DEBRA TECH SOLUTIONS: 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 TECH SOLUTIONS
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€776,773
2024 · €774,867+€1,905
Equity
€4.7m
2024 · €4.2m+€510,603
Cash
€369,724
2024 · €2.1m-€1.8m
Balance sheet total
€4.9m
2024 · €4.4m+€493,705
Largest movements
Assets
- Current investments +€2.0m
up €2.0m (+107%), from €1.8m to €3.8m
- Cash -€1.8m
down €1.8m (-82.7%), from €2.1m to €369,724
mainly Current investments (-€2.0m) and Receivables within one year (-€298,029)
- Receivables within one year +€298,029
up €298,029 (+129%), from €231,184 to €529,212
of which Trade receivables: +€298,058
Equity and liabilities
- Reserves +€510,603
up €510,603 (+12.3%), from €4.2m to €4.7m
of which Distributable reserves: +€514,353
Income statement
- Gross operating margin +€83,023
up €83,023 (+7.7%), from €1.1m to €1.2m
- Staff costs +€58,238
new in 2025: €58,238
- Financial income -€21,975
down €21,975 (-22.4%), from €98,201 to €76,226
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
€774,867
Gross operating margin
+€83,023
Staff costs
-€58,238
Depreciation
-€2,034
Other operating charges
-€111
Financial income
-€21,975
Financial charges
-€124
Taxes
+€1,363
Result 2025
€776,773
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
+€506,468
Investment
-€2.0m
Financing
-€283,931
Cash 2024
€2.1m
From operations (derived)
+€506,468
Net result for the year
+€776,773
Depreciation
+€46,282
Receivables within one year
-€298,029
Deferred charges and accrued income
-€19,421
Smaller working-capital items
+€863
Investment (derived)
-€2.0m
Investment in fixed assets (net)
-€14,325
Current investments
-€2.0m
Financing
-€283,931
Current portion of long-term debt
-€17,761
Contributions, distributions and other
-€266,170
Cash 2025
€369,724
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,448,994 | €4,942,699 | +€493,705 | +11.1% |
| Fixed assets | 21/28 | €223,228 | €191,270 | -€31,957 | -14.3% |
| Tangible fixed assets | 22/27 | €223,203 | €191,245 | -€31,957 | -14.3% |
| Land and buildings | 22 | €69,165 | €58,631 | -€10,534 | -15.2% |
| Plant, machinery and equipment | 23 | €12,343 | €14,713 | +€2,370 | +19.2% |
| Furniture and vehicles | 24 | €89,034 | €70,506 | -€18,528 | -20.8% |
| Other tangible fixed assets | 26 | €52,661 | €47,395 | -€5,266 | -10.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €4,225,767 | €4,751,429 | +€525,662 | +12.4% |
| Amounts receivable within one year | 40/41 | €231,184 | €529,212 | +€298,029 | +129% |
| Trade receivables | 40 | €230,964 | €529,022 | +€298,058 | +129% |
| Other amounts receivable | 41 | €220 | €190 | -€30 | -13.4% |
| Current investments | 50/53 | €1,849,029 | €3,826,365 | +€2.0m | +107% |
| Cash at bank and in hand | 54/58 | €2,138,847 | €369,724 | -€1.8m | -82.7% |
| Deferred charges and accrued income | 490/1 | €6,707 | €26,127 | +€19,421 | +290% |
| Total equity and liabilities | 10/49 | €4,448,994 | €4,942,699 | +€493,705 | +11.1% |
| Equity | 10/15 | €4,171,284 | €4,681,887 | +€510,603 | +12.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €4,152,734 | €4,663,337 | +€510,603 | +12.3% |
| Non-distributable reserves | 130/1 | €3,750 | €0 | -€3,750 | -100% |
| Reserves not available under the articles | 1311 | €3,750 | €0 | -€3,750 | -100% |
| Tax-exempt reserves | 132 | €384 | €384 | = | 0.0% |
| Distributable reserves | 133 | €4,148,600 | €4,662,953 | +€514,353 | +12.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €277,711 | €260,812 | -€16,898 | -6.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €277,680 | €260,791 | -€16,889 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €17,761 | €0 | -€17,761 | -100% |
| Trade debts | 44 | €68,739 | €72,126 | +€3,387 | +4.9% |
| Suppliers | 440/4 | €68,739 | €72,126 | +€3,387 | +4.9% |
| Taxes, remuneration and social security | 45 | €189,819 | €186,024 | -€3,794 | -2.0% |
| Taxes | 450/3 | €182,497 | €174,306 | -€8,191 | -4.5% |
| Remuneration and social security | 454/9 | €7,322 | €11,718 | +€4,397 | +60.0% |
| Other amounts payable | 47/48 | €1,361 | €2,640 | +€1,280 | +94.0% |
| Accrued charges and deferred income | 492/3 | €31 | €21 | -€9 | -30.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €58,238 | +€58,238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,248 | €46,282 | +€2,034 | +4.6% |
| Other operating charges | 640/8 | €3,906 | €4,016 | +€111 | +2.8% |
| Gross operating margin | 9900 | €1,079,149 | €1,162,172 | +€83,023 | +7.7% |
| Operating profit (loss) | 9901 | €1,030,996 | €1,053,636 | +€22,641 | +2.2% |
| Financial income | 75/76B | €98,201 | €76,226 | -€21,975 | -22.4% |
| Recurring financial income | 75 | €98,201 | €76,226 | -€21,975 | -22.4% |
| Financial charges | 65/66B | €1,945 | €2,069 | +€124 | +6.3% |
| Recurring financial charges | 65 | €1,945 | €2,069 | +€124 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €1,127,251 | €1,127,793 | +€543 | 0.0% |
| Income taxes | 67/77 | €352,384 | €351,021 | -€1,363 | -0.4% |
| Profit (loss) for the period | 9904 | €774,867 | €776,773 | +€1,905 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €774,867 | €776,773 | +€1,905 | +0.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.