deBR Management: what changed
deBR Management
Largest movements
- Receivables within one year +€20,679
up €20,679 (+2,874%), from €720 to €21,399
- Cash +€13,230
up €13,230 (+61.4%), from €21,564 to €34,795
mainly Net result for the year (+€33,541) and Tax, wage and social debts (+€13,997)
- Profit (loss) carried forward +€18,541
up €18,541 (+184%), from €10,092 to €28,633
- Reserves +€15,000
up €15,000 (+806%), from €1,860 to €16,860
of which Distributable reserves: +€15,000
- Tax, wage and social debts +€13,997
up €13,997 (+684%), from €2,048 to €16,045
- Other debts -€13,926
down €13,926 (-87.4%), from €15,926 to €2,000
- Gross operating margin +€25,146
up €25,146 (+123%), from €20,362 to €45,508
- Taxes +€10,625
up €10,625 (+1,253%), from €848 to €11,473
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,382 | €80,291 | +€33,909 | +73.1% |
| Fixed assets | 21/28 | €24,098 | €24,098 | = | 0.0% |
| Financial fixed assets | 28 | €24,098 | €24,098 | = | 0.0% |
| Current assets | 29/58 | €22,284 | €56,193 | +€33,909 | +152% |
| Amounts receivable within one year | 40/41 | €720 | €21,399 | +€20,679 | +2,874% |
| Trade receivables | 40 | €720 | €21,399 | +€20,679 | +2,874% |
| Cash at bank and in hand | 54/58 | €21,564 | €34,795 | +€13,230 | +61.4% |
| Total equity and liabilities | 10/49 | €46,382 | €80,291 | +€33,909 | +73.1% |
| Equity | 10/15 | €24,352 | €57,893 | +€33,541 | +138% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €16,860 | +€15,000 | +806% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €15,000 | +€15,000 | |
| Profit (loss) carried forward | 14 | €10,092 | €28,633 | +€18,541 | +184% |
| Amounts payable | 17/49 | €22,030 | €22,399 | +€368 | +1.7% |
| Amounts payable within one year | 42/48 | €22,030 | €22,399 | +€368 | +1.7% |
| Trade debts | 44 | €4,056 | €4,354 | +€298 | +7.3% |
| Suppliers | 440/4 | €4,056 | €4,354 | +€298 | +7.3% |
| Taxes, remuneration and social security | 45 | €2,048 | €16,045 | +€13,997 | +684% |
| Taxes | 450/3 | €2,048 | €16,045 | +€13,997 | +684% |
| Other amounts payable | 47/48 | €15,926 | €2,000 | -€13,926 | -87.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €20,362 | €45,508 | +€25,146 | +123% |
| Operating profit (loss) | 9901 | €19,978 | €45,121 | +€25,143 | +126% |
| Financial charges | 65/66B | €242 | €107 | -€135 | -55.8% |
| Recurring financial charges | 65 | €242 | €107 | -€135 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | €19,736 | €45,014 | +€25,278 | +128% |
| Income taxes | 67/77 | €848 | €11,473 | +€10,625 | +1,253% |
| Profit (loss) for the period | 9904 | €18,887 | €33,541 | +€14,654 | +77.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,887 | €33,541 | +€14,654 | +77.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.