DEBOPINO: 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.
DEBOPINO
Largest movements
- Receivables within one year -€87,044
down €87,044 (-92.3%), from €94,258 to €7,214
of which Trade receivables: -€56,633
- Cash -€3,219
down €3,219 (-30.6%), from €10,536 to €7,317
mainly Trade debts (-€52,688) and Advances received (-€18,200)
- Stocks and contracts +€2,589
up €2,589 (+78.6%), from €3,295 to €5,884
- Trade debts -€52,688
down €52,688 (-76.9%), from €68,506 to €15,818
- Advances received -€18,200
down €18,200 (-69.1%), from €26,345 to €8,145
- Current portion of long-term debt -€8,736
no longer reported in 2025 (was €8,736)
- Tax, wage and social debts -€7,501
down €7,501 (-57.5%), from €13,040 to €5,538
of which Remuneration and social security: -€5,875
- Gross operating margin -€6,571
down €6,571 (-20.5%), from €32,020 to €25,449
- Staff costs +€1,844
up €1,844 (+14.8%), from €12,478 to €14,322
- Financial income -€1,632
down €1,632 (-40.3%), from €4,047 to €2,415
- Financial charges +€589
up €589 (+17.6%), from €3,343 to €3,932
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 | €189,177 | €102,068 | -€87,108 | -46.0% |
| Fixed assets | 21/28 | €574 | €1,139 | +€565 | +98.5% |
| Tangible fixed assets | 22/27 | €399 | €964 | +€565 | +141.8% |
| Plant, machinery and equipment | 23 | €399 | €280 | -€119 | -29.8% |
| Furniture and vehicles | 24 | - | €684 | +€684 | |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €188,603 | €100,930 | -€87,674 | -46.5% |
| Amounts receivable after more than one year | 29 | €80,515 | €80,515 | = | 0.0% |
| Other amounts receivable | 291 | €80,515 | €80,515 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,295 | €5,884 | +€2,589 | +78.6% |
| Stocks | 30/36 | €3,295 | €5,884 | +€2,589 | +78.6% |
| Amounts receivable within one year | 40/41 | €94,258 | €7,214 | -€87,044 | -92.3% |
| Trade receivables | 40 | €63,848 | €7,214 | -€56,633 | -88.7% |
| Other amounts receivable | 41 | €30,410 | - | -€30,410 | |
| Cash at bank and in hand | 54/58 | €10,536 | €7,317 | -€3,219 | -30.6% |
| Total equity and liabilities | 10/49 | €189,177 | €102,068 | -€87,108 | -46.0% |
| Equity | 10/15 | €72,550 | €71,822 | -€729 | -1.0% |
| Contributions | 10/11 | €6,254 | €6,254 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,437 | €63,709 | -€729 | -1.1% |
| Amounts payable | 17/49 | €116,626 | €30,247 | -€86,380 | -74.1% |
| Amounts payable within one year | 42/48 | €116,626 | €30,247 | -€86,380 | -74.1% |
| Current portion of amounts payable after more than one year | 42 | €8,736 | - | -€8,736 | |
| Trade debts | 44 | €68,506 | €15,818 | -€52,688 | -76.9% |
| Suppliers | 440/4 | €68,506 | €15,818 | -€52,688 | -76.9% |
| Advances received on contracts in progress | 46 | €26,345 | €8,145 | -€18,200 | -69.1% |
| Taxes, remuneration and social security | 45 | €13,040 | €5,538 | -€7,501 | -57.5% |
| Taxes | 450/3 | €4,817 | €3,190 | -€1,627 | -33.8% |
| Remuneration and social security | 454/9 | €8,223 | €2,348 | -€5,875 | -71.4% |
| Other amounts payable | 47/48 | - | €746 | +€746 | |
| Remuneration, social security and pensions | 62 | €12,478 | €14,322 | +€1,844 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119 | €380 | +€262 | +220.4% |
| Other operating charges | 640/8 | €1,192 | €1,096 | -€96 | -8.0% |
| Non-recurring operating charges | 66A | €6,755 | €8,638 | +€1,883 | +27.9% |
| Gross operating margin | 9900 | €32,020 | €25,449 | -€6,571 | -20.5% |
| Operating profit (loss) | 9901 | €11,477 | €1,013 | -€10,464 | -91.2% |
| Financial income | 75/76B | €4,047 | €2,415 | -€1,632 | -40.3% |
| Recurring financial income | 75 | €4,047 | €2,415 | -€1,632 | -40.3% |
| Financial charges | 65/66B | €3,343 | €3,932 | +€589 | +17.6% |
| Recurring financial charges | 65 | €3,343 | €3,932 | +€589 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €12,181 | -€504 | -€12,685 | |
| Income taxes | 67/77 | - | €225 | +€225 | |
| Profit (loss) for the period | 9904 | €12,181 | -€729 | -€12,909 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,181 | -€729 | -€12,909 |
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 30 September 2026 via checked.be.