Debracom: what changed
Two fiscal 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.
Debracom
Largest movements
- Tangible fixed assets -€13,967
down €13,967 (-13.9%), from €100,225 to €86,258
of which Land and buildings: -€14,157
- Cash -€3,759
down €3,759 (-98.8%), from €3,803 to €44
mainly Debts after one year (-€18,198) and Net result for the year (-€12,327)
- Other debts +€22,239
up €22,239 (+182.9%), from €12,157 to €34,396
- Debts after one year -€18,198
down €18,198 (-27.7%), from €65,790 to €47,592
- Profit (loss) carried forward -€12,327
down €12,327 (-1160.7%), from -€1,062 to -€13,389
- Advances received -€11,649
no longer reported in 2024 (was €11,649)
- Gross operating margin -€18,075
down €18,075 (-74.3%), from €24,327 to €6,252
- Other operating charges -€7,240
down €7,240 (-90.9%), from €7,962 to €722
- Financial charges -€1,397
down €1,397 (-36.1%), from €3,867 to €2,470
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €356,949 | €338,637 | -€18,312 | -5.1% |
| Fixed assets | 21/28 | €100,225 | €86,258 | -€13,967 | -13.9% |
| Tangible fixed assets | 22/27 | €100,225 | €86,258 | -€13,967 | -13.9% |
| Land and buildings | 22 | €100,179 | €86,022 | -€14,157 | -14.1% |
| Plant, machinery and equipment | 23 | €46 | €236 | +€190 | +413.0% |
| Current assets | 29/58 | €256,724 | €252,379 | -€4,345 | -1.7% |
| Amounts receivable within one year | 40/41 | €252,921 | €252,335 | -€586 | -0.2% |
| Other amounts receivable | 41 | €252,921 | €252,335 | -€586 | -0.2% |
| Cash at bank and in hand | 54/58 | €3,803 | €44 | -€3,759 | -98.8% |
| Total equity and liabilities | 10/49 | €356,949 | €338,637 | -€18,312 | -5.1% |
| Equity | 10/15 | €249,586 | €237,258 | -€12,328 | -4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €232,048 | €232,047 | -€1 | 0.0% |
| 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 | €230,188 | €230,187 | -€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€1,062 | -€13,389 | -€12,327 | -1160.7% |
| Amounts payable | 17/49 | €107,363 | €101,379 | -€5,984 | -5.6% |
| Amounts payable after more than one year | 17 | €65,790 | €47,592 | -€18,198 | -27.7% |
| Financial debts | 170/4 | €65,790 | €47,592 | -€18,198 | -27.7% |
| Amounts payable within one year | 42/48 | €41,573 | €53,661 | +€12,088 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | €17,733 | €18,199 | +€466 | +2.6% |
| Financial debts | 43 | - | €627 | +€627 | |
| Credit institutions | 430/8 | - | €627 | +€627 | |
| Trade debts | 44 | €34 | €439 | +€405 | +1191.2% |
| Suppliers | 440/4 | €34 | €439 | +€405 | +1191.2% |
| Advances received on contracts in progress | 46 | €11,649 | - | -€11,649 | |
| Other amounts payable | 47/48 | €12,157 | €34,396 | +€22,239 | +182.9% |
| Accrued charges and deferred income | 492/3 | - | €126 | +€126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,521 | €15,374 | -€147 | -0.9% |
| Other operating charges | 640/8 | €7,962 | €722 | -€7,240 | -90.9% |
| Non-recurring operating charges | 66A | - | €13 | +€13 | |
| Gross operating margin | 9900 | €24,327 | €6,252 | -€18,075 | -74.3% |
| Operating profit (loss) | 9901 | €844 | -€9,857 | -€10,701 | |
| Financial charges | 65/66B | €3,867 | €2,470 | -€1,397 | -36.1% |
| Recurring financial charges | 65 | €3,867 | €2,470 | -€1,397 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,023 | -€12,327 | -€9,304 | -307.8% |
| Profit (loss) for the period | 9904 | -€3,023 | -€12,327 | -€9,304 | -307.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,023 | -€12,327 | -€9,304 | -307.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.