DEBOSTAN: 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.
DEBOSTAN
Largest movements
- Tangible fixed assets +€52,285
up €52,285 (+4228.2%), from €1,237 to €53,521
- Cash -€42,290
down €42,290 (-41.2%), from €102,640 to €60,349
mainly Investment in fixed assets (net) (-€55,565) and Receivables within one year (-€14,408)
- Receivables within one year +€14,408
up €14,408 (+1340.1%), from €1,075 to €15,483
- Deferred charges and accrued income +€7,347
new in 2025: €7,347
- Profit (loss) carried forward +€30,193
up €30,193 (+40.3%), from €74,941 to €105,134
- Trade debts +€9,573
up €9,573 (+1207.8%), from €793 to €10,366
- Tax, wage and social debts -€7,293
down €7,293 (-52.4%), from €13,930 to €6,637
- Gross operating margin -€17,503
down €17,503 (-28.2%), from €62,034 to €44,531
- Taxes -€3,301
down €3,301 (-23.2%), from €14,236 to €10,934
- Depreciation +€2,883
up €2,883 (+725.7%), from €397 to €3,281
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 | €104,951 | €136,700 | +€31,749 | +30.3% |
| Fixed assets | 21/28 | €1,237 | €53,521 | +€52,285 | +4228.2% |
| Tangible fixed assets | 22/27 | €1,237 | €53,521 | +€52,285 | +4228.2% |
| Furniture and vehicles | 24 | €1,237 | €53,521 | +€52,285 | +4228.2% |
| Current assets | 29/58 | €103,715 | €83,179 | -€20,535 | -19.8% |
| Amounts receivable within one year | 40/41 | €1,075 | €15,483 | +€14,408 | +1340.1% |
| Trade receivables | 40 | €1,075 | €15,483 | +€14,408 | +1340.1% |
| Cash at bank and in hand | 54/58 | €102,640 | €60,349 | -€42,290 | -41.2% |
| Deferred charges and accrued income | 490/1 | - | €7,347 | +€7,347 | |
| Total equity and liabilities | 10/49 | €104,951 | €136,700 | +€31,749 | +30.3% |
| Equity | 10/15 | €75,441 | €105,634 | +€30,193 | +40.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,941 | €105,134 | +€30,193 | +40.3% |
| Amounts payable | 17/49 | €29,510 | €31,067 | +€1,557 | +5.3% |
| Amounts payable within one year | 42/48 | €28,899 | €31,067 | +€2,167 | +7.5% |
| Trade debts | 44 | €793 | €10,366 | +€9,573 | +1207.8% |
| Suppliers | 440/4 | €793 | €10,366 | +€9,573 | +1207.8% |
| Taxes, remuneration and social security | 45 | €13,930 | €6,637 | -€7,293 | -52.4% |
| Taxes | 450/3 | €13,930 | €6,637 | -€7,293 | -52.4% |
| Other amounts payable | 47/48 | €14,177 | €14,064 | -€113 | -0.8% |
| Accrued charges and deferred income | 492/3 | €611 | - | -€611 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €397 | €3,281 | +€2,883 | +725.7% |
| Gross operating margin | 9900 | €62,034 | €44,531 | -€17,503 | -28.2% |
| Operating profit (loss) | 9901 | €61,637 | €41,250 | -€20,386 | -33.1% |
| Financial income | 75/76B | €1 | €9 | +€8 | +1126.0% |
| Recurring financial income | 75 | €1 | €9 | +€8 | +1126.0% |
| Financial charges | 65/66B | €676 | €133 | -€544 | -80.4% |
| Recurring financial charges | 65 | €676 | €133 | -€544 | -80.4% |
| Profit (loss) for the period before taxes | 9903 | €60,961 | €41,127 | -€19,834 | -32.5% |
| Income taxes | 67/77 | €14,236 | €10,934 | -€3,301 | -23.2% |
| Profit (loss) for the period | 9904 | €46,726 | €30,193 | -€16,533 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,726 | €30,193 | -€16,533 | -35.4% |
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 3 October 2026 via checked.be.