DEBORCO: 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.
DEBORCO
Largest movements
- Receivables within one year +€9,341
up €9,341 (+243.4%), from €3,837 to €13,178
of which Trade receivables: +€4,943
- Stocks and contracts +€6,164
up €6,164 (+44.1%), from €13,979 to €20,142
- Tangible fixed assets -€5,065
down €5,065 (-51.3%), from €9,870 to €4,805
of which Furniture and vehicles: -€2,872
- Cash +€3,259
up €3,259 (+27.6%), from €11,800 to €15,059
mainly Trade debts (+€10,587) and Depreciation (+€5,725)
- Intangible fixed assets -€660
down €660 (-24.4%), from €2,703 to €2,043
- Trade debts +€10,587
up €10,587 (+151.5%), from €6,988 to €17,575
- Other debts +€2,666
up €2,666 (+151.1%), from €1,765 to €4,431
- Gross operating margin -€2,405
down €2,405 (-18.6%), from €12,924 to €10,518
- Other operating charges +€1,898
up €1,898 (+119.5%), from €1,588 to €3,486
- Taxes -€1,024
down €1,024 (-45.6%), from €2,247 to €1,223
- Depreciation +€381
up €381 (+7.1%), from €5,344 to €5,725
- Financial charges -€309
down €309 (-69.6%), from €444 to €135
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 | €43,803 | €57,449 | +€13,646 | +31.2% |
| Fixed assets | 21/28 | €12,573 | €6,848 | -€5,725 | -45.5% |
| Intangible fixed assets | 21 | €2,703 | €2,043 | -€660 | -24.4% |
| Tangible fixed assets | 22/27 | €9,870 | €4,805 | -€5,065 | -51.3% |
| Plant, machinery and equipment | 23 | €1,905 | €1,173 | -€733 | -38.4% |
| Furniture and vehicles | 24 | €6,176 | €3,304 | -€2,872 | -46.5% |
| Other tangible fixed assets | 26 | €1,789 | €329 | -€1,460 | -81.6% |
| Current assets | 29/58 | €31,229 | €50,601 | +€19,371 | +62.0% |
| Stocks and contracts in progress | 3 | €13,979 | €20,142 | +€6,164 | +44.1% |
| Stocks | 30/36 | €13,979 | €20,142 | +€6,164 | +44.1% |
| Amounts receivable within one year | 40/41 | €3,837 | €13,178 | +€9,341 | +243.4% |
| Trade receivables | 40 | €2,451 | €7,393 | +€4,943 | +201.7% |
| Other amounts receivable | 41 | €1,387 | €5,785 | +€4,398 | +317.2% |
| Cash at bank and in hand | 54/58 | €11,800 | €15,059 | +€3,259 | +27.6% |
| Deferred charges and accrued income | 490/1 | €1,614 | €2,221 | +€607 | +37.6% |
| Total equity and liabilities | 10/49 | €43,803 | €57,449 | +€13,646 | +31.2% |
| Equity | 10/15 | €34,717 | €34,719 | +€2 | 0.0% |
| Contributions | 10/11 | €10,700 | €10,700 | = | 0.0% |
| Reserves | 13 | €24,017 | €24,019 | +€2 | 0.0% |
| Distributable reserves | 133 | €24,017 | €24,019 | +€2 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €9,085 | €22,729 | +€13,644 | +150.2% |
| Amounts payable within one year | 42/48 | €9,085 | €22,729 | +€13,644 | +150.2% |
| Trade debts | 44 | €6,988 | €17,575 | +€10,587 | +151.5% |
| Suppliers | 440/4 | €6,988 | €17,575 | +€10,587 | +151.5% |
| Taxes, remuneration and social security | 45 | €332 | €723 | +€391 | +117.6% |
| Taxes | 450/3 | €332 | €723 | +€391 | +117.6% |
| Other amounts payable | 47/48 | €1,765 | €4,431 | +€2,666 | +151.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,344 | €5,725 | +€381 | +7.1% |
| Other operating charges | 640/8 | €1,588 | €3,486 | +€1,898 | +119.5% |
| Gross operating margin | 9900 | €12,924 | €10,518 | -€2,405 | -18.6% |
| Operating profit (loss) | 9901 | €5,992 | €1,308 | -€4,684 | -78.2% |
| Financial income | 75/76B | €24 | €53 | +€29 | +122.4% |
| Recurring financial income | 75 | €24 | €53 | +€29 | +122.4% |
| Financial charges | 65/66B | €444 | €135 | -€309 | -69.6% |
| Recurring financial charges | 65 | €444 | €135 | -€309 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | €5,571 | €1,226 | -€4,346 | -78.0% |
| Income taxes | 67/77 | €2,247 | €1,223 | -€1,024 | -45.6% |
| Profit (loss) for the period | 9904 | €3,324 | €2 | -€3,322 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,324 | €2 | -€3,322 | -99.9% |
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 8 October 2026 via checked.be.