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
- Cash -€72,006
down €72,006 (-11.0%), from €651,653 to €579,647
mainly Tax, wage and social debts (-€66,764) and Net result for the year (-€19,049)
- Tax, wage and social debts -€66,764
no longer reported in 2024 (was €66,764)
- Reserves -€19,049
down €19,049 (-4.1%), from €460,136 to €441,087
of which Distributable reserves: -€19,049
- Trade debts +€14,239
up €14,239 (+572.0%), from €2,489 to €16,728
- Taxes +€14,772
new in 2024: €14,772
- Gross operating margin -€802
down €802 (-33.6%), from -€2,384 to -€3,186
- Financial charges -€359
down €359 (-88.9%), from €404 to €45
- Other operating charges +€67
up €67 (+6.9%), from €979 to €1,046
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €657,577 | €586,002 | -€71,575 | -10.9% |
| Fixed assets | 21/28 | €5,516 | €5,516 | = | 0.0% |
| Tangible fixed assets | 22/27 | €5,516 | €5,516 | = | 0.0% |
| Land and buildings | 22 | €5,516 | €5,516 | = | 0.0% |
| Current assets | 29/58 | €652,061 | €580,486 | -€71,575 | -11.0% |
| Amounts receivable within one year | 40/41 | €327 | €747 | +€419 | +128.2% |
| Trade receivables | 40 | - | €176 | +€176 | |
| Other amounts receivable | 41 | €327 | €570 | +€243 | +74.3% |
| Cash at bank and in hand | 54/58 | €651,653 | €579,647 | -€72,006 | -11.0% |
| Deferred charges and accrued income | 490/1 | €81 | €93 | +€12 | +15.2% |
| Total equity and liabilities | 10/49 | €657,577 | €586,002 | -€71,575 | -10.9% |
| Equity | 10/15 | €578,195 | €559,146 | -€19,049 | -3.3% |
| Contributions | 10/11 | €118,059 | €118,059 | = | 0.0% |
| Reserves | 13 | €460,136 | €441,087 | -€19,049 | -4.1% |
| Non-distributable reserves | 130/1 | €14,095 | €14,095 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,095 | €14,095 | = | 0.0% |
| Distributable reserves | 133 | €446,041 | €426,991 | -€19,049 | -4.3% |
| Amounts payable | 17/49 | €79,382 | €26,856 | -€52,526 | -66.2% |
| Amounts payable within one year | 42/48 | €69,253 | €16,728 | -€52,526 | -75.8% |
| Trade debts | 44 | €2,489 | €16,728 | +€14,239 | +572.0% |
| Suppliers | 440/4 | €2,489 | €16,728 | +€14,239 | +572.0% |
| Taxes, remuneration and social security | 45 | €66,764 | - | -€66,764 | |
| Taxes | 450/3 | €66,764 | - | -€66,764 | |
| Accrued charges and deferred income | 492/3 | €10,128 | €10,128 | = | 0.0% |
| Other operating charges | 640/8 | €979 | €1,046 | +€67 | +6.9% |
| Gross operating margin | 9900 | -€2,384 | -€3,186 | -€802 | -33.6% |
| Operating profit (loss) | 9901 | -€3,363 | -€4,232 | -€869 | -25.9% |
| Financial charges | 65/66B | €404 | €45 | -€359 | -88.9% |
| Recurring financial charges | 65 | €404 | €45 | -€359 | -88.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,767 | -€4,277 | -€510 | -13.5% |
| Income taxes | 67/77 | - | €14,772 | +€14,772 | |
| Profit (loss) for the period | 9904 | -€3,767 | -€19,049 | -€15,282 | -405.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,767 | -€19,049 | -€15,282 | -405.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.