DEBRA-CONSULTANCY: 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.
What changed
DEBRA-CONSULTANCY
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€95,024
2024 · €76,092+€18,932
Equity
€917,117
2024 · €822,093+€95,024
Cash
€20,502
2024 · €3,392+€17,110
Balance sheet total
€2.9m
2024 · €2.7m+€189,722
Largest movements
Assets
- Tangible fixed assets +€190,162
up €190,162 (+8.5%), from €2.2m to €2.4m
of which Land and buildings: +€191,395
Equity and liabilities
- Debts after one year +€99,597
up €99,597 (+8.2%), from €1.2m to €1.3m
- Reserves +€94,000
up €94,000 (+11.5%), from €816,400 to €910,400
- Advances received -€33,477
down €33,477 (-100%), from €33,477 to €0
Income statement
- Write-downs -€46,146
down €46,146 (-100%), from €46,146 to €0
- Gross operating margin +€30,762
up €30,762 (+13.7%), from €224,591 to €255,353
- Depreciation +€24,516
up €24,516 (+54.9%), from €44,633 to €69,148
- Other operating charges +€16,322
up €16,322 (+828%), from €1,970 to €18,292
- Financial charges +€6,586
up €6,586 (+20.0%), from €32,996 to €39,583
of which Financial charges: +€6,586
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
€76,092
Gross operating margin
+€30,762
Depreciation
-€24,516
Write-downs
+€46,146
Other operating charges
-€16,322
Financial income
-€4,000
Financial charges
-€6,586
Taxes
-€6,552
Result 2025
€95,024
raises the resultlowers the result
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.
From operations
+€148,965
Investment
-€259,310
Financing
+€127,455
Cash 2024
€3,392
From operations (derived)
+€148,965
Net result for the year
+€95,024
Depreciation
+€69,148
Receivables after one year
+€24,981
Receivables within one year
-€7,431
Trade debts
-€23,559
Tax, wage and social debts
-€5,100
Advances received
-€33,477
Other debts
+€29,379
Investment (derived)
-€259,310
Investment in fixed assets (net)
-€259,310
Financing
+€127,455
Debts after one year
+€99,597
Current portion of long-term debt
+€27,858
Cash 2025
€20,502
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,748,325 | €2,938,048 | +€189,722 | +6.9% |
| Fixed assets | 21/28 | €2,431,125 | €2,621,287 | +€190,162 | +7.8% |
| Tangible fixed assets | 22/27 | €2,238,632 | €2,428,793 | +€190,162 | +8.5% |
| Land and buildings | 22 | €2,236,734 | €2,428,129 | +€191,395 | +8.6% |
| Plant, machinery and equipment | 23 | €1,527 | €653 | -€874 | -57.2% |
| Furniture and vehicles | 24 | €371 | €11 | -€360 | -97.0% |
| Financial fixed assets | 28 | €192,494 | €192,494 | = | 0.0% |
| Current assets | 29/58 | €317,200 | €316,761 | -€439 | -0.1% |
| Amounts receivable after more than one year | 29 | €283,968 | €258,988 | -€24,981 | -8.8% |
| Trade receivables | 290 | €17,580 | €0 | -€17,580 | -100% |
| Other amounts receivable | 291 | €266,388 | €258,988 | -€7,401 | -2.8% |
| Amounts receivable within one year | 40/41 | €24,200 | €31,631 | +€7,431 | +30.7% |
| Trade receivables | 40 | €24,200 | €4,325 | -€19,875 | -82.1% |
| Other amounts receivable | 41 | €0 | €27,306 | +€27,306 | |
| Cash at bank and in hand | 54/58 | €3,392 | €20,502 | +€17,110 | +504% |
| Deferred charges and accrued income | 490/1 | €5,640 | €5,640 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,748,325 | €2,938,048 | +€189,722 | +6.9% |
| Equity | 10/15 | €822,093 | €917,117 | +€95,024 | +11.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €816,400 | €910,400 | +€94,000 | +11.5% |
| Distributable reserves | 133 | €816,400 | €910,400 | +€94,000 | +11.5% |
| Profit (loss) carried forward | 14 | €4,693 | €5,717 | +€1,024 | +21.8% |
| Amounts payable | 17/49 | €1,926,232 | €2,020,931 | +€94,698 | +4.9% |
| Amounts payable after more than one year | 17 | €1,214,399 | €1,313,996 | +€99,597 | +8.2% |
| Financial debts | 170/4 | €1,214,399 | €1,313,996 | +€99,597 | +8.2% |
| Amounts payable within one year | 42/48 | €711,833 | €706,934 | -€4,899 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €110,246 | €138,104 | +€27,858 | +25.3% |
| Trade debts | 44 | €51,239 | €27,680 | -€23,559 | -46.0% |
| Suppliers | 440/4 | €51,239 | €27,680 | -€23,559 | -46.0% |
| Advances received on contracts in progress | 46 | €33,477 | €0 | -€33,477 | -100% |
| Taxes, remuneration and social security | 45 | €19,878 | €14,778 | -€5,100 | -25.7% |
| Taxes | 450/3 | €19,878 | €14,778 | -€5,100 | -25.7% |
| Other amounts payable | 47/48 | €496,992 | €526,371 | +€29,379 | +5.9% |
| Non-recurring operating income | 76A | €14,706 | €0 | -€14,706 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,633 | €69,148 | +€24,516 | +54.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €46,146 | €0 | -€46,146 | -100% |
| Other operating charges | 640/8 | €1,970 | €18,292 | +€16,322 | +828% |
| Gross operating margin | 9900 | €224,591 | €255,353 | +€30,762 | +13.7% |
| Operating profit (loss) | 9901 | €131,842 | €167,912 | +€36,071 | +27.4% |
| Financial income | 75/76B | €8,416 | €4,416 | -€4,000 | -47.5% |
| Recurring financial income | 75 | €8,416 | €4,416 | -€4,000 | -47.5% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €32,996 | €39,583 | +€6,586 | +20.0% |
| Recurring financial charges | 65 | €32,996 | €39,583 | +€6,586 | +20.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €107,262 | €132,746 | +€25,484 | +23.8% |
| Income taxes | 67/77 | €31,170 | €37,722 | +€6,552 | +21.0% |
| Profit (loss) for the period | 9904 | €76,092 | €95,024 | +€18,932 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €76,092 | €95,024 | +€18,932 | +24.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.