DEBRABOUW: 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.
DEBRABOUW
Largest movements
- Receivables within one year -€160,358
down €160,358 (-97.4%), from €164,685 to €4,326
of which Trade receivables: -€138,085
- Cash +€74,310
up €74,310 (+78.0%), from €95,271 to €169,581
mainly Receivables within one year (+€160,358) and Depreciation (+€28,992)
- Tangible fixed assets +€13,617
up €13,617 (+14.3%), from €95,239 to €108,855
of which Plant, machinery and equipment: +€17,308
- Debts after one year -€65,000
no longer reported in 2025 (was €65,000)
- Other debts +€16,989
up €16,989 (+153%), from €11,102 to €28,091
- Profit (loss) carried forward -€11,589
down €11,589 (-29.4%), from €39,393 to €27,803
- Tax, wage and social debts -€6,791
down €6,791 (-13.9%), from €48,882 to €42,092
of which Remuneration and social security: -€17,904
- Trade debts -€5,862
down €5,862 (-87.1%), from €6,727 to €865
- Gross operating margin -€102,850
down €102,850 (-83.9%), from €122,610 to €19,760
- Taxes -€28,440
no longer reported in 2025 (was €28,440)
- Depreciation +€8,479
up €8,479 (+41.3%), from €20,512 to €28,992
- Staff costs -€1,949
no longer reported in 2025 (was €1,949)
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 | €363,318 | €291,065 | -€72,253 | -19.9% |
| Fixed assets | 21/28 | €97,739 | €108,855 | +€11,117 | +11.4% |
| Tangible fixed assets | 22/27 | €95,239 | €108,855 | +€13,617 | +14.3% |
| Plant, machinery and equipment | 23 | €52,627 | €69,935 | +€17,308 | +32.9% |
| Furniture and vehicles | 24 | €42,612 | €38,921 | -€3,691 | -8.7% |
| Financial fixed assets | 28 | €2,500 | - | -€2,500 | |
| Current assets | 29/58 | €265,579 | €182,210 | -€83,369 | -31.4% |
| Stocks and contracts in progress | 3 | €2,591 | €2,807 | +€216 | +8.4% |
| Stocks | 30/36 | €2,591 | €2,807 | +€216 | +8.4% |
| Amounts receivable within one year | 40/41 | €164,685 | €4,326 | -€160,358 | -97.4% |
| Trade receivables | 40 | €142,411 | €4,326 | -€138,085 | -97.0% |
| Other amounts receivable | 41 | €22,273 | - | -€22,273 | |
| Cash at bank and in hand | 54/58 | €95,271 | €169,581 | +€74,310 | +78.0% |
| Deferred charges and accrued income | 490/1 | €3,033 | €5,495 | +€2,462 | +81.2% |
| Total equity and liabilities | 10/49 | €363,318 | €291,065 | -€72,253 | -19.9% |
| Equity | 10/15 | €231,607 | €220,018 | -€11,589 | -5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €173,615 | €173,615 | = | 0.0% |
| Distributable reserves | 133 | €173,615 | €173,615 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,393 | €27,803 | -€11,589 | -29.4% |
| Amounts payable | 17/49 | €131,710 | €71,047 | -€60,663 | -46.1% |
| Amounts payable after more than one year | 17 | €65,000 | - | -€65,000 | |
| Financial debts | 170/4 | €65,000 | - | -€65,000 | |
| Amounts payable within one year | 42/48 | €66,710 | €71,047 | +€4,337 | +6.5% |
| Trade debts | 44 | €6,727 | €865 | -€5,862 | -87.1% |
| Suppliers | 440/4 | €6,727 | €865 | -€5,862 | -87.1% |
| Taxes, remuneration and social security | 45 | €48,882 | €42,092 | -€6,791 | -13.9% |
| Taxes | 450/3 | €30,978 | €42,092 | +€11,113 | +35.9% |
| Remuneration and social security | 454/9 | €17,904 | - | -€17,904 | |
| Other amounts payable | 47/48 | €11,102 | €28,091 | +€16,989 | +153% |
| Non-recurring operating income | 76A | €10,000 | - | -€10,000 | |
| Remuneration, social security and pensions | 62 | €1,949 | - | -€1,949 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,512 | €28,992 | +€8,479 | +41.3% |
| Other operating charges | 640/8 | €1,203 | €1,736 | +€532 | +44.2% |
| Gross operating margin | 9900 | €122,610 | €19,760 | -€102,850 | -83.9% |
| Operating profit (loss) | 9901 | €98,945 | -€10,968 | -€109,912 | |
| Financial income | 75/76B | €148 | €0 | -€148 | -100.0% |
| Recurring financial income | 75 | €148 | €0 | -€148 | -100.0% |
| Financial charges | 65/66B | €387 | €621 | +€235 | +60.7% |
| Recurring financial charges | 65 | €387 | €621 | +€235 | +60.7% |
| Profit (loss) for the period before taxes | 9903 | €98,706 | -€11,589 | -€110,295 | |
| Income taxes | 67/77 | €28,440 | - | -€28,440 | |
| Profit (loss) for the period | 9904 | €70,266 | -€11,589 | -€81,856 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,266 | -€11,589 | -€81,856 |
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 16 October 2026 via checked.be.