DEBOT: 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.
DEBOT
Largest movements
- Receivables within one year +€6,311
up €6,311 (+1.9%), from €329,148 to €335,459
- Cash -€4,445
no longer reported in 2024 (was €4,445)
mainly Receivables within one year (-€6,311) and Trade debts (-€5,831)
- Trade debts -€5,831
down €5,831 (-68.9%), from €8,458 to €2,627
- Profit (loss) carried forward +€5,700
up €5,700 (+2.1%), from €277,680 to €283,381
- Taxes +€7,950
up €7,950 (+751.6%), from €1,058 to €9,008
- Financial income +€3,095
up €3,095 (+18.2%), from €17,045 to €20,140
- Staff costs +€2,536
up €2,536 (+6.4%), from €39,440 to €41,976
- Other operating charges -€1,231
down €1,231 (-41.2%), from €2,991 to €1,759
- Financial charges -€664
down €664 (-74.7%), from €889 to €225
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 | €343,009 | €342,847 | -€163 | 0.0% |
| Fixed assets | 21/28 | €7,901 | €5,319 | -€2,582 | -32.7% |
| Tangible fixed assets | 22/27 | €7,901 | €5,319 | -€2,582 | -32.7% |
| Furniture and vehicles | 24 | €7,901 | €5,319 | -€2,582 | -32.7% |
| Current assets | 29/58 | €335,108 | €337,527 | +€2,419 | +0.7% |
| Amounts receivable within one year | 40/41 | €329,148 | €335,459 | +€6,311 | +1.9% |
| Other amounts receivable | 41 | €329,148 | €335,459 | +€6,311 | +1.9% |
| Cash at bank and in hand | 54/58 | €4,445 | - | -€4,445 | |
| Deferred charges and accrued income | 490/1 | €1,516 | €2,068 | +€553 | +36.5% |
| Total equity and liabilities | 10/49 | €343,009 | €342,847 | -€163 | 0.0% |
| Equity | 10/15 | €306,312 | €312,012 | +€5,700 | +1.9% |
| Contributions | 10/11 | €26,029 | €26,029 | = | 0.0% |
| Reserves | 13 | €2,603 | €2,603 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,603 | €2,603 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,603 | €2,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | €277,680 | €283,381 | +€5,700 | +2.1% |
| Provisions and deferred taxes | 16 | €22,000 | €22,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €22,000 | €22,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €22,000 | €22,000 | = | 0.0% |
| Amounts payable | 17/49 | €14,697 | €8,834 | -€5,863 | -39.9% |
| Amounts payable within one year | 42/48 | €14,697 | €8,834 | -€5,863 | -39.9% |
| Current portion of amounts payable after more than one year | 42 | €1,064 | - | -€1,064 | |
| Financial debts | 43 | - | €582 | +€582 | |
| Credit institutions | 430/8 | - | €582 | +€582 | |
| Trade debts | 44 | €8,458 | €2,627 | -€5,831 | -68.9% |
| Suppliers | 440/4 | €8,458 | €2,627 | -€5,831 | -68.9% |
| Taxes, remuneration and social security | 45 | €5,176 | €5,625 | +€449 | +8.7% |
| Remuneration and social security | 454/9 | €5,176 | €5,625 | +€449 | +8.7% |
| Remuneration, social security and pensions | 62 | €39,440 | €41,976 | +€2,536 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,103 | €2,582 | -€521 | -16.8% |
| Other operating charges | 640/8 | €2,991 | €1,759 | -€1,231 | -41.2% |
| Gross operating margin | 9900 | €40,893 | €41,111 | +€218 | +0.5% |
| Operating profit (loss) | 9901 | -€4,640 | -€5,206 | -€566 | -12.2% |
| Financial income | 75/76B | €17,045 | €20,140 | +€3,095 | +18.2% |
| Recurring financial income | 75 | €17,045 | €20,140 | +€3,095 | +18.2% |
| Financial charges | 65/66B | €889 | €225 | -€664 | -74.7% |
| Recurring financial charges | 65 | €889 | €225 | -€664 | -74.7% |
| Profit (loss) for the period before taxes | 9903 | €11,515 | €14,708 | +€3,193 | +27.7% |
| Income taxes | 67/77 | €1,058 | €9,008 | +€7,950 | +751.6% |
| Profit (loss) for the period | 9904 | €10,458 | €5,700 | -€4,757 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,458 | €5,700 | -€4,757 | -45.5% |
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 7 October 2026 via checked.be.