DEBOTZ JEROME: 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.
DEBOTZ JEROME
Largest movements
- Receivables within one year +€30,936
up €30,936 (+123%), from €25,062 to €55,999
of which Other amounts receivable: +€17,417
- Cash -€26,209
down €26,209 (-61.9%), from €42,308 to €16,099
mainly Receivables within one year (-€30,936) and Trade debts (-€16,495)
- Tangible fixed assets -€1,979
down €1,979 (-35.8%), from €5,523 to €3,545
of which Furniture and vehicles: -€1,144
- Trade debts -€16,495
down €16,495 (-82.6%), from €19,974 to €3,479
- Other debts +€10,537
up €10,537 (+73.9%), from €14,252 to €24,790
- Tax, wage and social debts +€5,529
up €5,529 (+210%), from €2,634 to €8,163
- Profit (loss) carried forward +€3,209
up €3,209 (+9.7%), from €33,134 to €36,343
- Gross operating margin -€38,902
down €38,902 (-85.1%), from €45,710 to €6,808
- Taxes -€7,361
down €7,361 (-90.2%), from €8,163 to €802
- Depreciation -€1,014
down €1,014 (-33.9%), from €2,993 to €1,979
- Staff costs -€838
down €838 (-85.3%), from €983 to €144
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 | €74,994 | €78,014 | +€3,019 | +4.0% |
| Fixed assets | 21/28 | €5,523 | €3,545 | -€1,979 | -35.8% |
| Tangible fixed assets | 22/27 | €5,523 | €3,545 | -€1,979 | -35.8% |
| Plant, machinery and equipment | 23 | €1,834 | €1,000 | -€835 | -45.5% |
| Furniture and vehicles | 24 | €3,689 | €2,545 | -€1,144 | -31.0% |
| Current assets | 29/58 | €69,471 | €74,469 | +€4,998 | +7.2% |
| Amounts receivable within one year | 40/41 | €25,062 | €55,999 | +€30,936 | +123% |
| Trade receivables | 40 | €25,062 | €38,581 | +€13,519 | +53.9% |
| Other amounts receivable | 41 | - | €17,417 | +€17,417 | |
| Cash at bank and in hand | 54/58 | €42,308 | €16,099 | -€26,209 | -61.9% |
| Deferred charges and accrued income | 490/1 | €2,100 | €2,371 | +€271 | +12.9% |
| Total equity and liabilities | 10/49 | €74,994 | €78,014 | +€3,019 | +4.0% |
| Equity | 10/15 | €38,134 | €41,343 | +€3,209 | +8.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,134 | €36,343 | +€3,209 | +9.7% |
| Amounts payable | 17/49 | €36,860 | €36,671 | -€190 | -0.5% |
| Amounts payable within one year | 42/48 | €36,860 | €36,432 | -€428 | -1.2% |
| Trade debts | 44 | €19,974 | €3,479 | -€16,495 | -82.6% |
| Suppliers | 440/4 | €19,974 | €3,479 | -€16,495 | -82.6% |
| Taxes, remuneration and social security | 45 | €2,634 | €8,163 | +€5,529 | +210% |
| Taxes | 450/3 | €2,634 | €8,163 | +€5,529 | +210% |
| Other amounts payable | 47/48 | €14,252 | €24,790 | +€10,537 | +73.9% |
| Accrued charges and deferred income | 492/3 | - | €238 | +€238 | |
| Remuneration, social security and pensions | 62 | €983 | €144 | -€838 | -85.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,993 | €1,979 | -€1,014 | -33.9% |
| Other operating charges | 640/8 | €300 | €313 | +€13 | +4.3% |
| Gross operating margin | 9900 | €45,710 | €6,808 | -€38,902 | -85.1% |
| Operating profit (loss) | 9901 | €41,435 | €4,372 | -€37,063 | -89.4% |
| Financial income | 75/76B | €7 | €80 | +€73 | +1,009% |
| Recurring financial income | 75 | €7 | €80 | +€73 | +1,009% |
| Financial charges | 65/66B | €144 | €441 | +€296 | +205% |
| Recurring financial charges | 65 | €144 | €441 | +€296 | +205% |
| Profit (loss) for the period before taxes | 9903 | €41,297 | €4,011 | -€37,286 | -90.3% |
| Income taxes | 67/77 | €8,163 | €802 | -€7,361 | -90.2% |
| Profit (loss) for the period | 9904 | €33,134 | €3,209 | -€29,925 | -90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,134 | €3,209 | -€29,925 | -90.3% |
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 16 October 2026 via checked.be.