DEBRA: 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.
DEBRA
Largest movements
- Tangible fixed assets -€67,733
down €67,733 (-4.7%), from €1.4m to €1.4m
of which Land and buildings: -€66,576
- Other debts -€36,625
down €36,625 (-3.6%), from €1.0m to €977,062
- Profit (loss) carried forward -€31,680
down €31,680 (-2.1%), from -€1.5m to -€1.5m
- Gross operating margin +€8,539
up €8,539 (+15.0%), from €57,007 to €65,546
- Other operating charges +€1,840
up €1,840 (+33.9%), from €5,436 to €7,276
- Depreciation +€1,416
up €1,416 (+1.6%), from €88,275 to €89,690
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 | €1,449,872 | €1,382,653 | -€67,219 | -4.6% |
| Fixed assets | 21/28 | €1,432,946 | €1,365,212 | -€67,733 | -4.7% |
| Tangible fixed assets | 22/27 | €1,432,931 | €1,365,197 | -€67,733 | -4.7% |
| Land and buildings | 22 | €1,425,600 | €1,359,024 | -€66,576 | -4.7% |
| Plant, machinery and equipment | 23 | €7,331 | €6,173 | -€1,158 | -15.8% |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €16,926 | €17,440 | +€514 | +3.0% |
| Cash at bank and in hand | 54/58 | €14,843 | €10,886 | -€3,957 | -26.7% |
| Deferred charges and accrued income | 490/1 | €2,083 | €6,555 | +€4,472 | +214.7% |
| Total equity and liabilities | 10/49 | €1,449,872 | €1,382,653 | -€67,219 | -4.6% |
| Equity | 10/15 | €435,209 | €403,529 | -€31,680 | -7.3% |
| Contributions | 10/11 | €1,947,500 | €1,947,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,512,291 | -€1,543,971 | -€31,680 | -2.1% |
| Amounts payable | 17/49 | €1,014,663 | €979,124 | -€35,539 | -3.5% |
| Amounts payable within one year | 42/48 | €1,013,928 | €978,389 | -€35,539 | -3.5% |
| Trade debts | 44 | €241 | €1,327 | +€1,086 | +450.7% |
| Suppliers | 440/4 | €241 | €1,327 | +€1,086 | +450.7% |
| Other amounts payable | 47/48 | €1,013,687 | €977,062 | -€36,625 | -3.6% |
| Accrued charges and deferred income | 492/3 | €735 | €735 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,275 | €89,690 | +€1,416 | +1.6% |
| Other operating charges | 640/8 | €5,436 | €7,276 | +€1,840 | +33.9% |
| Gross operating margin | 9900 | €57,007 | €65,546 | +€8,539 | +15.0% |
| Operating profit (loss) | 9901 | -€36,704 | -€31,420 | +€5,283 | +14.4% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €251 | €260 | +€9 | +3.5% |
| Recurring financial charges | 65 | €251 | €260 | +€9 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€36,953 | -€31,680 | +€5,273 | +14.3% |
| Profit (loss) for the period | 9904 | -€36,953 | -€31,680 | +€5,273 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,953 | -€31,680 | +€5,273 | +14.3% |
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.