DEBRAS MAXILLO: 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.
DEBRAS MAXILLO
Largest movements
- Cash +€225,516
up €225,516 (+263.8%), from €85,492 to €311,008
mainly Net result for the year (+€188,511) and Tax, wage and social debts (+€24,160)
- Tangible fixed assets -€9,237
down €9,237 (-15.0%), from €61,446 to €52,210
- Profit (loss) carried forward +€188,511
up €188,511 (+159.7%), from €118,031 to €306,542
- Tax, wage and social debts +€24,160
up €24,160 (+66.4%), from €36,384 to €60,544
of which Taxes: +€23,872
- Gross operating margin +€109,971
up €109,971 (+71.8%), from €153,083 to €263,054
- Taxes +€25,174
up €25,174 (+77.3%), from €32,581 to €57,756
- Depreciation +€8,132
up €8,132 (+138.2%), from €5,886 to €14,018
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 | €156,098 | €368,611 | +€212,513 | +136.1% |
| Formation expenses | 20 | €1,150 | €850 | -€300 | -26.1% |
| Fixed assets | 21/28 | €61,446 | €52,210 | -€9,237 | -15.0% |
| Tangible fixed assets | 22/27 | €61,446 | €52,210 | -€9,237 | -15.0% |
| Furniture and vehicles | 24 | €61,446 | €52,210 | -€9,237 | -15.0% |
| Current assets | 29/58 | €93,502 | €315,551 | +€222,050 | +237.5% |
| Amounts receivable within one year | 40/41 | €5,326 | €2,493 | -€2,832 | -53.2% |
| Trade receivables | 40 | €2,668 | - | -€2,668 | |
| Other amounts receivable | 41 | €2,658 | €2,493 | -€164 | -6.2% |
| Cash at bank and in hand | 54/58 | €85,492 | €311,008 | +€225,516 | +263.8% |
| Deferred charges and accrued income | 490/1 | €2,684 | €2,050 | -€634 | -23.6% |
| Total equity and liabilities | 10/49 | €156,098 | €368,611 | +€212,513 | +136.1% |
| Equity | 10/15 | €119,031 | €307,542 | +€188,511 | +158.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,031 | €306,542 | +€188,511 | +159.7% |
| Amounts payable | 17/49 | €37,067 | €61,069 | +€24,002 | +64.8% |
| Amounts payable within one year | 42/48 | €37,067 | €61,069 | +€24,002 | +64.8% |
| Trade debts | 44 | €683 | €525 | -€158 | -23.2% |
| Suppliers | 440/4 | €683 | €525 | -€158 | -23.2% |
| Taxes, remuneration and social security | 45 | €36,384 | €60,544 | +€24,160 | +66.4% |
| Taxes | 450/3 | €33,884 | €57,756 | +€23,872 | +70.5% |
| Remuneration and social security | 454/9 | €2,500 | €2,788 | +€288 | +11.5% |
| Remuneration, social security and pensions | 62 | - | €2,312 | +€2,312 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,886 | €14,018 | +€8,132 | +138.2% |
| Other operating charges | 640/8 | €182 | €536 | +€355 | +195.1% |
| Gross operating margin | 9900 | €153,083 | €263,054 | +€109,971 | +71.8% |
| Operating profit (loss) | 9901 | €147,016 | €246,188 | +€99,173 | +67.5% |
| Financial income | 75/76B | - | €412 | +€412 | |
| Recurring financial income | 75 | - | €412 | +€412 | |
| Financial charges | 65/66B | €2 | €334 | +€332 | +19878.4% |
| Recurring financial charges | 65 | €2 | €334 | +€332 | +19878.4% |
| Profit (loss) for the period before taxes | 9903 | €147,014 | €246,267 | +€99,253 | +67.5% |
| Income taxes | 67/77 | €32,581 | €57,756 | +€25,174 | +77.3% |
| Profit (loss) for the period | 9904 | €114,432 | €188,511 | +€74,079 | +64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €114,432 | €188,511 | +€74,079 | +64.7% |
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 2 October 2026 via checked.be.