DEBRABANDERE VERTALINGEN: 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 VERTALINGEN
Largest movements
- Cash -€10,075
down €10,075 (-15.1%), from €66,810 to €56,735
mainly Contributions, distributions and other (-€44,955) and Receivables within one year (-€5,783)
- Receivables within one year +€5,783
up €5,783 (+33.7%), from €17,171 to €22,954
of which Trade receivables: +€7,308
- Reserves -€7,681
down €7,681 (-1.7%), from €448,360 to €440,679
of which Distributable reserves: -€7,681
- Gross operating margin +€1,246
up €1,246 (+2.9%), from €43,503 to €44,749
- Taxes +€528
up €528 (+3.8%), from €13,787 to €14,315
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
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €472,259 | €464,807 | -€7,452 | -1.6% |
| Fixed assets | 21/28 | €13,819 | €11,260 | -€2,559 | -18.5% |
| Tangible fixed assets | 22/27 | €13,819 | €11,260 | -€2,559 | -18.5% |
| Furniture and vehicles | 24 | €13,819 | €11,260 | -€2,559 | -18.5% |
| Current assets | 29/58 | €458,441 | €453,548 | -€4,893 | -1.1% |
| Amounts receivable within one year | 40/41 | €17,171 | €22,954 | +€5,783 | +33.7% |
| Trade receivables | 40 | €15,327 | €22,636 | +€7,308 | +47.7% |
| Other amounts receivable | 41 | €1,843 | €318 | -€1,526 | -82.8% |
| Current investments | 50/53 | €370,000 | €370,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €66,810 | €56,735 | -€10,075 | -15.1% |
| Deferred charges and accrued income | 490/1 | €4,460 | €3,859 | -€601 | -13.5% |
| Total equity and liabilities | 10/49 | €472,259 | €464,807 | -€7,452 | -1.6% |
| Equity | 10/15 | €461,485 | €453,804 | -€7,681 | -1.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €448,360 | €440,679 | -€7,681 | -1.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €446,500 | €438,819 | -€7,681 | -1.7% |
| Profit (loss) carried forward | 14 | €725 | €725 | = | 0.0% |
| Amounts payable | 17/49 | €10,774 | €11,004 | +€229 | +2.1% |
| Amounts payable within one year | 42/48 | €10,774 | €11,004 | +€229 | +2.1% |
| Trade debts | 44 | €234 | €805 | +€571 | +244% |
| Suppliers | 440/4 | €234 | €805 | +€571 | +244% |
| Taxes, remuneration and social security | 45 | €1,743 | €1,027 | -€716 | -41.1% |
| Taxes | 450/3 | €1,743 | €1,027 | -€716 | -41.1% |
| Other amounts payable | 47/48 | €8,797 | €9,171 | +€374 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,559 | €2,559 | = | 0.0% |
| Other operating charges | 640/8 | €1,021 | €1,119 | +€98 | +9.6% |
| Gross operating margin | 9900 | €43,503 | €44,749 | +€1,246 | +2.9% |
| Operating profit (loss) | 9901 | €39,924 | €41,072 | +€1,148 | +2.9% |
| Financial income | 75/76B | €10,369 | €10,588 | +€219 | +2.1% |
| Recurring financial income | 75 | €10,369 | €10,588 | +€219 | +2.1% |
| Financial charges | 65/66B | €74 | €71 | -€2 | -2.9% |
| Recurring financial charges | 65 | €74 | €71 | -€2 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €50,220 | €51,588 | +€1,369 | +2.7% |
| Income taxes | 67/77 | €13,787 | €14,315 | +€528 | +3.8% |
| Profit (loss) for the period | 9904 | €36,433 | €37,274 | +€841 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,433 | €37,274 | +€841 | +2.3% |
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 31 October 2026 via checked.be.