Debot Consultancy & IT Solutions: what changed
Two financial 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 Consultancy & IT Solutions
Largest movements
- Cash +€68,469
up €68,469 (+84.9%), from €80,652 to €149,121
mainly Net result for the year (+€76,167) and Tax, wage and social debts (+€3,489)
- Receivables within one year +€10,890
new in 2025: €10,890
- Reserves +€76,167
up €76,167 (+125%), from €61,084 to €137,251
- Tax, wage and social debts +€3,489
up €3,489 (+33.2%), from €10,494 to €13,983
of which Taxes: +€5,589
- Trade debts +€1,921
up €1,921 (+168%), from €1,144 to €3,065
- Gross operating margin +€18,927
up €18,927 (+23.8%), from €79,538 to €98,466
- Taxes +€3,769
up €3,769 (+23.8%), from €15,826 to €19,595
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.
Derived cash bridge
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 | €81,038 | €162,615 | +€81,577 | +101% |
| Fixed assets | 21/28 | - | €838 | +€838 | |
| Tangible fixed assets | 22/27 | - | €838 | +€838 | |
| Plant, machinery and equipment | 23 | - | €838 | +€838 | |
| Current assets | 29/58 | €81,038 | €161,777 | +€80,739 | +99.6% |
| Amounts receivable within one year | 40/41 | - | €10,890 | +€10,890 | |
| Trade receivables | 40 | - | €10,890 | +€10,890 | |
| Cash at bank and in hand | 54/58 | €80,652 | €149,121 | +€68,469 | +84.9% |
| Deferred charges and accrued income | 490/1 | €386 | €1,766 | +€1,380 | +357% |
| Total equity and liabilities | 10/49 | €81,038 | €162,615 | +€81,577 | +101% |
| Equity | 10/15 | €63,084 | €139,251 | +€76,167 | +121% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €61,084 | €137,251 | +€76,167 | +125% |
| Distributable reserves | 133 | €61,084 | €137,251 | +€76,167 | +125% |
| Amounts payable | 17/49 | €17,953 | €23,363 | +€5,410 | +30.1% |
| Amounts payable within one year | 42/48 | €17,953 | €23,363 | +€5,410 | +30.1% |
| Trade debts | 44 | €1,144 | €3,065 | +€1,921 | +168% |
| Suppliers | 440/4 | €1,144 | €3,065 | +€1,921 | +168% |
| Taxes, remuneration and social security | 45 | €10,494 | €13,983 | +€3,489 | +33.2% |
| Taxes | 450/3 | €8,394 | €13,983 | +€5,589 | +66.6% |
| Remuneration and social security | 454/9 | €2,100 | - | -€2,100 | |
| Other amounts payable | 47/48 | €6,315 | €6,315 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €405 | +€405 | |
| Other operating charges | 640/8 | €113 | €144 | +€31 | +27.4% |
| Gross operating margin | 9900 | €79,538 | €98,466 | +€18,927 | +23.8% |
| Operating profit (loss) | 9901 | €79,425 | €97,916 | +€18,491 | +23.3% |
| Financial charges | 65/66B | €2,515 | €2,154 | -€360 | -14.3% |
| Recurring financial charges | 65 | €2,515 | €2,154 | -€360 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €76,910 | €95,762 | +€18,852 | +24.5% |
| Income taxes | 67/77 | €15,826 | €19,595 | +€3,769 | +23.8% |
| Profit (loss) for the period | 9904 | €61,084 | €76,167 | +€15,082 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,084 | €76,167 | +€15,082 | +24.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.