DEBRAMA: what changed
What changed
DEBRAMA
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€24.9m
2024 · €4.9m+€19.9m
Equity
€83.6m
2024 · €62.7m+€20.9m
Cash
€883,654
2024 · €252,300+€631,353
Balance sheet total
€99.7m
2024 · €78.8m+€20.9m
Largest movements
Assets
- Financial fixed assets +€23.9m
up €23.9m (+54.7%), from €43.7m to €67.6m
- Receivables within one year -€9.1m
down €9.1m (-26.2%), from €34.9m to €25.8m
of which Other amounts receivable: -€9.1m
- Current investments +€5.5m
new in 2025: €5.5m
Equity and liabilities
- Reserves +€20.9m
up €20.9m (+69.0%), from €30.2m to €51.1m
of which Distributable reserves: +€20.8m
- Other debts +€5.0m
new in 2025: €5.0m
- Debts after one year -€5.0m
down €5.0m (-45.5%), from €11.0m to €6.0m
Income statement
- Financial income +€19.6m
up €19.6m (+356%), from €5.5m to €25.1m
- Taxes -€239,970
down €239,970 (-44.9%), from €534,254 to €294,284
- Financial charges -€151,007
down €151,007 (-27.2%), from €554,319 to €403,312
- Turnover -€20,500
down €20,500 (-1.4%), from €1.5m to €1.5m
- Services and other goods +€15,244
up €15,244 (+1.5%), from €1.0m to €1.0m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4.9m
Turnover
-€20,500
Services and other goods
-€15,244
Other operating charges
+€759
Financial income
+€19.6m
Financial charges
+€151,007
Taxes
+€239,970
Result 2025
€24.9m
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€39.0m
Investment
-€29.4m
Financing
-€9.0m
Cash 2024
€252,300
From operations (derived)
+€39.0m
Net result for the year
+€24.9m
Receivables within one year
+€9.1m
Smaller working-capital items
+€18,245
Other debts
+€5.0m
Investment (derived)
-€29.4m
Investment in fixed assets (net)
-€23.9m
Current investments
-€5.5m
Financing
-€9.0m
Debts after one year
-€5.0m
Contributions, distributions and other
-€4.0m
Cash 2025
€883,654
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,818,204 | €99,695,210 | +€20.9m | +26.5% |
| Fixed assets | 21/28 | €43,666,291 | €67,551,289 | +€23.9m | +54.7% |
| Financial fixed assets | 28 | €43,666,291 | €67,551,289 | +€23.9m | +54.7% |
| Affiliated companies | 280/1 | €43,666,291 | €67,551,289 | +€23.9m | +54.7% |
| Participating interests | 280 | €43,666,291 | €67,551,289 | +€23.9m | +54.7% |
| Current assets | 29/58 | €35,151,913 | €32,143,922 | -€3.0m | -8.6% |
| Amounts receivable within one year | 40/41 | €34,899,613 | €25,760,268 | -€9.1m | -26.2% |
| Trade receivables | 40 | €363,067 | €320,973 | -€42,094 | -11.6% |
| Other amounts receivable | 41 | €34,536,546 | €25,439,294 | -€9.1m | -26.3% |
| Current investments | 50/53 | - | €5,500,000 | +€5.5m | |
| Other investments | 51/53 | - | €5,500,000 | +€5.5m | |
| Cash at bank and in hand | 54/58 | €252,300 | €883,654 | +€631,353 | +250% |
| Total equity and liabilities | 10/49 | €78,818,204 | €99,695,210 | +€20.9m | +26.5% |
| Equity | 10/15 | €62,718,552 | €83,577,310 | +€20.9m | +33.3% |
| Contributions | 10/11 | €32,500,000 | €32,500,000 | = | 0.0% |
| Capital | 10 | €32,500,000 | €32,500,000 | = | 0.0% |
| Issued capital | 100 | €32,500,000 | €32,500,000 | = | 0.0% |
| Reserves | 13 | €30,218,552 | €51,077,310 | +€20.9m | +69.0% |
| Non-distributable reserves | 130/1 | €3,250,000 | €3,250,000 | = | 0.0% |
| Legal reserve | 130 | €3,250,000 | €3,250,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €210,500 | €273,650 | +€63,150 | +30.0% |
| Distributable reserves | 133 | €26,758,052 | €47,553,660 | +€20.8m | +77.7% |
| Amounts payable | 17/49 | €16,099,652 | €16,117,901 | +€18,249 | +0.1% |
| Amounts payable after more than one year | 17 | €11,000,030 | €6,000,034 | -€5.0m | -45.5% |
| Financial debts | 170/4 | €11,000,030 | €6,000,034 | -€5.0m | -45.5% |
| Credit institutions | 173 | €11,000,030 | €6,000,034 | -€5.0m | -45.5% |
| Amounts payable within one year | 42/48 | €5,092,038 | €10,108,756 | +€5.0m | +98.5% |
| Current portion of amounts payable after more than one year | 42 | €4,999,996 | €4,999,996 | = | 0.0% |
| Trade debts | 44 | €92,042 | €95,787 | +€3,744 | +4.1% |
| Suppliers | 440/4 | €92,042 | €95,787 | +€3,744 | +4.1% |
| Taxes, remuneration and social security | 45 | - | €12,973 | +€12,973 | |
| Taxes | 450/3 | - | €12,973 | +€12,973 | |
| Other amounts payable | 47/48 | - | €5,000,000 | +€5.0m | |
| Accrued charges and deferred income | 492/3 | €7,583 | €9,111 | +€1,528 | +20.1% |
| Operating income | 70/76A | €1,515,000 | €1,494,500 | -€20,500 | -1.4% |
| Turnover | 70 | €1,515,000 | €1,494,500 | -€20,500 | -1.4% |
| Operating charges | 60/66A | €1,021,801 | €1,036,285 | +€14,485 | +1.4% |
| Services and other goods | 61 | €1,019,948 | €1,035,192 | +€15,244 | +1.5% |
| Other operating charges | 640/8 | €1,853 | €1,094 | -€759 | -41.0% |
| Operating profit (loss) | 9901 | €493,199 | €458,215 | -€34,985 | -7.1% |
| Financial income | 75/76B | €5,507,125 | €25,098,138 | +€19.6m | +356% |
| Recurring financial income | 75 | €5,507,125 | €25,098,138 | +€19.6m | +356% |
| Income from financial fixed assets | 750 | €3,303,740 | €23,967,506 | +€20.7m | +625% |
| Income from current assets | 751 | €2,203,385 | €1,130,632 | -€1.1m | -48.7% |
| Financial charges | 65/66B | €554,319 | €403,312 | -€151,007 | -27.2% |
| Recurring financial charges | 65 | €554,319 | €403,312 | -€151,007 | -27.2% |
| Debt charges | 650 | €549,824 | €399,235 | -€150,589 | -27.4% |
| Other financial charges | 652/9 | €4,495 | €4,077 | -€418 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €5,446,005 | €25,153,041 | +€19.7m | +362% |
| Income taxes | 67/77 | €534,254 | €294,284 | -€239,970 | -44.9% |
| Taxes | 670/3 | €534,254 | €294,284 | -€239,970 | -44.9% |
| Profit (loss) for the period | 9904 | €4,911,751 | €24,858,757 | +€19.9m | +406% |
| Transfer from tax-exempt reserves | 789 | €566,500 | €105,250 | -€461,250 | -81.4% |
| Transfer to tax-exempt reserves | 689 | €105,250 | €168,400 | +€63,150 | +60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,373,001 | €24,795,607 | +€19.4m | +361% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.