Debot-Sevrin: 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-Sevrin
Largest movements
- Cash -€124,073
down €124,073 (-57.6%), from €215,275 to €91,203
mainly Current investments (-€100,630) and Net result for the year (-€21,171)
- Current investments +€100,630
up €100,630 (+67.1%), from €150,000 to €250,630
- Profit (loss) carried forward -€21,171
down €21,171 (-5.9%), from €361,093 to €339,922
- Staff costs -€5,942
down €5,942 (-42.6%), from €13,936 to €7,994
- Financial income +€4,659
up €4,659 (+9,318,120%), from €0 to €4,659
- Purchases and services -€3,330
down €3,330 (-16.2%), from €20,615 to €17,285
- Gross operating margin +€3,290
up €3,290 (+16.0%), from -€20,576 to -€17,285
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.
Derived cash bridge
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 | €366,690 | €343,092 | -€23,598 | -6.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €366,690 | €343,092 | -€23,598 | -6.4% |
| Amounts receivable within one year | 40/41 | €19 | €19 | = | 0.0% |
| Other amounts receivable | 41 | €19 | €19 | = | 0.0% |
| Current investments | 50/53 | €150,000 | €250,630 | +€100,630 | +67.1% |
| Cash at bank and in hand | 54/58 | €215,275 | €91,203 | -€124,073 | -57.6% |
| Deferred charges and accrued income | 490/1 | €1,395 | €1,240 | -€156 | -11.2% |
| Total equity and liabilities | 10/49 | €366,690 | €343,092 | -€23,598 | -6.4% |
| Equity | 10/15 | €361,093 | €339,922 | -€21,171 | -5.9% |
| Profit (loss) carried forward | 14 | €361,093 | €339,922 | -€21,171 | -5.9% |
| Amounts payable | 17/49 | €5,597 | €3,170 | -€2,427 | -43.4% |
| Amounts payable within one year | 42/48 | €5,597 | €3,170 | -€2,427 | -43.4% |
| Trade debts | 44 | €2,936 | €2,596 | -€340 | -11.6% |
| Suppliers | 440/4 | €2,936 | €2,596 | -€340 | -11.6% |
| Taxes, remuneration and social security | 45 | €2,661 | €574 | -€2,087 | -78.4% |
| Taxes | 450/3 | €721 | €574 | -€147 | -20.4% |
| Remuneration and social security | 454/9 | €1,940 | €0 | -€1,940 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €20,615 | €17,285 | -€3,330 | -16.2% |
| Remuneration, social security and pensions | 62 | €13,936 | €7,994 | -€5,942 | -42.6% |
| Other operating charges | 640/8 | €677 | €646 | -€32 | -4.7% |
| Gross operating margin | 9900 | -€20,576 | -€17,285 | +€3,290 | +16.0% |
| Operating profit (loss) | 9901 | -€35,189 | -€25,925 | +€9,264 | +26.3% |
| Financial income | 75/76B | €0 | €4,659 | +€4,659 | +9,318,120% |
| Recurring financial income | 75 | €0 | €4,659 | +€4,659 | +9,318,120% |
| Financial charges | 65/66B | €172 | €52 | -€120 | -69.6% |
| Recurring financial charges | 65 | €172 | €52 | -€120 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | -€35,361 | -€21,318 | +€14,043 | +39.7% |
| Income taxes | 67/77 | €43 | -€147 | -€191 | |
| Profit (loss) for the period | 9904 | -€35,405 | -€21,171 | +€14,234 | +40.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,405 | -€21,171 | +€14,234 | +40.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.