | €81,227 | = | 0.0% |
| Reserves | 13 | €519,566 | €578,650 | +€59,084 | +11.4% |
| Non-distributable reserves | 130/1 | €24,789 | €24,789 | = | 0.0% |
| Legal reserve | 130 | €24,789 | €24,789 | = | 0.0% |
| Tax-exempt reserves | 132 | €221 | €221 | = | 0.0% |
| Distributable reserves | 133 | €494,555 | €553,639 | +€59,084 | +11.9% |
| Amounts payable | 17/49 | €664,683 | €473,324 | -€191,359 | -28.8% |
| Amounts payable within one year | 42/48 | €664,648 | €473,288 | -€191,360 | -28.8% |
| Trade debts | 44 | €48,883 | €5,242 | -€43,642 | -89.3% |
| Suppliers | 440/4 | €48,883 | €5,242 | -€43,642 | -89.3% |
| Taxes, remuneration and social security | 45 | €101,864 | €34,396 | -€67,468 | -66.2% |
| Taxes | 450/3 | €70,708 | €33,409 | -€37,298 | -52.7% |
| Remuneration and social security | 454/9 | €31,157 | €987 | -€30,170 | -96.8% |
| Other amounts payable | 47/48 | €513,900 | €433,650 | -€80,250 | -15.6% |
| Accrued charges and deferred income | 492/3 | €36 | €37 | +€1 | +2.3% |
| Remuneration, social security and pensions | 62 | €336,158 | €150,820 | -€185,338 | -55.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,248 | €5,066 | +€818 | +19.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,983 | -€12,512 | -€26,496 | |
| Other operating charges | 640/8 | €23,694 | €23,542 | -€152 | -0.6% |
| Gross operating margin | 9900 | €507,920 | €255,578 | -€252,342 | -49.7% |
| Operating profit (loss) | 9901 | €129,837 | €88,663 | -€41,174 | -31.7% |
| Financial income | 75/76B | €82 | €1 | -€81 | -98.2% |
| Recurring financial income | 75 | €82 | €1 | -€81 | -98.2% |
| Financial charges | 65/66B | €1,481 | €942 | -€539 | -36.4% |
| Recurring financial charges | 65 | €1,481 | €942 | -€539 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €128,439 | €87,723 | -€40,716 | -31.7% |
| Income taxes | 67/77 | €36,877 | €28,638 | -€8,239 | -22.3% |
| Profit (loss) for the period | 9904 | €91,561 | €59,084 | -€32,477 | -35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €91,561 | €59,084 | -€32,477 | -35.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.