Debra-Meat: 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-Meat
NACE 46.321, Wholesale of meat and meat products, excluding game and poultry
financial year 2025 compared with 2024not consecutivefiled annual accounts (NBB)
Net result for the year
€633,657
2024 · €368,179+€265,478
Equity
€5.7m
2024 · €5.0m+€633,657
Cash
€2.0m
2024 · €2.4m-€374,411
Balance sheet total
€13.1m
2024 · €12.7m+€377,770
Largest movements
Assets
- Receivables within one year +€930,846
up €930,846 (+11.3%), from €8.3m to €9.2m
of which Trade receivables: +€1.1m
- Stocks and contracts -€529,229
down €529,229 (-30.8%), from €1.7m to €1.2m
- Cash -€374,411
down €374,411 (-15.5%), from €2.4m to €2.0m
- Tangible fixed assets +€172,785
up €172,785 (+78.4%), from €220,403 to €393,188
of which Plant, machinery and equipment: +€219,036
- Deferred charges and accrued income +€157,920
up €157,920 (+286%), from €55,175 to €213,095
Equity and liabilities
- Reserves +€633,657
up €633,657 (+13.8%), from €4.6m to €5.2m
of which Distributable reserves: +€642,961
- Trade debts -€338,207
down €338,207 (-4.7%), from €7.2m to €6.9m
- Debts after one year +€158,239
up €158,239 (+117%), from €135,751 to €293,990
Income statement
- Turnover +€12.6m
up €12.6m (+7.3%), from €172.3m to €184.8m
- Goods and materials +€10.1m
up €10.1m (+6.5%), from €156.1m to €166.2m
of which Purchases: +€8.5m
- Services and other goods +€2.3m
up €2.3m (+15.2%), from €14.9m to €17.1m
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
€368,179
Turnover
+€12.6m
Other operating income
+€176,572
Goods and materials
-€10.1m
Services and other goods
-€2.3m
Staff costs
-€328,457
Depreciation
-€60,837
Write-downs
+€38,761
Other operating charges
+€49,854
Other operating items
+€111,186
Financial income
-€116,018
Financial charges
+€153,035
Taxes
-€643
Deferred taxes and other
+€425
Result 2025
€633,657
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 | €12,749,633 | €13,127,403 | +€377,770 | +3.0% |
| Fixed assets | 21/28 | €308,971 | €501,615 | +€192,645 | +62.4% |
| Intangible fixed assets | 21 | €87,488 | €107,618 | +€20,130 | +23.0% |
| Tangible fixed assets | 22/27 | €220,403 | €393,188 | +€172,785 | +78.4% |
| Plant, machinery and equipment | 23 | €21,158 | €240,194 | +€219,036 | +1,035% |
| Furniture and vehicles | 24 | €199,245 | €152,993 | -€46,251 | -23.2% |
| Financial fixed assets | 28 | €1,080 | €810 | -€270 | -25.0% |
| Other financial fixed assets | 284/8 | €1,080 | €810 | -€270 | -25.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,080 | €810 | -€270 | -25.0% |
| Current assets | 29/58 | €12,440,662 | €12,625,788 | +€185,126 | +1.5% |
| Stocks and contracts in progress | 3 | €1,718,617 | €1,189,388 | -€529,229 | -30.8% |
| Stocks | 30/36 | €1,718,617 | €1,189,388 | -€529,229 | -30.8% |
| Goods purchased for resale | 34 | €1,718,617 | €1,189,388 | -€529,229 | -30.8% |
| Amounts receivable within one year | 40/41 | €8,253,061 | €9,183,907 | +€930,846 | +11.3% |
| Trade receivables | 40 | €6,416,836 | €7,565,324 | +€1.1m | +17.9% |
| Other amounts receivable | 41 | €1,836,225 | €1,618,582 | -€217,643 | -11.9% |
| Current investments | 50/53 | €0 | - | = | |
| Other investments | 51/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,413,809 | €2,039,398 | -€374,411 | -15.5% |
| Deferred charges and accrued income | 490/1 | €55,175 | €213,095 | +€157,920 | +286% |
| Total equity and liabilities | 10/49 | €12,749,633 | €13,127,403 | +€377,770 | +3.0% |
| Equity | 10/15 | €5,029,985 | €5,663,642 | +€633,657 | +12.6% |
| Contributions | 10/11 | €442,461 | €442,461 | = | 0.0% |
| Capital | 10 | €442,461 | €442,461 | = | 0.0% |
| Issued capital | 100 | €442,461 | €442,461 | = | 0.0% |
| Reserves | 13 | €4,587,525 | €5,221,182 | +€633,657 | +13.8% |
| Non-distributable reserves | 130/1 | €44,246 | €44,246 | = | 0.0% |
| Legal reserve | 130 | €44,246 | €44,246 | = | 0.0% |
