DEBRA - IMMO: 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 - IMMO
NACE 93.299, Other amusement and recreation activities
fiscal year 2024 against 2025not consecutivefiled annual accounts (NBB)
Net result for the year
€191,600
2024 · €327,598-€135,998
Equity
€11.8m
2024 · €11.6m+€191,600
Cash
€109,970
2024 · €149,421-€39,450
Balance sheet total
€18.2m
2024 · €18.4m-€221,697
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward +€226,813
up €226,813 (+3.6%), from -€6.2m to -€6.0m
- Debts after one year -€212,600
down €212,600 (-15.1%), from €1.4m to €1.2m
of which Financial debts: -€212,600
Income statement
- Other operating income +€328,881
up €328,881 (+39.7%), from €827,748 to €1.2m
- Financial income -€232,269
down €232,269 (-59.7%), from €389,025 to €156,756
of which Non-recurring financial income: -€232,346
- Services and other goods +€231,279
up €231,279 (+29.9%), from €772,606 to €1.0m
- Depreciation -€119,539
down €119,539 (-43.4%), from €275,217 to €155,679
- Financial charges +€71,931
up €71,931 (+70.9%), from €101,470 to €173,401
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
€327,598
Turnover
-€18,003
Other operating income
+€328,881
Goods and materials
-€32,979
Services and other goods
-€231,279
Staff costs
-€14,744
Depreciation
+€119,539
Write-downs
-€2,008
Other operating charges
-€25,837
Other operating items
+€34,828
Financial income
-€232,269
Financial charges
-€71,931
Deferred taxes and other
+€9,805
Result 2025
€191,600
Cash bridge derived
A cash bridge needs two consecutive fiscal 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 | €18,449,714 | €18,228,017 | -€221,697 | -1.2% |
| Fixed assets | 21/28 | €16,431,250 | €16,487,762 | +€56,512 | +0.3% |
| Intangible fixed assets | 21 | €4,556 | €3,714 | -€841 | -18.5% |
| Tangible fixed assets | 22/27 | €3,743,463 | €3,644,262 | -€99,201 | -2.6% |
| Land and buildings | 22 | €3,335,661 | €3,279,529 | -€56,132 | -1.7% |
| Plant, machinery and equipment | 23 | €76,106 | €54,283 | -€21,823 | -28.7% |
| Furniture and vehicles | 24 | €64,936 | €48,824 | -€16,112 | -24.8% |
| Other tangible fixed assets | 26 | €266,761 | €261,626 | -€5,135 | -1.9% |
| Financial fixed assets | 28 | €12,683,231 | €12,839,786 | +€156,555 | +1.2% |
| Affiliated companies | 280/1 | €12,682,250 | €12,838,805 | +€156,555 | +1.2% |
| Participating interests | 280 | €12,682,250 | €12,838,805 | +€156,555 | +1.2% |
| Other financial fixed assets | 284/8 | €980 | €980 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €980 | €980 | = | 0.0% |
| Current assets | 29/58 | €2,018,464 | €1,740,255 | -€278,209 | -13.8% |
| Stocks and contracts in progress | 3 | €65,321 | €48,861 | -€16,460 | -25.2% |
| Stocks | 30/36 | €65,321 | €48,861 | -€16,460 | -25.2% |
| Goods purchased for resale | 34 | €65,321 | €48,861 | -€16,460 | -25.2% |
| Amounts receivable within one year | 40/41 | €1,736,641 | €1,571,790 | -€164,850 | -9.5% |
| Trade receivables | 40 | €427,549 | €426,407 | -€1,143 | -0.3% |
| Other amounts receivable | 41 | €1,309,092 | €1,145,384 | -€163,708 | -12.5% |
| Cash at bank and in hand | 54/58 | €149,421 | €109,970 | -€39,450 | -26.4% |
| Deferred charges and accrued income | 490/1 | €67,082 | €9,634 | -€57,448 | -85.6% |
| Total equity and liabilities | 10/49 | €18,449,714 | €18,228,017 | -€221,697 | -1.2% |
| Equity | 10/15 | €11,593,787 | €11,785,388 | +€191,600 | +1.7% |
| Contributions | 10/11 | €17,591,351 | €17,591,351 | = | 0.0% |
| Capital | 10 | €17,591,351 | €17,591,351 | = | 0.0% |
| Issued capital | 100 | €17,591,351 | €17,591,351 | = | 0.0% |
| Reserves | 13 | €237,351 | €202,139 | -€35,213 | -14.8% |
