DEBREVA: 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.
DEBREVA
Largest movements
- Intangible fixed assets +€137,954
new in 2025: €137,954
- Cash +€48,255
up €48,255 (+85,060%), from €57 to €48,311
mainly Debts after one year (+€150,444) and Depreciation (+€29,221)
- Tangible fixed assets +€20,889
up €20,889 (+14.5%), from €143,705 to €164,594
of which Plant, machinery and equipment: +€39,282
- Stocks and contracts +€8,341
new in 2025: €8,341
- Debts after one year +€150,444
up €150,444 (+327%), from €46,029 to €196,474
- Trade debts +€21,998
up €21,998 (+2,059%), from €1,068 to €23,066
- Tax, wage and social debts +€21,525
up €21,525 (+297%), from €7,239 to €28,764
of which Taxes: +€19,003
- Reserves +€16,815
up €16,815 (+40.4%), from €41,598 to €58,412
of which Distributable reserves: +€18,967
- Current portion of long-term debt +€16,014
up €16,014 (+68.5%), from €23,382 to €39,396
- Gross operating margin +€78,174
up €78,174 (+237%), from €33,023 to €111,197
- Staff costs +€45,616
new in 2025: €45,616
- Taxes +€6,924
up €6,924 (+331%), from €2,089 to €9,013
- Depreciation +€5,065
up €5,065 (+21.0%), from €24,156 to €29,221
- Financial charges +€3,706
up €3,706 (+73.4%), from €5,049 to €8,755
of which Financial charges: +€3,706
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
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 | €155,410 | €374,131 | +€218,722 | +141% |
| Fixed assets | 21/28 | €143,720 | €302,714 | +€158,993 | +111% |
| Intangible fixed assets | 21 | - | €137,954 | +€137,954 | |
| Tangible fixed assets | 22/27 | €143,705 | €164,594 | +€20,889 | +14.5% |
| Land and buildings | 22 | €132,380 | €122,197 | -€10,183 | -7.7% |
| Plant, machinery and equipment | 23 | €537 | €39,819 | +€39,282 | +7,315% |
| Furniture and vehicles | 24 | €10,789 | €2,579 | -€8,210 | -76.1% |
| Financial fixed assets | 28 | €15 | €165 | +€150 | +1,000% |
| Current assets | 29/58 | €11,690 | €71,418 | +€59,728 | +511% |
| Stocks and contracts in progress | 3 | - | €8,341 | +€8,341 | |
| Stocks | 30/36 | - | €8,341 | +€8,341 | |
| Amounts receivable within one year | 40/41 | €11,633 | €14,186 | +€2,553 | +21.9% |
| Trade receivables | 40 | €0 | €705 | +€705 | |
| Other amounts receivable | 41 | €11,633 | €13,480 | +€1,848 | +15.9% |
| Cash at bank and in hand | 54/58 | €57 | €48,311 | +€48,255 | +85,060% |
| Deferred charges and accrued income | 490/1 | - | €580 | +€580 | |
| Total equity and liabilities | 10/49 | €155,410 | €374,131 | +€218,722 | +141% |
| Equity | 10/15 | €60,198 | €77,012 | +€16,815 | +27.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,598 | €58,412 | +€16,815 | +40.4% |
| Tax-exempt reserves | 132 | €27,706 | €25,554 | -€2,152 | -7.8% |
| Distributable reserves | 133 | €13,892 | €32,859 | +€18,967 | +137% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €9,226 | €8,509 | -€717 | -7.8% |
| Deferred taxes | 168 | €9,226 | €8,509 | -€717 | -7.8% |
| Amounts payable | 17/49 | €85,987 | €288,610 | +€202,623 | +236% |
| Amounts payable after more than one year | 17 | €46,029 | €196,474 | +€150,444 | +327% |
| Financial debts | 170/4 | €46,029 | €196,474 | +€150,444 | +327% |
| Amounts payable within one year | 42/48 | €39,958 | €92,136 | +€52,179 | +131% |
| Current portion of amounts payable after more than one year | 42 | €23,382 | €39,396 | +€16,014 | +68.5% |
| Financial debts | 43 | €8,268 | €0 | -€8,268 | -100% |
| Credit institutions | 430/8 | €8,268 | €0 | -€8,268 | -100% |
| Trade debts | 44 | €1,068 | €23,066 | +€21,998 | +2,059% |
| Suppliers | 440/4 | €1,068 | €23,066 | +€21,998 | +2,059% |
| Taxes, remuneration and social security | 45 | €7,239 | €28,764 | +€21,525 | +297% |
| Taxes | 450/3 | €3,139 | €22,142 | +€19,003 | +605% |
| Remuneration and social security | 454/9 | €4,100 | €6,622 | +€2,522 | +61.5% |
| Other amounts payable | 47/48 | - | €910 | +€910 | |
| Remuneration, social security and pensions | 62 | - | €45,616 | +€45,616 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,156 | €29,221 | +€5,065 | +21.0% |
| Other operating charges | 640/8 | €2,983 | €2,871 | -€112 | -3.8% |
| Gross operating margin | 9900 | €33,023 | €111,197 | +€78,174 | +237% |
| Operating profit (loss) | 9901 | €5,884 | €33,489 | +€27,606 | +469% |
| Financial income | 75/76B | €0 | €377 | +€377 | |
| Recurring financial income | 75 | €0 | €377 | +€377 | |
| Financial charges | 65/66B | €5,049 | €8,755 | +€3,706 | +73.4% |
| Recurring financial charges | 65 | €5,049 | €8,755 | +€3,706 | +73.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €835 | €25,111 | +€24,276 | +2,909% |
| Transfer from deferred taxes | 780 | €717 | €717 | = | 0.0% |
| Income taxes | 67/77 | €2,089 | €9,013 | +€6,924 | +331% |
| Profit (loss) for the period | 9904 | -€538 | €16,815 | +€17,353 | |
| Transfer from tax-exempt reserves | 789 | €2,152 | €2,152 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,614 | €18,967 | +€17,353 | +1,075% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.