DEBOUTTE R & B: 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.
DEBOUTTE R & B
Largest movements
- Tangible fixed assets -€30,744
down €30,744 (-5.8%), from €526,044 to €495,300
of which Land and buildings: -€23,847
- Other debts +€44,051
up €44,051 (+28.4%), from €155,311 to €199,363
- Profit (loss) carried forward -€33,835
down €33,835 (-39.4%), from -€85,902 to -€119,737
- Debts after one year -€31,606
down €31,606 (-7.8%), from €404,820 to €373,214
- Gross operating margin +€1,280
up €1,280 (+8.5%), from €15,146 to €16,426
- Other operating charges -€1,132
down €1,132 (-29.0%), from €3,898 to €2,766
- Financial charges +€976
up €976 (+6.2%), from €15,775 to €16,751
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 | €527,445 | €501,629 | -€25,815 | -4.9% |
| Fixed assets | 21/28 | €526,044 | €495,300 | -€30,744 | -5.8% |
| Tangible fixed assets | 22/27 | €526,044 | €495,300 | -€30,744 | -5.8% |
| Land and buildings | 22 | €516,601 | €492,754 | -€23,847 | -4.6% |
| Furniture and vehicles | 24 | €9,443 | €2,545 | -€6,898 | -73.0% |
| Current assets | 29/58 | €1,401 | €6,330 | +€4,929 | +352% |
| Cash at bank and in hand | 54/58 | €1,401 | €5,950 | +€4,549 | +325% |
| Deferred charges and accrued income | 490/1 | - | €380 | +€380 | |
| Total equity and liabilities | 10/49 | €527,445 | €501,629 | -€25,815 | -4.9% |
| Equity | 10/15 | -€71,642 | -€105,477 | -€33,835 | -47.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,902 | -€119,737 | -€33,835 | -39.4% |
| Amounts payable | 17/49 | €599,086 | €607,106 | +€8,020 | +1.3% |
| Amounts payable after more than one year | 17 | €404,820 | €373,214 | -€31,606 | -7.8% |
| Financial debts | 170/4 | €404,820 | €373,214 | -€31,606 | -7.8% |
| Amounts payable within one year | 42/48 | €194,266 | €233,892 | +€39,626 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €35,295 | €33,535 | -€1,760 | -5.0% |
| Trade debts | 44 | €573 | €627 | +€54 | +9.4% |
| Suppliers | 440/4 | €573 | €627 | +€54 | +9.4% |
| Taxes, remuneration and social security | 45 | €3,087 | €368 | -€2,719 | -88.1% |
| Taxes | 450/3 | €3,087 | €368 | -€2,719 | -88.1% |
| Other amounts payable | 47/48 | €155,311 | €199,363 | +€44,051 | +28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,744 | €30,744 | = | 0.0% |
| Other operating charges | 640/8 | €3,898 | €2,766 | -€1,132 | -29.0% |
| Gross operating margin | 9900 | €15,146 | €16,426 | +€1,280 | +8.5% |
| Operating profit (loss) | 9901 | -€19,497 | -€17,085 | +€2,412 | +12.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €15,775 | €16,751 | +€976 | +6.2% |
| Recurring financial charges | 65 | €15,775 | €16,751 | +€976 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€35,272 | -€33,835 | +€1,436 | +4.1% |
| Profit (loss) for the period | 9904 | -€35,272 | -€33,835 | +€1,436 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,272 | -€33,835 | +€1,436 | +4.1% |
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.