DEBREMAR: what changed
Two financial 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.
DEBREMAR
Largest movements
- Intangible fixed assets -€73,400
down €73,400 (-62.0%), from €118,299 to €44,899
- Receivables within one year +€22,555
up €22,555 (+10.5%), from €214,467 to €237,022
of which Trade receivables: +€98,508
- Trade debts -€93,428
down €93,428 (-36.1%), from €258,887 to €165,459
- Other debts +€64,415
new in 2025: €64,415
- Profit (loss) carried forward -€38,716
down €38,716 (-93.1%), from €41,584 to €2,868
- Tax, wage and social debts +€13,859
up €13,859 (+16.2%), from €85,416 to €99,276
of which Remuneration and social security: +€22,395
- Staff costs +€141,039
up €141,039 (+53.3%), from €264,860 to €405,899
- Gross operating margin +€137,695
up €137,695 (+43.4%), from €317,047 to €454,742
- Taxes -€8,775
down €8,775, from €8,332 to -€443
- Depreciation -€8,311
down €8,311 (-26.3%), from €31,629 to €23,318
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €406,292 | €352,423 | -€53,869 | -13.3% |
| Fixed assets | 21/28 | €161,159 | €87,109 | -€74,050 | -45.9% |
| Intangible fixed assets | 21 | €118,299 | €44,899 | -€73,400 | -62.0% |
| Tangible fixed assets | 22/27 | €42,859 | €42,209 | -€650 | -1.5% |
| Plant, machinery and equipment | 23 | €25,215 | €27,536 | +€2,321 | +9.2% |
| Furniture and vehicles | 24 | €1,781 | €714 | -€1,067 | -59.9% |
| Other tangible fixed assets | 26 | €15,863 | €13,959 | -€1,904 | -12.0% |
| Current assets | 29/58 | €245,133 | €265,314 | +€20,181 | +8.2% |
| Stocks and contracts in progress | 3 | €30,666 | €28,293 | -€2,374 | -7.7% |
| Stocks | 30/36 | €30,666 | €28,293 | -€2,374 | -7.7% |
| Amounts receivable within one year | 40/41 | €214,467 | €237,022 | +€22,555 | +10.5% |
| Trade receivables | 40 | €138,429 | €236,936 | +€98,508 | +71.2% |
| Other amounts receivable | 41 | €76,038 | €85 | -€75,953 | -99.9% |
| Total equity and liabilities | 10/49 | €406,292 | €352,423 | -€53,869 | -13.3% |
| Equity | 10/15 | €61,989 | €23,273 | -€38,716 | -62.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,584 | €2,868 | -€38,716 | -93.1% |
| Amounts payable | 17/49 | €344,303 | €329,150 | -€15,153 | -4.4% |
| Amounts payable within one year | 42/48 | €344,303 | €329,150 | -€15,153 | -4.4% |
| Trade debts | 44 | €258,887 | €165,459 | -€93,428 | -36.1% |
| Suppliers | 440/4 | €258,887 | €165,459 | -€93,428 | -36.1% |
| Taxes, remuneration and social security | 45 | €85,416 | €99,276 | +€13,859 | +16.2% |
| Taxes | 450/3 | €39,600 | €31,064 | -€8,535 | -21.6% |
| Remuneration and social security | 454/9 | €45,817 | €68,211 | +€22,395 | +48.9% |
| Other amounts payable | 47/48 | - | €64,415 | +€64,415 | |
| Remuneration, social security and pensions | 62 | €264,860 | €405,899 | +€141,039 | +53.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,629 | €23,318 | -€8,311 | -26.3% |
| Other operating charges | 640/8 | €503 | €382 | -€120 | -24.0% |
| Non-recurring operating charges | 66A | - | €61,621 | +€61,621 | |
| Gross operating margin | 9900 | €317,047 | €454,742 | +€137,695 | +43.4% |
| Operating profit (loss) | 9901 | €20,056 | -€36,477 | -€56,533 | |
| Financial income | 75/76B | €1,299 | €0 | -€1,299 | -100.0% |
| Recurring financial income | 75 | €1,299 | €0 | -€1,299 | -100.0% |
| Financial charges | 65/66B | €281 | €2,681 | +€2,401 | +856% |
| Recurring financial charges | 65 | €281 | €2,681 | +€2,401 | +856% |
| Profit (loss) for the period before taxes | 9903 | €21,074 | -€39,159 | -€60,233 | |
| Income taxes | 67/77 | €8,332 | -€443 | -€8,775 | |
| Profit (loss) for the period | 9904 | €12,742 | -€38,716 | -€51,458 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,742 | -€38,716 | -€51,458 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.