DEBOYSER AGENCIES: 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.
DEBOYSER AGENCIES
Largest movements
- Tangible fixed assets -€4,031
down €4,031 (-25.8%), from €15,603 to €11,572
of which Land and buildings: -€2,925
- Cash -€2,588
down €2,588 (-78.5%), from €3,297 to €710
mainly Net result for the year (-€2,481) and Trade debts (-€1,694)
- Profit (loss) carried forward -€2,481
new in 2025: -€2,481
- Trade debts -€1,694
down €1,694 (-2.0%), from €84,790 to €83,096
- Short-term financial debts -€1,357
no longer reported in 2025 (was €1,357)
- Gross operating margin -€3,664
down €3,664 (-60.4%), from €6,070 to €2,406
- Financial income +€1,512
up €1,512 (+124%), from €1,224 to €2,736
- Taxes +€821
new in 2025: €821
- Financial charges -€535
down €535 (-69.5%), from €769 to €234
- Depreciation -€270
down €270 (-6.3%), from €4,301 to €4,031
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 | €124,001 | €118,469 | -€5,533 | -4.5% |
| Fixed assets | 21/28 | €15,603 | €11,572 | -€4,031 | -25.8% |
| Tangible fixed assets | 22/27 | €15,603 | €11,572 | -€4,031 | -25.8% |
| Land and buildings | 22 | €8,775 | €5,850 | -€2,925 | -33.3% |
| Furniture and vehicles | 24 | €225 | €169 | -€56 | -25.0% |
| Other tangible fixed assets | 26 | €6,603 | €5,553 | -€1,050 | -15.9% |
| Current assets | 29/58 | €108,398 | €106,897 | -€1,502 | -1.4% |
| Amounts receivable within one year | 40/41 | €45,252 | €46,168 | +€916 | +2.0% |
| Trade receivables | 40 | €1,822 | - | -€1,822 | |
| Other amounts receivable | 41 | €43,430 | €46,168 | +€2,738 | +6.3% |
| Current investments | 50/53 | €48,779 | €48,779 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,297 | €710 | -€2,588 | -78.5% |
| Deferred charges and accrued income | 490/1 | €11,070 | €11,240 | +€170 | +1.5% |
| Total equity and liabilities | 10/49 | €124,001 | €118,469 | -€5,533 | -4.5% |
| Equity | 10/15 | €37,854 | €35,373 | -€2,481 | -6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,254 | €19,254 | = | 0.0% |
| Distributable reserves | 133 | €19,254 | €19,254 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,481 | -€2,481 | |
| Amounts payable | 17/49 | €86,147 | €83,096 | -€3,051 | -3.5% |
| Amounts payable within one year | 42/48 | €86,147 | €83,096 | -€3,051 | -3.5% |
| Financial debts | 43 | €1,357 | - | -€1,357 | |
| Credit institutions | 430/8 | €1,357 | - | -€1,357 | |
| Trade debts | 44 | €84,790 | €83,096 | -€1,694 | -2.0% |
| Suppliers | 440/4 | €84,790 | €83,096 | -€1,694 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,301 | €4,031 | -€270 | -6.3% |
| Other operating charges | 640/8 | €2,545 | €2,537 | -€8 | -0.3% |
| Gross operating margin | 9900 | €6,070 | €2,406 | -€3,664 | -60.4% |
| Operating profit (loss) | 9901 | -€776 | -€4,162 | -€3,386 | -436% |
| Financial income | 75/76B | €1,224 | €2,736 | +€1,512 | +124% |
| Recurring financial income | 75 | €1,224 | €2,736 | +€1,512 | +124% |
| Financial charges | 65/66B | €769 | €234 | -€535 | -69.5% |
| Recurring financial charges | 65 | €769 | €234 | -€535 | -69.5% |
| Profit (loss) for the period before taxes | 9903 | -€322 | -€1,661 | -€1,339 | -416% |
| Income taxes | 67/77 | - | €821 | +€821 | |
| Profit (loss) for the period | 9904 | -€322 | -€2,481 | -€2,160 | -671% |
| Profit (loss) for the period to be appropriated | 9905 | -€322 | -€2,481 | -€2,160 | -671% |
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 24 October 2026 via checked.be.