DEBOURCY: 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.
DEBOURCY
Largest movements
- Receivables within one year +€168,578
up €168,578 (+236.0%), from €71,422 to €240,000
of which Trade receivables: +€239,242
- Tangible fixed assets -€25,420
down €25,420 (-2.8%), from €900,000 to €874,580
- Current portion of long-term debt -€1.1m
down €1.1m (-100.0%), from €1.1m to €0
- Short-term financial debts +€1.1m
new in 2025: €1.1m
- Other debts +€312,760
up €312,760 (+17.9%), from €1.7m to €2.1m
- Profit (loss) carried forward -€87,816
down €87,816 (-2.7%), from -€3.3m to -€3.4m
- Tax, wage and social debts -€73,731
down €73,731 (-100.0%), from €73,731 to €0
- Purchases and services -€143,597
down €143,597 (-89.1%), from €161,092 to €17,495
- Turnover -€69,500
down €69,500 (-100.0%), from €69,500 to €0
- Gross operating margin +€60,682
up €60,682 (+92.2%), from -€65,827 to -€5,145
- Financial income -€32,914
down €32,914 (-91.2%), from €36,092 to €3,178
of which Non-recurring financial income: -€31,822
- Financial charges -€18,175
down €18,175 (-26.7%), from €68,080 to €49,905
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 | €971,539 | €1,114,635 | +€143,096 | +14.7% |
| Fixed assets | 21/28 | €900,000 | €874,580 | -€25,420 | -2.8% |
| Tangible fixed assets | 22/27 | €900,000 | €874,580 | -€25,420 | -2.8% |
| Land and buildings | 22 | €900,000 | €874,580 | -€25,420 | -2.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €71,539 | €240,055 | +€168,516 | +235.6% |
| Amounts receivable within one year | 40/41 | €71,422 | €240,000 | +€168,578 | +236.0% |
| Trade receivables | 40 | €758 | €240,000 | +€239,242 | +31551.0% |
| Other amounts receivable | 41 | €70,664 | €0 | -€70,664 | -100.0% |
| Cash at bank and in hand | 54/58 | €42 | €55 | +€13 | +32.1% |
| Deferred charges and accrued income | 490/1 | €75 | €0 | -€75 | -100.0% |
| Total equity and liabilities | 10/49 | €971,539 | €1,114,635 | +€143,096 | +14.7% |
| Equity | 10/15 | -€1,980,775 | -€2,068,591 | -€87,816 | -4.4% |
| Contributions | 10/11 | €58,447 | €61,500 | +€3,053 | +5.2% |
| Capital | 10 | €58,447 | €61,500 | +€3,053 | +5.2% |
| Issued capital | 100 | €58,447 | €61,500 | +€3,053 | +5.2% |
| Revaluation surpluses | 12 | €782,832 | €782,832 | = | 0.0% |
| Reserves | 13 | €489,277 | €486,224 | -€3,053 | -0.6% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €483,080 | €480,027 | -€3,053 | -0.6% |
| Profit (loss) carried forward | 14 | -€3,311,331 | -€3,399,146 | -€87,816 | -2.7% |
| Amounts payable | 17/49 | €2,952,314 | €3,183,226 | +€230,912 | +7.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €2,951,307 | €3,183,046 | +€231,738 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €1,120,000 | €0 | -€1.1m | -100.0% |
| Financial debts | 43 | - | €1,120,000 | +€1.1m | |
| Credit institutions | 430/8 | - | €1,120,000 | +€1.1m | |
| Trade debts | 44 | €12,312 | €5,022 | -€7,291 | -59.2% |
| Suppliers | 440/4 | €12,312 | €5,022 | -€7,291 | -59.2% |
| Taxes, remuneration and social security | 45 | €73,731 | €0 | -€73,731 | -100.0% |
| Taxes | 450/3 | €73,731 | €0 | -€73,731 | -100.0% |
| Other amounts payable | 47/48 | €1,745,264 | €2,058,024 | +€312,760 | +17.9% |
| Accrued charges and deferred income | 492/3 | €1,006 | €180 | -€826 | -82.1% |
| Turnover | 70 | €69,500 | €0 | -€69,500 | -100.0% |
| Non-recurring operating income | 76A | €25,765 | €0 | -€25,765 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €161,092 | €17,495 | -€143,597 | -89.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,420 | €25,420 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,168 | €10,524 | +€9,356 | +801.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€65,827 | -€5,145 | +€60,682 | +92.2% |
| Operating profit (loss) | 9901 | -€92,414 | -€41,089 | +€51,326 | +55.5% |
| Financial income | 75/76B | €36,092 | €3,178 | -€32,914 | -91.2% |
| Recurring financial income | 75 | €4,270 | €3,178 | -€1,092 | -25.6% |
| Non-recurring financial income | 76B | €31,822 | €0 | -€31,822 | -100.0% |
| Financial charges | 65/66B | €68,080 | €49,905 | -€18,175 | -26.7% |
| Recurring financial charges | 65 | €68,080 | €49,905 | -€18,175 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | -€124,403 | -€87,816 | +€36,587 | +29.4% |
| Income taxes | 67/77 | €20 | €0 | -€20 | -100.0% |
| Profit (loss) for the period | 9904 | -€124,423 | -€87,816 | +€36,607 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€124,423 | -€87,816 | +€36,607 | +29.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.