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.
What changed
DEBRA
NACE 46.499, Wholesale of other household goods
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€416,147
2024 · €70,004+€346,143
Equity
€21.6m
2024 · €21.2m+€416,147
Cash
€202,284
2024 · €207,238-€4,955
Balance sheet total
€23.0m
2024 · €22.9m+€100,727
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Reserves +€416,147
up €416,147 (+3.2%), from €13.1m to €13.5m
- Debts after one year -€366,121
down €366,121 (-28.4%), from €1.3m to €922,513
Income statement
- Financial income +€322,936
up €322,936 (+1759870.3%), from €18 to €322,955
- Turnover +€127,773
up €127,773 (+9.7%), from €1.3m to €1.4m
- Goods and materials +€41,616
up €41,616 (+5.8%), from €711,387 to €753,003
of which Purchases: +€502,412
- Services and other goods +€35,645
up €35,645 (+54.7%), from €65,220 to €100,865
- Staff costs +€32,990
up €32,990 (+9.7%), from €340,505 to €373,495
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.
Result 2024
€70,004
Turnover
+€127,773
Other operating income
-€150
Goods and materials
-€41,616
Services and other goods
-€35,645
Staff costs
-€32,990
Depreciation
+€6,417
Other operating charges
-€90
Financial income
+€322,936
Financial charges
+€8,013
Taxes
-€8,507
Result 2025
€416,147
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.
From operations
+€337,899
Investment
-€8,367
Financing
-€334,487
Cash 2024
€207,238
From operations (derived)
+€337,899
Net result for the year
+€416,147
Depreciation
+€142
Stocks and contracts
-€88,844
Receivables within one year
-€8,850
Deferred charges and accrued income
+€237
Trade debts
-€4,492
Tax, wage and social debts
+€36,122
Accrued charges and deferred income
-€12,563
Investment (derived)
-€8,367
Investment in fixed assets (net)
-€8,367
Financing
-€334,487
Debts after one year
-€366,121
Current portion of long-term debt
+€31,634
Cash 2025
€202,284
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,886,523 | €22,987,250 | +€100,727 | +0.4% |
| Fixed assets | 21/28 | €22,067,473 | €22,075,698 | +€8,225 | 0.0% |
| Intangible fixed assets | 21 | - | €8,225 | +€8,225 | |
| Financial fixed assets | 28 | €22,067,473 | €22,067,473 | = | 0.0% |
| Affiliated companies | 280/1 | €22,067,473 | €22,067,473 | = | 0.0% |
| Participating interests | 280 | €22,067,473 | €22,067,473 | = | 0.0% |
| Current assets | 29/58 | €819,050 | €911,552 | +€92,502 | +11.3% |
| Stocks and contracts in progress | 3 | €329,718 | €418,562 | +€88,844 | +26.9% |
| Stocks | 30/36 | €329,718 | €418,562 | +€88,844 | +26.9% |
| Goods purchased for resale | 34 | €151,610 | €418,562 | +€266,953 | +176.1% |
| Advance payments | 36 | €178,109 | - | -€178,109 | |
| Amounts receivable within one year | 40/41 | €278,613 | €287,462 | +€8,850 | +3.2% |
| Trade receivables | 40 | €238,613 | €145,122 | -€93,490 | -39.2% |
| Other amounts receivable | 41 | €40,000 | €142,340 | +€102,340 | +255.9% |
| Cash at bank and in hand | 54/58 | €207,238 | €202,284 | -€4,955 | -2.4% |
| Deferred charges and accrued income | 490/1 | €3,480 | €3,244 | -€237 | -6.8% |
| Total equity and liabilities | 10/49 | €22,886,523 | €22,987,250 | +€100,727 | +0.4% |
