DEBRA-BLADES: 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.
DEBRA-BLADES
Largest movements
- Current investments +€62,135
up €62,135 (+621%), from €10,000 to €72,135
- Tangible fixed assets -€26,678
down €26,678 (-20.1%), from €132,422 to €105,744
of which Leasing and similar rights: -€26,272
- Cash +€13,616
up €13,616 (+3.7%), from €363,447 to €377,064
mainly Net result for the year (+€89,182) and Depreciation (+€29,570)
- Receivables within one year -€9,620
down €9,620 (-5.4%), from €178,131 to €168,511
of which Trade receivables: -€10,403
- Reserves +€65,100
up €65,100 (+17.7%), from €367,885 to €432,985
- Debts after one year -€26,239
down €26,239 (-25.3%), from €103,698 to €77,458
- Advances received +€13,320
new in 2025: €13,320
- Trade debts -€10,900
down €10,900 (-13.4%), from €81,638 to €70,738
- Depreciation +€13,589
up €13,589 (+85.0%), from €15,981 to €29,570
- Gross operating margin +€12,538
up €12,538 (+8.4%), from €149,023 to €161,561
- Financial charges +€4,666
up €4,666 (+241%), from €1,936 to €6,601
- Financial income +€4,051
up €4,051 (+521%), from €778 to €4,829
- Other operating charges -€1,871
down €1,871 (-30.9%), from €6,051 to €4,180
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 | €685,635 | €725,164 | +€39,529 | +5.8% |
| Fixed assets | 21/28 | €132,447 | €105,769 | -€26,678 | -20.1% |
| Tangible fixed assets | 22/27 | €132,422 | €105,744 | -€26,678 | -20.1% |
| Plant, machinery and equipment | 23 | - | €2,100 | +€2,100 | |
| Furniture and vehicles | 24 | €7,091 | €4,585 | -€2,506 | -35.3% |
| Leasing and similar rights | 25 | €125,330 | €99,058 | -€26,272 | -21.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €553,188 | €619,395 | +€66,207 | +12.0% |
| Amounts receivable within one year | 40/41 | €178,131 | €168,511 | -€9,620 | -5.4% |
| Trade receivables | 40 | €175,376 | €164,973 | -€10,403 | -5.9% |
| Other amounts receivable | 41 | €2,754 | €3,537 | +€783 | +28.4% |
| Current investments | 50/53 | €10,000 | €72,135 | +€62,135 | +621% |
| Cash at bank and in hand | 54/58 | €363,447 | €377,064 | +€13,616 | +3.7% |
| Deferred charges and accrued income | 490/1 | €1,611 | €1,686 | +€75 | +4.7% |
| Total equity and liabilities | 10/49 | €685,635 | €725,164 | +€39,529 | +5.8% |
| Equity | 10/15 | €377,584 | €442,866 | +€65,282 | +17.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €367,885 | €432,985 | +€65,100 | +17.7% |
| Distributable reserves | 133 | €367,885 | €432,985 | +€65,100 | +17.7% |
| Profit (loss) carried forward | 14 | €3,499 | €3,681 | +€182 | +5.2% |
| Provisions and deferred taxes | 16 | €83,704 | €83,704 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €83,704 | €83,704 | = | 0.0% |
| Pensions and similar obligations | 160 | €83,704 | €83,704 | = | 0.0% |
| Amounts payable | 17/49 | €224,346 | €198,593 | -€25,753 | -11.5% |
| Amounts payable after more than one year | 17 | €103,698 | €77,458 | -€26,239 | -25.3% |
| Financial debts | 170/4 | €103,698 | €77,458 | -€26,239 | -25.3% |
| Amounts payable within one year | 42/48 | €120,649 | €121,135 | +€486 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €25,271 | €26,239 | +€968 | +3.8% |
| Trade debts | 44 | €81,638 | €70,738 | -€10,900 | -13.4% |
| Suppliers | 440/4 | €81,638 | €70,738 | -€10,900 | -13.4% |
| Advances received on contracts in progress | 46 | - | €13,320 | +€13,320 | |
| Taxes, remuneration and social security | 45 | €12,839 | €10,209 | -€2,631 | -20.5% |
| Taxes | 450/3 | €12,839 | €10,209 | -€2,631 | -20.5% |
| Other amounts payable | 47/48 | €901 | €629 | -€272 | -30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,981 | €29,570 | +€13,589 | +85.0% |
| Other operating charges | 640/8 | €6,051 | €4,180 | -€1,871 | -30.9% |
| Gross operating margin | 9900 | €149,023 | €161,561 | +€12,538 | +8.4% |
| Operating profit (loss) | 9901 | €126,991 | €127,810 | +€819 | +0.6% |
| Financial income | 75/76B | €778 | €4,829 | +€4,051 | +521% |
| Recurring financial income | 75 | €778 | €4,829 | +€4,051 | +521% |
| Financial charges | 65/66B | €1,936 | €6,601 | +€4,666 | +241% |
| Recurring financial charges | 65 | €1,936 | €6,601 | +€4,666 | +241% |
| Profit (loss) for the period before taxes | 9903 | €125,833 | €126,038 | +€205 | +0.2% |
| Income taxes | 67/77 | €37,665 | €36,856 | -€809 | -2.1% |
| Profit (loss) for the period | 9904 | €88,168 | €89,182 | +€1,014 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €88,168 | €89,182 | +€1,014 | +1.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.