DEBRA - FREEZE: 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 - FREEZE
NACE 52.100, Warehousing and storage
financial year 2025 compared with 2024not consecutivefiled annual accounts (NBB)
Net result for the year
€357,341
2024 · €257,599+€99,741
Equity
€4.3m
2024 · €4.2m+€156,537
Cash
€60,551
2024 · €354,504-€293,953
Balance sheet total
€11.0m
2024 · €10.6m+€417,370
Largest movements
Assets
- Receivables within one year +€984,717
up €984,717 (+59.9%), from €1.6m to €2.6m
of which Trade receivables: +€936,116
- Tangible fixed assets -€337,042
down €337,042 (-4.0%), from €8.5m to €8.2m
of which Land and buildings: -€334,198
- Cash -€293,953
down €293,953 (-82.9%), from €354,504 to €60,551
Equity and liabilities
- Trade debts +€281,044
up €281,044 (+333%), from €84,441 to €365,485
- Debts after one year -€241,589
down €241,589 (-6.7%), from €3.6m to €3.4m
- Other debts +€220,403
up €220,403 (+10.4%), from €2.1m to €2.3m
- Reserves +€188,966
up €188,966 (+4.9%), from €3.9m to €4.1m
of which Distributable reserves: +€188,966
Income statement
- Other operating income +€399,667
up €399,667 (+27.0%), from €1.5m to €1.9m
- Depreciation +€160,227
up €160,227 (+24.4%), from €657,976 to €818,203
- Turnover +€87,254
up €87,254 (+27.5%), from €317,253 to €404,507
- Services and other goods +€65,425
up €65,425 (+15.2%), from €430,810 to €496,235
- Taxes +€54,915
up €54,915 (+85.5%), from €64,199 to €119,114
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
€257,599
Turnover
+€87,254
Other operating income
+€399,667
Services and other goods
-€65,425
Depreciation
-€160,227
Other operating charges
-€34,564
Other operating items
-€35,204
Financial income
+€3,658
Financial charges
-€41,291
Taxes
-€54,915
Deferred taxes and other
+€789
Result 2025
€357,341
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,563,822 | €10,981,192 | +€417,370 | +4.0% |
| Fixed assets | 21/28 | €8,535,273 | €8,290,218 | -€245,055 | -2.9% |
| Intangible fixed assets | 21 | €4,096 | €96,083 | +€91,987 | +2,246% |
| Tangible fixed assets | 22/27 | €8,511,509 | €8,174,467 | -€337,042 | -4.0% |
| Land and buildings | 22 | €8,169,009 | €7,834,811 | -€334,198 | -4.1% |
| Plant, machinery and equipment | 23 | €143,556 | €141,345 | -€2,211 | -1.5% |
| Furniture and vehicles | 24 | €491 | €165 | -€326 | -66.4% |
| Other tangible fixed assets | 26 | €198,453 | €198,146 | -€306 | -0.2% |
| Financial fixed assets | 28 | €19,668 | €19,668 | = | 0.0% |
| Other financial fixed assets | 284/8 | €19,668 | €19,668 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €19,668 | €19,668 | = | 0.0% |
| Current assets | 29/58 | €2,028,549 | €2,690,974 | +€662,425 | +32.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,644,411 | €2,629,128 | +€984,717 | +59.9% |
| Trade receivables | 40 | €1,037,382 | €1,973,498 | +€936,116 | +90.2% |
| Other amounts receivable | 41 | €607,029 | €655,629 | +€48,601 | +8.0% |
| Cash at bank and in hand | 54/58 | €354,504 | €60,551 | -€293,953 | -82.9% |
| Deferred charges and accrued income | 490/1 | €29,634 | €1,295 | -€28,338 | -95.6% |
| Total equity and liabilities | 10/49 | €10,563,822 | €10,981,192 | +€417,370 | +4.0% |
| Equity | 10/15 | €4,173,724 | €4,330,260 | +€156,537 | +3.8% |
| Contributions | 10/11 | €266,520 | €266,520 | = | 0.0% |
| Capital | 10 | €266,520 | €266,520 | = | 0.0% |
| Issued capital | 100 | €266,520 | €266,520 | = | 0.0% |
| Revaluation surpluses | 12 | €31,625 | €0 | -€31,625 | -100% |
| Reserves | 13 | €3,874,636 | €4,063,602 | +€188,966 | +4.9% |
