DEBOSI: what changed
DEBOSI
Largest movements
- Deferred charges and accrued income +€78,695
up €78,695 (+371%), from €21,186 to €99,881
- Cash -€64,742
down €64,742 (-60.8%), from €106,441 to €41,699
- Tangible fixed assets +€43,803
up €43,803 (+193%), from €22,697 to €66,500
of which Furniture and vehicles: +€52,283
- Stocks and contracts -€18,029
down €18,029 (-37.5%), from €48,054 to €30,025
- Receivables within one year -€10,093
down €10,093 (-8.3%), from €121,270 to €111,177
of which Trade receivables: -€34,773
- Profit (loss) carried forward +€92,861
up €92,861 (+510%), from €18,215 to €111,076
- Trade debts -€76,429
down €76,429 (-58.7%), from €130,238 to €53,809
- Other debts +€49,444
up €49,444 (+53.6%), from €92,294 to €141,738
- Tax, wage and social debts -€38,768
down €38,768 (-68.6%), from €56,507 to €17,739
of which Remuneration and social security: -€38,145
- Gross operating margin +€154,334
up €154,334 (+38.7%), from €398,602 to €552,936
- Staff costs +€80,701
up €80,701 (+24.0%), from €335,686 to €416,386
- Financial charges +€12,952
up €12,952 (+104%), from €12,466 to €25,418
- Taxes -€8,561
down €8,561 (-92.9%), from €9,214 to €653
- Depreciation +€7,085
up €7,085 (+99.3%), from €7,132 to €14,217
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €319,649 | €349,283 | +€29,634 | +9.3% |
| Fixed assets | 21/28 | €22,697 | €66,500 | +€43,803 | +193% |
| Tangible fixed assets | 22/27 | €22,697 | €66,500 | +€43,803 | +193% |
| Plant, machinery and equipment | 23 | €21,898 | €13,418 | -€8,480 | -38.7% |
| Furniture and vehicles | 24 | €800 | €53,082 | +€52,283 | +6,536% |
| Current assets | 29/58 | €296,952 | €282,782 | -€14,169 | -4.8% |
| Stocks and contracts in progress | 3 | €48,054 | €30,025 | -€18,029 | -37.5% |
| Stocks | 30/36 | €48,054 | €30,025 | -€18,029 | -37.5% |
| Amounts receivable within one year | 40/41 | €121,270 | €111,177 | -€10,093 | -8.3% |
| Trade receivables | 40 | €37,521 | €2,748 | -€34,773 | -92.7% |
| Other amounts receivable | 41 | €83,749 | €108,429 | +€24,680 | +29.5% |
| Cash at bank and in hand | 54/58 | €106,441 | €41,699 | -€64,742 | -60.8% |
| Deferred charges and accrued income | 490/1 | €21,186 | €99,881 | +€78,695 | +371% |
| Total equity and liabilities | 10/49 | €319,649 | €349,283 | +€29,634 | +9.3% |
| Equity | 10/15 | €24,465 | €117,326 | +€92,861 | +380% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,215 | €111,076 | +€92,861 | +510% |
| Amounts payable | 17/49 | €295,184 | €231,957 | -€63,227 | -21.4% |
| Amounts payable within one year | 42/48 | €295,184 | €231,957 | -€63,227 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €16,144 | €18,670 | +€2,526 | +15.6% |
| Trade debts | 44 | €130,238 | €53,809 | -€76,429 | -58.7% |
| Suppliers | 440/4 | €130,238 | €53,809 | -€76,429 | -58.7% |
| Taxes, remuneration and social security | 45 | €56,507 | €17,739 | -€38,768 | -68.6% |
| Taxes | 450/3 | €623 | - | -€623 | |
| Remuneration and social security | 454/9 | €55,884 | €17,739 | -€38,145 | -68.3% |
| Other amounts payable | 47/48 | €92,294 | €141,738 | +€49,444 | +53.6% |
| Remuneration, social security and pensions | 62 | €335,686 | €416,386 | +€80,701 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,132 | €14,217 | +€7,085 | +99.3% |
| Other operating charges | 640/8 | €1,954 | €3,403 | +€1,449 | +74.2% |
| Gross operating margin | 9900 | €398,602 | €552,936 | +€154,334 | +38.7% |
| Operating profit (loss) | 9901 | €53,831 | €118,930 | +€65,099 | +121% |
| Financial income | 75/76B | €1,857 | €2 | -€1,855 | -99.9% |
| Recurring financial income | 75 | €1,857 | €2 | -€1,855 | -99.9% |
| Financial charges | 65/66B | €12,466 | €25,418 | +€12,952 | +104% |
| Recurring financial charges | 65 | €12,466 | €25,418 | +€12,952 | +104% |
| Profit (loss) for the period before taxes | 9903 | €43,221 | €93,513 | +€50,292 | +116% |
| Income taxes | 67/77 | €9,214 | €653 | -€8,561 | -92.9% |
| Profit (loss) for the period | 9904 | €34,007 | €92,861 | +€58,853 | +173% |
| Profit (loss) for the period to be appropriated | 9905 | €34,007 | €92,861 | +€58,853 | +173% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.