DEBRACO: 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.
DEBRACO
Largest movements
- Current investments +€102,230
up €102,230 (+284%), from €36,024 to €138,254
- Cash -€87,278
down €87,278 (-92.1%), from €94,747 to €7,470
mainly Current investments (-€102,230) and Contributions, distributions and other (-€18,272)
- Tangible fixed assets -€25,444
down €25,444 (-8.7%), from €292,598 to €267,154
of which Land and buildings: -€17,692
- Receivables within one year +€15,572
up €15,572 (+155%), from €10,019 to €25,591
of which Trade receivables: +€10,207
- Reserves +€20,505
up €20,505 (+10.7%), from €191,588 to €212,093
of which Distributable reserves: +€20,505
- Tax, wage and social debts +€18,495
up €18,495 (+93.1%), from €19,872 to €38,367
- Debts after one year -€14,498
down €14,498 (-10.8%), from €134,560 to €120,063
- Other debts -€6,082
down €6,082 (-10.8%), from €56,305 to €50,224
- Current portion of long-term debt -€5,499
down €5,499 (-27.5%), from €19,997 to €14,498
- Gross operating margin -€10,399
down €10,399 (-11.1%), from €93,303 to €82,904
- Depreciation -€3,611
down €3,611 (-16.1%), from €22,490 to €18,879
- Financial charges -€3,598
down €3,598 (-35.8%), from €10,053 to €6,455
- Other operating charges +€3,059
up €3,059 (+75.6%), from €4,044 to €7,103
- Financial income +€3,017
up €3,017 (+64.4%), from €4,681 to €7,697
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 | €443,867 | €450,148 | +€6,280 | +1.4% |
| Fixed assets | 21/28 | €301,033 | €275,590 | -€25,444 | -8.5% |
| Tangible fixed assets | 22/27 | €292,598 | €267,154 | -€25,444 | -8.7% |
| Land and buildings | 22 | €282,041 | €264,349 | -€17,692 | -6.3% |
| Plant, machinery and equipment | 23 | - | €1,737 | +€1,737 | |
| Furniture and vehicles | 24 | €10,556 | €1,068 | -€9,488 | -89.9% |
| Financial fixed assets | 28 | €8,435 | €8,435 | = | 0.0% |
| Current assets | 29/58 | €142,834 | €174,558 | +€31,724 | +22.2% |
| Amounts receivable within one year | 40/41 | €10,019 | €25,591 | +€15,572 | +155% |
| Trade receivables | 40 | €10,019 | €20,225 | +€10,207 | +102% |
| Other amounts receivable | 41 | €0 | €5,366 | +€5,366 | |
| Current investments | 50/53 | €36,024 | €138,254 | +€102,230 | +284% |
| Cash at bank and in hand | 54/58 | €94,747 | €7,470 | -€87,278 | -92.1% |
| Deferred charges and accrued income | 490/1 | €2,044 | €3,243 | +€1,200 | +58.7% |
| Total equity and liabilities | 10/49 | €443,867 | €450,148 | +€6,280 | +1.4% |
| Equity | 10/15 | €197,788 | €218,293 | +€20,505 | +10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €191,588 | €212,093 | +€20,505 | +10.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €188,588 | €209,093 | +€20,505 | +10.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €246,079 | €231,854 | -€14,225 | -5.8% |
| Amounts payable after more than one year | 17 | €134,560 | €120,063 | -€14,498 | -10.8% |
| Financial debts | 170/4 | €134,560 | €120,063 | -€14,498 | -10.8% |
| Amounts payable within one year | 42/48 | €108,096 | €110,712 | +€2,615 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €19,997 | €14,498 | -€5,499 | -27.5% |
| Trade debts | 44 | €11,922 | €7,624 | -€4,298 | -36.1% |
| Suppliers | 440/4 | €11,922 | €7,624 | -€4,298 | -36.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €19,872 | €38,367 | +€18,495 | +93.1% |
| Taxes | 450/3 | €19,872 | €38,367 | +€18,495 | +93.1% |
| Other amounts payable | 47/48 | €56,305 | €50,224 | -€6,082 | -10.8% |
| Accrued charges and deferred income | 492/3 | €3,423 | €1,080 | -€2,343 | -68.4% |
| Non-recurring operating income | 76A | - | €11,435 | +€11,435 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,490 | €18,879 | -€3,611 | -16.1% |
| Other operating charges | 640/8 | €4,044 | €7,103 | +€3,059 | +75.6% |
| Gross operating margin | 9900 | €93,303 | €82,904 | -€10,399 | -11.1% |
| Operating profit (loss) | 9901 | €66,769 | €56,921 | -€9,848 | -14.7% |
| Financial income | 75/76B | €4,681 | €7,697 | +€3,017 | +64.4% |
| Recurring financial income | 75 | €4,681 | €7,697 | +€3,017 | +64.4% |
| Financial charges | 65/66B | €10,053 | €6,455 | -€3,598 | -35.8% |
| Recurring financial charges | 65 | €10,053 | €6,455 | -€3,598 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €61,396 | €58,164 | -€3,233 | -5.3% |
| Income taxes | 67/77 | €17,142 | €19,387 | +€2,244 | +13.1% |
| Profit (loss) for the period | 9904 | €44,254 | €38,777 | -€5,477 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,254 | €38,777 | -€5,477 | -12.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.