Debrabandere Jo: 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.
Debrabandere Jo
Largest movements
- Receivables within one year +€50,692
up €50,692 (+44.3%), from €114,411 to €165,103
of which Trade receivables: +€55,661
- Deferred charges and accrued income +€6,868
up €6,868 (+354%), from €1,938 to €8,805
- Trade debts +€51,672
up €51,672 (+119%), from €43,586 to €95,257
- Debts after one year -€7,799
down €7,799 (-17.0%), from €45,915 to €38,116
- Reserves +€7,600
up €7,600 (+5.2%), from €147,447 to €155,047
- Advances received +€4,212
new in 2025: €4,212
- Short-term financial debts -€4,144
down €4,144 (-54.8%), from €7,568 to €3,424
- Gross operating margin +€18,321
up €18,321 (+407%), from €4,503 to €22,825
- Taxes +€12,432
up €12,432, from -€7,654 to €4,777
- Other operating charges +€4,287
up €4,287 (+255%), from €1,681 to €5,968
- Financial income +€1,863
up €1,863 (+82.8%), from €2,249 to €4,112
- Financial charges +€777
up €777 (+34.7%), from €2,240 to €3,017
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €272,190 | €326,197 | +€54,007 | +19.8% |
| Fixed assets | 21/28 | €69,710 | €66,881 | -€2,829 | -4.1% |
| Tangible fixed assets | 22/27 | €69,710 | €66,881 | -€2,829 | -4.1% |
| Land and buildings | 22 | €106 | €57 | -€49 | -46.2% |
| Plant, machinery and equipment | 23 | €601 | €3,874 | +€3,273 | +545% |
| Furniture and vehicles | 24 | €4,005 | €1,792 | -€2,213 | -55.2% |
| Other tangible fixed assets | 26 | €64,998 | €61,158 | -€3,840 | -5.9% |
| Current assets | 29/58 | €202,479 | €259,316 | +€56,836 | +28.1% |
| Amounts receivable after more than one year | 29 | €80,986 | €80,986 | = | 0.0% |
| Trade receivables | 290 | €80,986 | €80,986 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,144 | €4,421 | -€723 | -14.1% |
| Stocks | 30/36 | €5,144 | €4,421 | -€723 | -14.1% |
| Amounts receivable within one year | 40/41 | €114,411 | €165,103 | +€50,692 | +44.3% |
| Trade receivables | 40 | €64,124 | €119,785 | +€55,661 | +86.8% |
| Other amounts receivable | 41 | €50,287 | €45,318 | -€4,969 | -9.9% |
| Deferred charges and accrued income | 490/1 | €1,938 | €8,805 | +€6,868 | +354% |
| Total equity and liabilities | 10/49 | €272,190 | €326,197 | +€54,007 | +19.8% |
| Equity | 10/15 | €167,447 | €175,047 | +€7,600 | +4.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €147,447 | €155,047 | +€7,600 | +5.2% |
| Distributable reserves | 133 | €147,447 | €155,047 | +€7,600 | +5.2% |
| Amounts payable | 17/49 | €104,743 | €151,150 | +€46,407 | +44.3% |
| Amounts payable after more than one year | 17 | €45,915 | €38,116 | -€7,799 | -17.0% |
| Financial debts | 170/4 | €45,915 | €38,116 | -€7,799 | -17.0% |
| Amounts payable within one year | 42/48 | €58,828 | €113,035 | +€54,207 | +92.1% |
| Current portion of amounts payable after more than one year | 42 | €7,674 | €7,799 | +€125 | +1.6% |
| Financial debts | 43 | €7,568 | €3,424 | -€4,144 | -54.8% |
| Credit institutions | 430/8 | €7,568 | €3,424 | -€4,144 | -54.8% |
| Trade debts | 44 | €43,586 | €95,257 | +€51,672 | +119% |
| Suppliers | 440/4 | €43,586 | €95,257 | +€51,672 | +119% |
| Advances received on contracts in progress | 46 | - | €4,212 | +€4,212 | |
| Taxes, remuneration and social security | 45 | - | €2,342 | +€2,342 | |
| Taxes | 450/3 | - | €160 | +€160 | |
| Remuneration and social security | 454/9 | - | €2,182 | +€2,182 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,252 | €5,575 | +€323 | +6.1% |
| Other operating charges | 640/8 | €1,681 | €5,968 | +€4,287 | +255% |
| Gross operating margin | 9900 | €4,503 | €22,825 | +€18,321 | +407% |
| Operating profit (loss) | 9901 | -€2,429 | €11,282 | +€13,712 | |
| Financial income | 75/76B | €2,249 | €4,112 | +€1,863 | +82.8% |
| Recurring financial income | 75 | €2,249 | €4,112 | +€1,863 | +82.8% |
| Financial charges | 65/66B | €2,240 | €3,017 | +€777 | +34.7% |
| Recurring financial charges | 65 | €2,240 | €3,017 | +€777 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,420 | €12,377 | +€14,797 | |
| Income taxes | 67/77 | -€7,654 | €4,777 | +€12,432 | |
| Profit (loss) for the period | 9904 | €5,234 | €7,600 | +€2,366 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,234 | €7,600 | +€2,366 | +45.2% |
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 29 October 2026 via checked.be.