DEBOUCH'TOUT: 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.
DEBOUCH'TOUT
Largest movements
- Cash -€63,938
down €63,938 (-29.0%), from €220,575 to €156,637
mainly Contributions, distributions and other (-€121,000) and Tax, wage and social debts (-€10,671)
- Tangible fixed assets -€19,139
down €19,139 (-32.2%), from €59,394 to €40,255
- Reserves -€88,961
down €88,961 (-32.6%), from €272,821 to €183,860
of which Distributable reserves: -€78,000
- Other debts +€23,859
up €23,859 (+27.8%), from €85,837 to €109,696
- Tax, wage and social debts -€10,671
down €10,671 (-42.1%), from €25,373 to €14,702
of which Remuneration and social security: -€7,813
- Staff costs -€36,860
down €36,860 (-31.6%), from €116,568 to €79,708
- Gross operating margin -€35,577
down €35,577 (-18.9%), from €187,759 to €152,182
- Depreciation -€3,191
down €3,191 (-12.3%), from €26,012 to €22,821
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 | €505,509 | €425,920 | -€79,589 | -15.7% |
| Fixed assets | 21/28 | €60,412 | €40,405 | -€20,007 | -33.1% |
| Tangible fixed assets | 22/27 | €59,394 | €40,255 | -€19,139 | -32.2% |
| Plant, machinery and equipment | 23 | €11,463 | €4,517 | -€6,946 | -60.6% |
| Furniture and vehicles | 24 | €19,013 | €10,690 | -€8,323 | -43.8% |
| Other tangible fixed assets | 26 | €28,918 | €25,048 | -€3,870 | -13.4% |
| Financial fixed assets | 28 | €1,018 | €150 | -€868 | -85.3% |
| Current assets | 29/58 | €445,097 | €385,515 | -€59,582 | -13.4% |
| Amounts receivable within one year | 40/41 | €23,355 | €25,274 | +€1,919 | +8.2% |
| Trade receivables | 40 | €20,924 | €16,061 | -€4,863 | -23.2% |
| Other amounts receivable | 41 | €2,431 | €9,213 | +€6,782 | +279% |
| Current investments | 50/53 | €200,000 | €201,567 | +€1,567 | +0.8% |
| Cash at bank and in hand | 54/58 | €220,575 | €156,637 | -€63,938 | -29.0% |
| Deferred charges and accrued income | 490/1 | €1,167 | €2,037 | +€870 | +74.6% |
| Total equity and liabilities | 10/49 | €505,509 | €425,920 | -€79,589 | -15.7% |
| Equity | 10/15 | €386,460 | €298,180 | -€88,280 | -22.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €272,821 | €183,860 | -€88,961 | -32.6% |
| Tax-exempt reserves | 132 | €10,961 | - | -€10,961 | |
| Distributable reserves | 133 | €261,860 | €183,860 | -€78,000 | -29.8% |
| Profit (loss) carried forward | 14 | €95,039 | €95,720 | +€681 | +0.7% |
| Provisions and deferred taxes | 16 | €2,740 | - | -€2,740 | |
| Deferred taxes | 168 | €2,740 | - | -€2,740 | |
| Amounts payable | 17/49 | €116,309 | €127,740 | +€11,431 | +9.8% |
| Amounts payable within one year | 42/48 | €115,794 | €127,740 | +€11,946 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €3,701 | - | -€3,701 | |
| Trade debts | 44 | €883 | €3,342 | +€2,459 | +278% |
| Suppliers | 440/4 | €883 | €3,342 | +€2,459 | +278% |
| Taxes, remuneration and social security | 45 | €25,373 | €14,702 | -€10,671 | -42.1% |
| Taxes | 450/3 | €9,847 | €6,989 | -€2,858 | -29.0% |
| Remuneration and social security | 454/9 | €15,526 | €7,713 | -€7,813 | -50.3% |
| Other amounts payable | 47/48 | €85,837 | €109,696 | +€23,859 | +27.8% |
| Accrued charges and deferred income | 492/3 | €515 | - | -€515 | |
| Remuneration, social security and pensions | 62 | €116,568 | €79,708 | -€36,860 | -31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,012 | €22,821 | -€3,191 | -12.3% |
| Other operating charges | 640/8 | €1,395 | €1,899 | +€504 | +36.1% |
| Gross operating margin | 9900 | €187,759 | €152,182 | -€35,577 | -18.9% |
| Operating profit (loss) | 9901 | €43,784 | €47,754 | +€3,970 | +9.1% |
| Financial income | 75/76B | €1,301 | €775 | -€526 | -40.4% |
| Recurring financial income | 75 | €1,301 | €775 | -€526 | -40.4% |
| Financial charges | 65/66B | €251 | €336 | +€85 | +33.9% |
| Recurring financial charges | 65 | €251 | €336 | +€85 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | €44,834 | €48,193 | +€3,359 | +7.5% |
| Transfer from deferred taxes | 780 | €2,740 | €2,740 | = | 0.0% |
| Income taxes | 67/77 | €17,601 | €18,213 | +€612 | +3.5% |
| Profit (loss) for the period | 9904 | €29,973 | €32,720 | +€2,747 | +9.2% |
| Transfer from tax-exempt reserves | 789 | €10,960 | €10,961 | +€1 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,933 | €43,681 | +€2,748 | +6.7% |
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 18 October 2026 via checked.be.