| Non-distributable reserves | 130/1 | €27,433 | €27,433 | = | 0.0% |
| Legal reserve | 130 | €27,433 | €27,433 | = | 0.0% |
| Tax-exempt reserves | 132 | €209,918 | €174,706 | -€35,213 | -16.8% |
| Profit (loss) carried forward | 14 | -€6,234,915 | -€6,008,102 | +€226,813 | +3.6% |
| Provisions and deferred taxes | 16 | €73,490 | €62,185 | -€11,305 | -15.4% |
| Deferred taxes | 168 | €73,490 | €62,185 | -€11,305 | -15.4% |
| Amounts payable | 17/49 | €6,782,437 | €6,380,445 | -€401,992 | -5.9% |
| Amounts payable after more than one year | 17 | €1,408,023 | €1,195,423 | -€212,600 | -15.1% |
| Financial debts | 170/4 | €1,408,023 | €1,195,423 | -€212,600 | -15.1% |
| Credit institutions | 173 | €1,408,023 | €1,195,423 | -€212,600 | -15.1% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €3,438,928 | €3,269,541 | -€169,387 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €162,930 | €170,887 | +€7,957 | +4.9% |
| Trade debts | 44 | €266,281 | €235,927 | -€30,355 | -11.4% |
| Suppliers | 440/4 | €266,281 | €235,927 | -€30,355 | -11.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €25,798 | €51,988 | +€26,190 | +101.5% |
| Taxes | 450/3 | €21,574 | €38,202 | +€16,628 | +77.1% |
| Remuneration and social security | 454/9 | €4,224 | €13,785 | +€9,562 | +226.4% |
| Other amounts payable | 47/48 | €2,983,919 | €2,810,739 | -€173,180 | -5.8% |
| Accrued charges and deferred income | 492/3 | €1,935,486 | €1,915,481 | -€20,005 | -1.0% |
| Operating income | 70/76A | €1,126,703 | €1,472,409 | +€345,706 | +30.7% |
| Turnover | 70 | €288,278 | €270,274 | -€18,003 | -6.2% |
| Other operating income | 74 | €827,748 | €1,156,630 | +€328,881 | +39.7% |
| Non-recurring operating income | 76A | €10,677 | €45,505 | +€34,828 | +326.2% |
| Operating charges | 60/66A | €1,088,161 | €1,275,469 | +€187,308 | +17.2% |
| Goods for resale, raw materials and consumables | 60 | €3,696 | €36,676 | +€32,979 | +892.2% |
| Purchases | 600/8 | €13,296 | €20,215 | +€6,919 | +52.0% |
| Change in stocks: decrease (increase) | 609 | -€9,599 | €16,460 | +€26,060 | |
| Services and other goods | 61 | €772,606 | €1,003,885 | +€231,279 | +29.9% |
| Remuneration, social security and pensions | 62 | €20,867 | €35,611 | +€14,744 | +70.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275,217 | €155,679 | -€119,539 | -43.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,008 | €0 | +€2,008 | |
| Other operating charges | 640/8 | €17,781 | €43,618 | +€25,837 | +145.3% |
| Operating profit (loss) | 9901 | €38,542 | €196,940 | +€158,398 | +411.0% |
| Financial income | 75/76B | €389,025 | €156,756 | -€232,269 | -59.7% |
| Recurring financial income | 75 | €124 | €201 | +€78 | +62.9% |
| Income from current assets | 751 | €121 | €188 | +€67 | +55.4% |
| Other financial income | 752/9 | €3 | €13 | +€11 | +389.8% |
| Non-recurring financial income | 76B | €388,901 | €156,555 | -€232,346 | -59.7% |
| Financial charges | 65/66B | €101,470 | €173,401 | +€71,931 | +70.9% |
| Recurring financial charges | 65 | €101,470 | €173,401 | +€71,931 | +70.9% |
| Debt charges | 650 | €98,951 | €171,488 | +€72,536 | +73.3% |
| Other financial charges | 652/9 | €2,518 | €1,913 | -€605 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €326,097 | €180,295 | -€145,802 | -44.7% |
| Transfer from deferred taxes | 780 | €1,500 | €11,305 | +€9,805 | +653.5% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €327,598 | €191,600 | -€135,998 | -41.5% |
| Transfer from tax-exempt reserves | 789 | €4,501 | €35,213 | +€30,712 | +682.3% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €332,099 | €226,813 | -€105,286 | -31.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.