DEBRAMAT: 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.
DEBRAMAT
Largest movements
- Receivables within one year +€18,299
up €18,299 (+197.3%), from €9,276 to €27,574
of which Other amounts receivable: +€10,765
- Cash -€17,575
down €17,575 (-82.3%), from €21,356 to €3,781
mainly Investment in fixed assets (net) (-€20,176) and Receivables within one year (-€18,299)
- Tangible fixed assets +€5,306
up €5,306 (+11.1%), from €47,633 to €52,938
of which Other tangible fixed assets: +€7,047
- Profit (loss) carried forward +€12,844
up €12,844 (+50.1%), from €25,637 to €38,481
- Debts after one year -€8,934
down €8,934 (-33.8%), from €26,431 to €17,497
- Trade debts +€7,011
up €7,011 (+121.4%), from €5,774 to €12,785
- Tax, wage and social debts -€6,453
down €6,453 (-90.3%), from €7,144 to €690
- Accrued charges and deferred income +€1,200
new in 2025: €1,200
- Gross operating margin +€17,589
up €17,589 (+111.7%), from €15,748 to €33,338
- Depreciation +€3,756
up €3,756 (+33.8%), from €11,114 to €14,870
- Taxes +€2,890
up €2,890 (+499.5%), from €579 to €3,468
- Other operating charges +€566
up €566 (+168.9%), from €335 to €901
- Financial income +€376
up €376 (+341918.2%), from €0 to €376
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.
Cash bridge derived
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 | €80,515 | €86,588 | +€6,074 | +7.5% |
| Fixed assets | 21/28 | €48,233 | €53,538 | +€5,306 | +11.0% |
| Tangible fixed assets | 22/27 | €47,633 | €52,938 | +€5,306 | +11.1% |
| Land and buildings | 22 | €6,611 | €0 | -€6,611 | -100.0% |
| Plant, machinery and equipment | 23 | €3,064 | €8,634 | +€5,570 | +181.8% |
| Furniture and vehicles | 24 | €37,957 | €37,257 | -€700 | -1.8% |
| Other tangible fixed assets | 26 | - | €7,047 | +€7,047 | |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €32,282 | €33,050 | +€768 | +2.4% |
| Amounts receivable within one year | 40/41 | €9,276 | €27,574 | +€18,299 | +197.3% |
| Trade receivables | 40 | €2,938 | €10,471 | +€7,533 | +256.4% |
| Other amounts receivable | 41 | €6,338 | €17,103 | +€10,765 | +169.8% |
| Cash at bank and in hand | 54/58 | €21,356 | €3,781 | -€17,575 | -82.3% |
| Deferred charges and accrued income | 490/1 | €1,650 | €1,695 | +€45 | +2.7% |
| Total equity and liabilities | 10/49 | €80,515 | €86,588 | +€6,074 | +7.5% |
| Equity | 10/15 | €32,637 | €45,481 | +€12,844 | +39.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,637 | €38,481 | +€12,844 | +50.1% |
| Amounts payable | 17/49 | €47,878 | €41,107 | -€6,771 | -14.1% |
| Amounts payable after more than one year | 17 | €26,431 | €17,497 | -€8,934 | -33.8% |
| Financial debts | 170/4 | €26,431 | €17,497 | -€8,934 | -33.8% |
| Amounts payable within one year | 42/48 | €21,447 | €22,410 | +€963 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €8,529 | €8,934 | +€405 | +4.8% |
| Trade debts | 44 | €5,774 | €12,785 | +€7,011 | +121.4% |
| Suppliers | 440/4 | €5,774 | €12,785 | +€7,011 | +121.4% |
| Taxes, remuneration and social security | 45 | €7,144 | €690 | -€6,453 | -90.3% |
| Taxes | 450/3 | €7,144 | €690 | -€6,453 | -90.3% |
| Accrued charges and deferred income | 492/3 | - | €1,200 | +€1,200 | |
| Non-recurring operating income | 76A | €200 | €0 | -€200 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,114 | €14,870 | +€3,756 | +33.8% |
| Other operating charges | 640/8 | €335 | €901 | +€566 | +168.9% |
| Gross operating margin | 9900 | €15,748 | €33,338 | +€17,589 | +111.7% |
| Operating profit (loss) | 9901 | €4,299 | €17,566 | +€13,267 | +308.6% |
| Financial income | 75/76B | €0 | €376 | +€376 | +341918.2% |
| Recurring financial income | 75 | €0 | €376 | +€376 | +341918.2% |
| Financial charges | 65/66B | €1,963 | €1,630 | -€333 | -17.0% |
| Recurring financial charges | 65 | €1,963 | €1,630 | -€333 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €2,336 | €16,313 | +€13,977 | +598.3% |
| Income taxes | 67/77 | €579 | €3,468 | +€2,890 | +499.5% |
| Profit (loss) for the period | 9904 | €1,758 | €12,844 | +€11,087 | +630.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,758 | €12,844 | +€11,087 | +630.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.