DEBRAN: 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.
DEBRAN
Largest movements
- Tangible fixed assets -€4,575
down €4,575 (-53.9%), from €8,487 to €3,912
- Cash -€3,581
down €3,581 (-32.7%), from €10,952 to €7,371
mainly Contributions, distributions and other (-€7,000) and Receivables within one year (-€3,575)
- Receivables within one year +€3,575
up €3,575 (+19.5%), from €18,352 to €21,927
of which Other amounts receivable: +€8,546
- Deferred charges and accrued income -€2,224
no longer reported in 2025 (was €2,224)
- Profit (loss) carried forward -€8,425
down €8,425 (-30.7%), from €27,431 to €19,006
- Tax, wage and social debts +€2,393
up €2,393 (+46.6%), from €5,137 to €7,530
- Trade debts -€773
down €773 (-62.0%), from €1,247 to €474
- Gross operating margin -€7,395
down €7,395 (-40.9%), from €18,100 to €10,705
- Other operating charges +€4,261
up €4,261 (+264.8%), from €1,609 to €5,870
- Taxes -€2,286
down €2,286 (-59.9%), from €3,817 to €1,531
- Financial income -€825
no longer reported in 2025 (was €825)
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 | €40,015 | €33,210 | -€6,805 | -17.0% |
| Fixed assets | 21/28 | €8,487 | €3,912 | -€4,575 | -53.9% |
| Tangible fixed assets | 22/27 | €8,487 | €3,912 | -€4,575 | -53.9% |
| Furniture and vehicles | 24 | €8,487 | €3,912 | -€4,575 | -53.9% |
| Current assets | 29/58 | €31,528 | €29,298 | -€2,230 | -7.1% |
| Amounts receivable within one year | 40/41 | €18,352 | €21,927 | +€3,575 | +19.5% |
| Trade receivables | 40 | €4,971 | - | -€4,971 | |
| Other amounts receivable | 41 | €13,381 | €21,927 | +€8,546 | +63.9% |
| Cash at bank and in hand | 54/58 | €10,952 | €7,371 | -€3,581 | -32.7% |
| Deferred charges and accrued income | 490/1 | €2,224 | - | -€2,224 | |
| Total equity and liabilities | 10/49 | €40,015 | €33,210 | -€6,805 | -17.0% |
| Equity | 10/15 | €33,631 | €25,206 | -€8,425 | -25.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,431 | €19,006 | -€8,425 | -30.7% |
| Amounts payable | 17/49 | €6,384 | €8,004 | +€1,620 | +25.4% |
| Amounts payable within one year | 42/48 | €6,384 | €8,004 | +€1,620 | +25.4% |
| Trade debts | 44 | €1,247 | €474 | -€773 | -62.0% |
| Suppliers | 440/4 | €1,247 | €474 | -€773 | -62.0% |
| Taxes, remuneration and social security | 45 | €5,137 | €7,530 | +€2,393 | +46.6% |
| Taxes | 450/3 | €5,137 | €7,530 | +€2,393 | +46.6% |
| Non-recurring operating income | 76A | €16 | - | -€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,572 | €4,575 | +€3 | +0.1% |
| Other operating charges | 640/8 | €1,609 | €5,870 | +€4,261 | +264.8% |
| Gross operating margin | 9900 | €18,100 | €10,705 | -€7,395 | -40.9% |
| Operating profit (loss) | 9901 | €11,919 | €260 | -€11,659 | -97.8% |
| Financial income | 75/76B | €825 | - | -€825 | |
| Recurring financial income | 75 | €825 | - | -€825 | |
| Financial charges | 65/66B | €74 | €154 | +€80 | +108.1% |
| Recurring financial charges | 65 | €74 | €154 | +€80 | +108.1% |
| Profit (loss) for the period before taxes | 9903 | €12,670 | €106 | -€12,564 | -99.2% |
| Income taxes | 67/77 | €3,817 | €1,531 | -€2,286 | -59.9% |
| Profit (loss) for the period | 9904 | €8,853 | -€1,425 | -€10,278 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,853 | -€1,425 | -€10,278 |
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 30 September 2026 via checked.be.