Debou: 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.
Debou
Largest movements
- Tangible fixed assets -€34,764
down €34,764 (-22.4%), from €155,350 to €120,586
of which Plant, machinery and equipment: -€18,243
- Stocks and contracts +€18,712
up €18,712 (+25.9%), from €72,281 to €90,993
- Receivables within one year +€6,185
up €6,185 (+228.7%), from €2,705 to €8,890
of which Other amounts receivable: +€5,283
- Cash -€5,286
down €5,286 (-12.9%), from €41,057 to €35,771
mainly Debts after one year (-€21,204) and Stocks and contracts (-€18,712)
- Debts after one year -€21,204
down €21,204 (-49.6%), from €42,785 to €21,581
- Trade debts +€16,709
up €16,709 (+124.5%), from €13,419 to €30,128
- Advances received -€8,450
down €8,450 (-53.8%), from €15,700 to €7,250
- Reserves +€4,085
up €4,085 (+2.8%), from €146,129 to €150,214
of which Distributable reserves: +€4,085
- Current portion of long-term debt -€3,253
down €3,253 (-12.9%), from €25,231 to €21,978
No income-statement line moved by more than 1% of the activity.
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 | €271,393 | €256,240 | -€15,153 | -5.6% |
| Fixed assets | 21/28 | €155,350 | €120,586 | -€34,764 | -22.4% |
| Tangible fixed assets | 22/27 | €155,350 | €120,586 | -€34,764 | -22.4% |
| Land and buildings | 22 | €86,657 | €75,102 | -€11,555 | -13.3% |
| Plant, machinery and equipment | 23 | €62,236 | €43,993 | -€18,243 | -29.3% |
| Furniture and vehicles | 24 | €6,457 | €1,491 | -€4,966 | -76.9% |
| Current assets | 29/58 | €116,043 | €135,654 | +€19,611 | +16.9% |
| Stocks and contracts in progress | 3 | €72,281 | €90,993 | +€18,712 | +25.9% |
| Stocks | 30/36 | €72,281 | €90,993 | +€18,712 | +25.9% |
| Amounts receivable within one year | 40/41 | €2,705 | €8,890 | +€6,185 | +228.7% |
| Trade receivables | 40 | - | €902 | +€902 | |
| Other amounts receivable | 41 | €2,705 | €7,988 | +€5,283 | +195.3% |
| Cash at bank and in hand | 54/58 | €41,057 | €35,771 | -€5,286 | -12.9% |
| Total equity and liabilities | 10/49 | €271,393 | €256,240 | -€15,153 | -5.6% |
| Equity | 10/15 | €165,327 | €169,412 | +€4,085 | +2.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €146,129 | €150,214 | +€4,085 | +2.8% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €144,229 | €148,314 | +€4,085 | +2.8% |
| Profit (loss) carried forward | 14 | €198 | €198 | = | 0.0% |
| Amounts payable | 17/49 | €106,066 | €86,828 | -€19,238 | -18.1% |
| Amounts payable after more than one year | 17 | €42,785 | €21,581 | -€21,204 | -49.6% |
| Financial debts | 170/4 | €42,785 | €21,581 | -€21,204 | -49.6% |
| Amounts payable within one year | 42/48 | €63,281 | €65,247 | +€1,966 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €25,231 | €21,978 | -€3,253 | -12.9% |
| Trade debts | 44 | €13,419 | €30,128 | +€16,709 | +124.5% |
| Suppliers | 440/4 | €13,419 | €30,128 | +€16,709 | +124.5% |
| Advances received on contracts in progress | 46 | €15,700 | €7,250 | -€8,450 | -53.8% |
| Taxes, remuneration and social security | 45 | €8,931 | €5,891 | -€3,040 | -34.0% |
| Taxes | 450/3 | €8,853 | €5,891 | -€2,962 | -33.5% |
| Remuneration and social security | 454/9 | €78 | - | -€78 | |
| Turnover | 70 | €571,296 | €568,734 | -€2,562 | -0.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €433,317 | €432,721 | -€596 | -0.1% |
| Remuneration, social security and pensions | 62 | €90,166 | €91,322 | +€1,156 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,301 | €34,764 | -€537 | -1.5% |
| Other operating charges | 640/8 | €2,795 | €2,982 | +€187 | +6.7% |
| Gross operating margin | 9900 | €137,979 | €136,013 | -€1,966 | -1.4% |
| Operating profit (loss) | 9901 | €9,717 | €6,945 | -€2,772 | -28.5% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,072 | €1,013 | -€59 | -5.5% |
| Recurring financial charges | 65 | €1,072 | €1,013 | -€59 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €8,647 | €5,932 | -€2,715 | -31.4% |
| Income taxes | 67/77 | €2,396 | €1,847 | -€549 | -22.9% |
| Profit (loss) for the period | 9904 | €6,251 | €4,085 | -€2,166 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,251 | €4,085 | -€2,166 | -34.7% |
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 29 September 2026 via checked.be.