DEBRINCO: 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.
DEBRINCO
Largest movements
- Tangible fixed assets +€64,035
up €64,035 (+353%), from €18,116 to €82,151
of which Furniture and vehicles: +€46,162
- Cash -€17,725
down €17,725 (-34.5%), from €51,341 to €33,616
mainly Investment in fixed assets (net) (-€86,839) and Current portion of long-term debt (-€25,882)
- Receivables within one year -€7,196
down €7,196 (-21.9%), from €32,887 to €25,691
of which Trade receivables: -€11,151
- Deferred charges and accrued income -€3,512
down €3,512 (-47.7%), from €7,357 to €3,845
- Stocks and contracts -€3,316
down €3,316 (-37.0%), from €8,951 to €5,635
- Other debts +€30,265
up €30,265 (+123%), from €24,539 to €54,804
- Current portion of long-term debt -€25,882
down €25,882 (-100%), from €25,882 to €0
- Short-term financial debts +€25,000
new in 2025: €25,000
- Reserves +€12,650
up €12,650 (+36.4%), from €34,757 to €47,406
of which Distributable reserves: +€12,650
- Trade debts -€9,308
down €9,308 (-83.8%), from €11,112 to €1,805
- Gross operating margin +€26,279
up €26,279 (+85.7%), from €30,653 to €56,932
- Depreciation +€14,019
up €14,019 (+160%), from €8,785 to €22,804
- Other operating charges +€5,118
up €5,118 (+222%), from €2,303 to €7,421
- Financial charges +€2,253
up €2,253 (+53.5%), from €4,208 to €6,462
- Taxes +€659
up €659 (+8.0%), from €8,205 to €8,864
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 | €120,043 | €152,329 | +€32,286 | +26.9% |
| Fixed assets | 21/28 | €19,507 | €83,542 | +€64,035 | +328% |
| Tangible fixed assets | 22/27 | €18,116 | €82,151 | +€64,035 | +353% |
| Land and buildings | 22 | €5,361 | €25,037 | +€19,677 | +367% |
| Plant, machinery and equipment | 23 | €3,306 | €1,502 | -€1,804 | -54.6% |
| Furniture and vehicles | 24 | €9,450 | €55,612 | +€46,162 | +488% |
| Financial fixed assets | 28 | €1,391 | €1,391 | = | 0.0% |
| Current assets | 29/58 | €100,535 | €68,787 | -€31,749 | -31.6% |
| Stocks and contracts in progress | 3 | €8,951 | €5,635 | -€3,316 | -37.0% |
| Stocks | 30/36 | €8,951 | €5,635 | -€3,316 | -37.0% |
| Amounts receivable within one year | 40/41 | €32,887 | €25,691 | -€7,196 | -21.9% |
| Trade receivables | 40 | €22,928 | €11,777 | -€11,151 | -48.6% |
| Other amounts receivable | 41 | €9,959 | €13,914 | +€3,956 | +39.7% |
| Cash at bank and in hand | 54/58 | €51,341 | €33,616 | -€17,725 | -34.5% |
| Deferred charges and accrued income | 490/1 | €7,357 | €3,845 | -€3,512 | -47.7% |
| Total equity and liabilities | 10/49 | €120,043 | €152,329 | +€32,286 | +26.9% |
| Equity | 10/15 | €53,357 | €66,006 | +€12,650 | +23.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,757 | €47,406 | +€12,650 | +36.4% |
| Tax-exempt reserves | 132 | €36 | €36 | = | 0.0% |
| Distributable reserves | 133 | €34,720 | €47,370 | +€12,650 | +36.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €66,686 | €86,322 | +€19,636 | +29.4% |
| Amounts payable within one year | 42/48 | €66,686 | €83,311 | +€16,625 | +24.9% |
| Current portion of amounts payable after more than one year | 42 | €25,882 | €0 | -€25,882 | -100% |
| Financial debts | 43 | - | €25,000 | +€25,000 | |
| Credit institutions | 430/8 | - | €25,000 | +€25,000 | |
| Trade debts | 44 | €11,112 | €1,805 | -€9,308 | -83.8% |
| Suppliers | 440/4 | €11,112 | €1,805 | -€9,308 | -83.8% |
| Taxes, remuneration and social security | 45 | €5,153 | €1,703 | -€3,451 | -67.0% |
| Taxes | 450/3 | €5,153 | €1,703 | -€3,451 | -67.0% |
| Other amounts payable | 47/48 | €24,539 | €54,804 | +€30,265 | +123% |
| Accrued charges and deferred income | 492/3 | - | €3,011 | +€3,011 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €422 | +€422 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,785 | €22,804 | +€14,019 | +160% |
| Other operating charges | 640/8 | €2,303 | €7,421 | +€5,118 | +222% |
| Gross operating margin | 9900 | €30,653 | €56,932 | +€26,279 | +85.7% |
| Operating profit (loss) | 9901 | €19,565 | €26,285 | +€6,720 | +34.3% |
| Financial income | 75/76B | €2,921 | €2,491 | -€430 | -14.7% |
| Recurring financial income | 75 | €2,921 | €2,491 | -€430 | -14.7% |
| Financial charges | 65/66B | €4,208 | €6,462 | +€2,253 | +53.5% |
| Recurring financial charges | 65 | €4,208 | €6,462 | +€2,253 | +53.5% |
| Profit (loss) for the period before taxes | 9903 | €18,278 | €22,314 | +€4,036 | +22.1% |
| Income taxes | 67/77 | €8,205 | €8,864 | +€659 | +8.0% |
| Profit (loss) for the period | 9904 | €10,073 | €13,450 | +€3,377 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,073 | €13,450 | +€3,377 | +33.5% |
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.