| Non-distributable reserves | 130/1 | €158,945 | €158,945 | = | 0.0% |
| Legal reserve | 130 | €26,652 | €26,652 | = | 0.0% |
| Reserves not available under the articles | 1311 | €132,293 | €132,293 | = | 0.0% |
| Tax-exempt reserves | 132 | €117 | €117 | = | 0.0% |
| Distributable reserves | 133 | €3,715,574 | €3,904,540 | +€188,966 | +5.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Investment grants | 15 | €943 | €139 | -€804 | -85.3% |
| Provisions and deferred taxes | 16 | €55,609 | €51,370 | -€4,238 | -7.6% |
| Provisions for liabilities and charges | 160/5 | €23,600 | €23,600 | = | 0.0% |
| Major repairs and maintenance | 162 | €23,600 | €23,600 | = | 0.0% |
| Deferred taxes | 168 | €32,009 | €27,770 | -€4,238 | -13.2% |
| Amounts payable | 17/49 | €6,334,489 | €6,599,561 | +€265,072 | +4.2% |
| Amounts payable after more than one year | 17 | €3,592,220 | €3,350,630 | -€241,589 | -6.7% |
| Financial debts | 170/4 | €3,592,220 | €3,350,630 | -€241,589 | -6.7% |
| Credit institutions | 173 | €3,592,220 | €3,350,630 | -€241,589 | -6.7% |
| Amounts payable within one year | 42/48 | €2,729,537 | €3,248,931 | +€519,393 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €498,411 | €535,943 | +€37,532 | +7.5% |
| Trade debts | 44 | €84,441 | €365,485 | +€281,044 | +333% |
| Suppliers | 440/4 | €84,441 | €365,485 | +€281,044 | +333% |
| Taxes, remuneration and social security | 45 | €19,585 | €0 | -€19,585 | -100% |
| Taxes | 450/3 | €19,585 | €0 | -€19,585 | -100% |
| Other amounts payable | 47/48 | €2,127,100 | €2,347,503 | +€220,403 | +10.4% |
| Accrued charges and deferred income | 492/3 | €12,732 | €0 | -€12,732 | -100% |
| Operating income | 70/76A | €1,795,530 | €2,306,086 | +€510,556 | +28.4% |
| Turnover | 70 | €317,253 | €404,507 | +€87,254 | +27.5% |
| Other operating income | 74 | €1,478,277 | €1,877,944 | +€399,667 | +27.0% |
| Non-recurring operating income | 76A | - | €23,635 | +€23,635 | |
| Operating charges | 60/66A | €1,361,513 | €1,680,568 | +€319,055 | +23.4% |
| Services and other goods | 61 | €430,810 | €496,235 | +€65,425 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €657,976 | €818,203 | +€160,227 | +24.4% |
| Other operating charges | 640/8 | €116,751 | €151,316 | +€34,564 | +29.6% |
| Non-recurring operating charges | 66A | €155,975 | €214,815 | +€58,839 | +37.7% |
| Operating profit (loss) | 9901 | €434,017 | €625,518 | +€191,501 | +44.1% |
| Financial income | 75/76B | €4,734 | €8,392 | +€3,658 | +77.3% |
| Recurring financial income | 75 | €4,734 | €8,392 | +€3,658 | +77.3% |
| Income from current assets | 751 | €3,974 | €7,588 | +€3,614 | +90.9% |
| Other financial income | 752/9 | €760 | €804 | +€44 | +5.8% |
| Financial charges | 65/66B | €120,402 | €161,694 | +€41,291 | +34.3% |
| Recurring financial charges | 65 | €120,402 | €161,694 | +€41,291 | +34.3% |
| Debt charges | 650 | €119,096 | €160,567 | +€41,471 | +34.8% |
| Other financial charges | 652/9 | €1,306 | €1,127 | -€179 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €318,348 | €472,216 | +€153,868 | +48.3% |
| Transfer from deferred taxes | 780 | €3,450 | €4,238 | +€789 | +22.9% |
| Income taxes | 67/77 | €64,199 | €119,114 | +€54,915 | +85.5% |
| Taxes | 670/3 | €64,199 | €119,114 | +€54,915 | +85.5% |
| Profit (loss) for the period | 9904 | €257,599 | €357,341 | +€99,741 | +38.7% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €257,599 | €357,341 | +€99,741 | +38.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.