DEBOTECH: 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.
DEBOTECH
Largest movements
- Cash +€104,251
up €104,251 (+9.2%), from €1.1m to €1.2m
mainly Net result for the year (+€262,890) and Depreciation (+€74,301)
- Current investments -€55,000
down €55,000 (-7.8%), from €702,300 to €647,300
- Receivables within one year -€36,153
down €36,153 (-6.3%), from €572,367 to €536,214
of which Trade receivables: -€44,842
- Reserves +€262,890
up €262,890 (+17.5%), from €1.5m to €1.8m
of which Distributable reserves: +€262,890
- Other debts -€114,909
down €114,909 (-61.8%), from €186,020 to €71,112
- Tax, wage and social debts -€72,938
down €72,938 (-72.9%), from €99,994 to €27,056
of which Remuneration and social security: -€80,018
- Trade debts -€54,478
down €54,478 (-28.8%), from €189,146 to €134,667
- Gross operating margin -€253,819
down €253,819 (-26.8%), from €945,525 to €691,706
- Staff costs -€101,111
down €101,111 (-31.1%), from €325,487 to €224,376
- Taxes -€52,434
down €52,434 (-30.6%), from €171,286 to €118,853
- Financial charges +€11,952
new in 2025: €11,952
- Depreciation -€11,150
down €11,150 (-13.0%), from €85,450 to €74,301
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 | €2,842,030 | €2,873,214 | +€31,184 | +1.1% |
| Fixed assets | 21/28 | €416,922 | €413,335 | -€3,587 | -0.9% |
| Tangible fixed assets | 22/27 | €416,397 | €412,810 | -€3,587 | -0.9% |
| Land and buildings | 22 | €337,149 | €304,220 | -€32,929 | -9.8% |
| Plant, machinery and equipment | 23 | €48,461 | €36,294 | -€12,167 | -25.1% |
| Furniture and vehicles | 24 | €30,787 | €72,296 | +€41,509 | +134.8% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €2,425,108 | €2,459,879 | +€34,771 | +1.4% |
| Stocks and contracts in progress | 3 | - | €27,350 | +€27,350 | |
| Stocks | 30/36 | - | €27,350 | +€27,350 | |
| Amounts receivable within one year | 40/41 | €572,367 | €536,214 | -€36,153 | -6.3% |
| Trade receivables | 40 | €544,028 | €499,186 | -€44,842 | -8.2% |
| Other amounts receivable | 41 | €28,339 | €37,028 | +€8,689 | +30.7% |
| Current investments | 50/53 | €702,300 | €647,300 | -€55,000 | -7.8% |
| Cash at bank and in hand | 54/58 | €1,139,190 | €1,243,441 | +€104,251 | +9.2% |
| Deferred charges and accrued income | 490/1 | €11,251 | €5,574 | -€5,677 | -50.5% |
| Total equity and liabilities | 10/49 | €2,842,030 | €2,873,214 | +€31,184 | +1.1% |
| Equity | 10/15 | €2,361,870 | €2,624,761 | +€262,890 | +11.1% |
| Contributions | 10/11 | €863,610 | €863,610 | = | 0.0% |
| Reserves | 13 | €1,498,260 | €1,761,151 | +€262,890 | +17.5% |
| Non-distributable reserves | 130/1 | €12,339 | €12,339 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,339 | €12,339 | = | 0.0% |
| Distributable reserves | 133 | €1,485,922 | €1,748,812 | +€262,890 | +17.7% |
| Amounts payable | 17/49 | €480,160 | €248,453 | -€231,706 | -48.3% |
| Amounts payable within one year | 42/48 | €480,160 | €237,835 | -€242,325 | -50.5% |
| Financial debts | 43 | €5,000 | €5,000 | = | 0.0% |
| Credit institutions | 430/8 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €189,146 | €134,667 | -€54,478 | -28.8% |
| Suppliers | 440/4 | €189,146 | €134,667 | -€54,478 | -28.8% |
| Taxes, remuneration and social security | 45 | €99,994 | €27,056 | -€72,938 | -72.9% |
| Taxes | 450/3 | - | €7,080 | +€7,080 | |
| Remuneration and social security | 454/9 | €99,994 | €19,976 | -€80,018 | -80.0% |
| Other amounts payable | 47/48 | €186,020 | €71,112 | -€114,909 | -61.8% |
| Accrued charges and deferred income | 492/3 | - | €10,618 | +€10,618 | |
| Remuneration, social security and pensions | 62 | €325,487 | €224,376 | -€101,111 | -31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,450 | €74,301 | -€11,150 | -13.0% |
| Other operating charges | 640/8 | €5,073 | €9,714 | +€4,641 | +91.5% |
| Gross operating margin | 9900 | €945,525 | €691,706 | -€253,819 | -26.8% |
| Operating profit (loss) | 9901 | €529,514 | €383,315 | -€146,199 | -27.6% |
| Financial income | 75/76B | €10,001 | €10,379 | +€378 | +3.8% |
| Recurring financial income | 75 | €10,001 | €10,379 | +€378 | +3.8% |
| Financial charges | 65/66B | - | €11,952 | +€11,952 | |
| Recurring financial charges | 65 | - | €11,952 | +€11,952 | |
| Profit (loss) for the period before taxes | 9903 | €539,515 | €381,743 | -€157,772 | -29.2% |
| Income taxes | 67/77 | €171,286 | €118,853 | -€52,434 | -30.6% |
| Profit (loss) for the period | 9904 | €368,229 | €262,890 | -€105,339 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €368,229 | €262,890 | -€105,339 | -28.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.