| Equity | 10/15 | €21,174,882 | €21,591,028 | +€416,147 | +2.0% |
| Contributions | 10/11 | €8,043,217 | €8,043,217 | = | 0.0% |
| Reserves | 13 | €13,131,664 | €13,547,811 | +€416,147 | +3.2% |
| Distributable reserves | 133 | €13,131,664 | €13,547,811 | +€416,147 | +3.2% |
| Amounts payable | 17/49 | €1,711,641 | €1,396,222 | -€315,419 | -18.4% |
| Amounts payable after more than one year | 17 | €1,288,634 | €922,513 | -€366,121 | -28.4% |
| Financial debts | 170/4 | €1,288,634 | €922,513 | -€366,121 | -28.4% |
| Other loans | 174 | €1,288,634 | €922,513 | -€366,121 | -28.4% |
| Amounts payable within one year | 42/48 | €329,242 | €392,506 | +€63,264 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €157,134 | €188,768 | +€31,634 | +20.1% |
| Trade debts | 44 | €50,511 | €46,019 | -€4,492 | -8.9% |
| Suppliers | 440/4 | €50,511 | €46,019 | -€4,492 | -8.9% |
| Taxes, remuneration and social security | 45 | €121,597 | €157,720 | +€36,122 | +29.7% |
| Taxes | 450/3 | €52,006 | €83,714 | +€31,709 | +61.0% |
| Remuneration and social security | 454/9 | €69,592 | €74,005 | +€4,414 | +6.3% |
| Accrued charges and deferred income | 492/3 | €93,766 | €81,203 | -€12,563 | -13.4% |
| Operating income | 70/76A | €1,315,843 | €1,443,466 | +€127,624 | +9.7% |
| Turnover | 70 | €1,312,370 | €1,440,144 | +€127,773 | +9.7% |
| Other operating income | 74 | €3,472 | €3,323 | -€150 | -4.3% |
| Operating charges | 60/66A | €1,124,838 | €1,228,762 | +€103,923 | +9.2% |
| Goods for resale, raw materials and consumables | 60 | €711,387 | €753,003 | +€41,616 | +5.8% |
| Purchases | 600/8 | €517,543 | €1,019,955 | +€502,412 | +97.1% |
| Change in stocks: decrease (increase) | 609 | €193,844 | -€266,953 | -€460,796 | |
| Services and other goods | 61 | €65,220 | €100,865 | +€35,645 | +54.7% |
| Remuneration, social security and pensions | 62 | €340,505 | €373,495 | +€32,990 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,559 | €142 | -€6,417 | -97.8% |
| Other operating charges | 640/8 | €1,168 | €1,258 | +€90 | +7.7% |
| Operating profit (loss) | 9901 | €191,004 | €214,705 | +€23,700 | +12.4% |
| Financial income | 75/76B | €18 | €322,955 | +€322,936 | +1759870.3% |
| Recurring financial income | 75 | €18 | €322,955 | +€322,936 | +1759870.3% |
| Income from financial fixed assets | 750 | - | €319,650 | +€319,650 | |
| Other financial income | 752/9 | €18 | €3,305 | +€3,286 | +17908.4% |
| Financial charges | 65/66B | €95,638 | €87,624 | -€8,013 | -8.4% |
| Recurring financial charges | 65 | €95,638 | €87,624 | -€8,013 | -8.4% |
| Debt charges | 650 | €95,634 | €87,624 | -€8,009 | -8.4% |
| Other financial charges | 652/9 | €4 | - | -€4 | |
| Profit (loss) for the period before taxes | 9903 | €95,385 | €450,035 | +€354,650 | +371.8% |
| Income taxes | 67/77 | €25,381 | €33,888 | +€8,507 | +33.5% |
| Taxes | 670/3 | €25,381 | €33,888 | +€8,507 | +33.5% |
| Profit (loss) for the period | 9904 | €70,004 | €416,147 | +€346,143 | +494.5% |
| Profit (loss) for the period to be appropriated | 9905 | €70,004 | €416,147 | +€346,143 | +494.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.