DEBOUVRY: 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.
DEBOUVRY
Largest movements
- Cash +€35,114
up €35,114 (+127.1%), from €27,637 to €62,751
mainly Other debts (+€203,039) and Receivables within one year (+€22,410)
- Receivables within one year -€22,410
down €22,410 (-46.1%), from €48,653 to €26,243
of which Other amounts receivable: -€46,387
- Tangible fixed assets +€16,226
up €16,226 (+10.0%), from €161,633 to €177,859
of which Land and buildings: +€10,561
- Deferred charges and accrued income +€13,557
up €13,557, from €0 to €13,557
- Other debts +€203,039
up €203,039, from €0 to €203,039
- Reserves -€92,371
down €92,371 (-98.5%), from €93,774 to €1,403
- Current portion of long-term debt -€42,235
down €42,235 (-75.2%), from €56,150 to €13,916
- Debts after one year -€13,916
down €13,916 (-11.6%), from €120,005 to €106,090
- Trade debts -€7,559
down €7,559 (-56.5%), from €13,381 to €5,822
- Gross operating margin +€22,353
up €22,353 (+413.1%), from €5,411 to €27,764
- Depreciation +€9,033
up €9,033 (+112.0%), from €8,066 to €17,099
- Financial charges +€5,052
up €5,052 (+196.7%), from €2,569 to €7,620
- Other operating charges +€1,692
up €1,692 (+155.6%), from €1,088 to €2,780
- Financial income +€655
up €655 (+60.1%), from €1,088 to €1,743
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 | €298,177 | €340,611 | +€42,434 | +14.2% |
| Fixed assets | 21/28 | €161,887 | €178,059 | +€16,172 | +10.0% |
| Intangible fixed assets | 21 | €255 | €201 | -€54 | -21.3% |
| Tangible fixed assets | 22/27 | €161,633 | €177,859 | +€16,226 | +10.0% |
| Land and buildings | 22 | €134,750 | €145,311 | +€10,561 | +7.8% |
| Plant, machinery and equipment | 23 | €5,689 | €9,342 | +€3,653 | +64.2% |
| Furniture and vehicles | 24 | €21,194 | €23,206 | +€2,012 | +9.5% |
| Current assets | 29/58 | €136,290 | €162,552 | +€26,262 | +19.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €48,653 | €26,243 | -€22,410 | -46.1% |
| Trade receivables | 40 | €2,266 | €26,243 | +€23,978 | +1058.3% |
| Other amounts receivable | 41 | €46,387 | €0 | -€46,387 | -100.0% |
| Current investments | 50/53 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,637 | €62,751 | +€35,114 | +127.1% |
| Deferred charges and accrued income | 490/1 | €0 | €13,557 | +€13,557 | |
| Total equity and liabilities | 10/49 | €298,177 | €340,611 | +€42,434 | +14.2% |
| Equity | 10/15 | €96,774 | €4,403 | -€92,371 | -95.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €93,774 | €1,403 | -€92,371 | -98.5% |
| Distributable reserves | 133 | €93,774 | €1,403 | -€92,371 | -98.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €201,403 | €336,208 | +€134,805 | +66.9% |
| Amounts payable after more than one year | 17 | €120,005 | €106,090 | -€13,916 | -11.6% |
| Financial debts | 170/4 | €120,005 | €106,090 | -€13,916 | -11.6% |
| Amounts payable within one year | 42/48 | €75,929 | €230,118 | +€154,189 | +203.1% |
| Current portion of amounts payable after more than one year | 42 | €56,150 | €13,916 | -€42,235 | -75.2% |
| Trade debts | 44 | €13,381 | €5,822 | -€7,559 | -56.5% |
| Suppliers | 440/4 | €13,381 | €5,822 | -€7,559 | -56.5% |
| Advances received on contracts in progress | 46 | €0 | €1,036 | +€1,036 | |
| Taxes, remuneration and social security | 45 | €6,398 | €6,305 | -€93 | -1.4% |
| Taxes | 450/3 | €6,398 | €6,305 | -€93 | -1.4% |
| Other amounts payable | 47/48 | €0 | €203,039 | +€203,039 | |
| Accrued charges and deferred income | 492/3 | €5,468 | €0 | -€5,468 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,066 | €17,099 | +€9,033 | +112.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,088 | €2,780 | +€1,692 | +155.6% |
| Gross operating margin | 9900 | €5,411 | €27,764 | +€22,353 | +413.1% |
| Operating profit (loss) | 9901 | -€3,742 | €7,886 | +€11,628 | |
| Financial income | 75/76B | €1,088 | €1,743 | +€655 | +60.1% |
| Recurring financial income | 75 | €1,088 | €1,743 | +€655 | +60.1% |
| Financial charges | 65/66B | €2,569 | €7,620 | +€5,052 | +196.7% |
| Recurring financial charges | 65 | €2,569 | €7,620 | +€5,052 | +196.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,222 | €2,009 | +€7,231 | |
| Income taxes | 67/77 | €428 | €605 | +€177 | +41.4% |
| Profit (loss) for the period | 9904 | -€5,650 | €1,403 | +€7,054 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,650 | €1,403 | +€7,054 |
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 8 October 2026 via checked.be.