| Tax-exempt reserves | 132 | €107,204 | €97,900 | -€9,304 | -8.7% |
| Distributable reserves | 133 | €4,436,074 | €5,079,036 | +€642,961 | +14.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €2,299 | €1,673 | -€626 | -27.2% |
| Deferred taxes | 168 | €2,299 | €1,673 | -€626 | -27.2% |
| Amounts payable | 17/49 | €7,717,349 | €7,462,088 | -€255,261 | -3.3% |
| Amounts payable after more than one year | 17 | €135,751 | €293,990 | +€158,239 | +117% |
| Financial debts | 170/4 | €135,751 | €293,990 | +€158,239 | +117% |
| Credit institutions | 173 | €135,751 | €293,990 | +€158,239 | +117% |
| Amounts payable within one year | 42/48 | €7,574,745 | €7,155,598 | -€419,147 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €35,779 | €92,682 | +€56,903 | +159% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €7,199,661 | €6,861,454 | -€338,207 | -4.7% |
| Suppliers | 440/4 | €7,199,661 | €6,861,454 | -€338,207 | -4.7% |
| Advances received on contracts in progress | 46 | €80,785 | €0 | -€80,785 | -100% |
| Taxes, remuneration and social security | 45 | €189,366 | €191,082 | +€1,716 | +0.9% |
| Taxes | 450/3 | €2,080 | €33,954 | +€31,874 | +1,533% |
| Remuneration and social security | 454/9 | €187,286 | €157,128 | -€30,158 | -16.1% |
| Other amounts payable | 47/48 | €69,155 | €10,381 | -€58,774 | -85.0% |
| Accrued charges and deferred income | 492/3 | €6,853 | €12,500 | +€5,647 | +82.4% |
| Operating income | 70/76A | €172,910,255 | €185,776,780 | +€12.9m | +7.4% |
| Turnover | 70 | €172,266,490 | €184,846,194 | +€12.6m | +7.3% |
| Other operating income | 74 | €643,765 | €820,337 | +€176,572 | +27.4% |
| Non-recurring operating income | 76A | €0 | €110,250 | +€110,250 | |
| Operating charges | 60/66A | €172,295,355 | €184,933,202 | +€12.6m | +7.3% |
| Goods for resale, raw materials and consumables | 60 | €156,111,900 | €166,194,141 | +€10.1m | +6.5% |
| Purchases | 600/8 | €157,144,506 | €165,664,912 | +€8.5m | +5.4% |
| Change in stocks: decrease (increase) | 609 | -€1,032,606 | €529,229 | +€1.6m | |
| Services and other goods | 61 | €14,857,621 | €17,113,485 | +€2.3m | +15.2% |
| Remuneration, social security and pensions | 62 | €1,216,020 | €1,544,478 | +€328,457 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,322 | €102,159 | +€60,837 | +147% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€16,517 | -€55,278 | -€38,761 | -235% |
| Other operating charges | 640/8 | €58,321 | €8,467 | -€49,854 | -85.5% |
| Non-recurring operating charges | 66A | €26,687 | €25,751 | -€937 | -3.5% |
| Operating profit (loss) | 9901 | €614,900 | €843,578 | +€228,679 | +37.2% |
| Financial income | 75/76B | €137,930 | €21,913 | -€116,018 | -84.1% |
| Recurring financial income | 75 | €9,123 | €21,913 | +€12,789 | +140% |
| Income from current assets | 751 | €2,356 | €8,635 | +€6,279 | +267% |
| Other financial income | 752/9 | €6,768 | €13,277 | +€6,510 | +96.2% |
| Non-recurring financial income | 76B | €128,807 | - | -€128,807 | |
| Financial charges | 65/66B | €383,814 | €230,779 | -€153,035 | -39.9% |
| Recurring financial charges | 65 | €383,814 | €230,779 | -€153,035 | -39.9% |
| Debt charges | 650 | €65,640 | €14,194 | -€51,446 | -78.4% |
| Other financial charges | 652/9 | €318,174 | €216,585 | -€101,589 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €369,016 | €634,712 | +€265,696 | +72.0% |
| Transfer from deferred taxes | 780 | €201 | €626 | +€425 | +211% |
| Income taxes | 67/77 | €1,038 | €1,681 | +€643 | +61.9% |
| Taxes | 670/3 | €1,038 | €1,681 | +€643 | +61.9% |
| Profit (loss) for the period | 9904 | €368,179 | €633,657 | +€265,478 | +72.1% |
| Transfer from tax-exempt reserves | 789 | €3,313,324 | €9,304 | -€3.3m | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,681,503 | €642,961 | -€3.0m | -82.5% |
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 15 October 2026 via checked.be.