Debrir: 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.
Debrir
Largest movements
- Financial fixed assets +€50,000
up €50,000 (+100.0%), from €50,000 to €100,000
- Receivables within one year +€18,755
new in 2025: €18,755
- Cash -€15,115
down €15,115 (-17.7%), from €85,159 to €70,044
mainly Investment in fixed assets (net) (-€52,024) and Receivables within one year (-€18,755)
- Deferred charges and accrued income -€2,445
down €2,445 (-23.3%), from €10,502 to €8,057
- Reserves +€52,425
new in 2025: €52,425
- Tax, wage and social debts +€3,816
up €3,816 (+17.4%), from €21,927 to €25,743
- Other debts -€2,221
down €2,221 (-3.3%), from €67,877 to €65,656
- Gross operating margin -€989
down €989 (-1.4%), from €70,614 to €69,624
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 | €145,661 | €198,490 | +€52,829 | +36.3% |
| Fixed assets | 21/28 | €50,000 | €101,634 | +€51,634 | +103.3% |
| Tangible fixed assets | 22/27 | - | €1,634 | +€1,634 | |
| Furniture and vehicles | 24 | - | €1,634 | +€1,634 | |
| Financial fixed assets | 28 | €50,000 | €100,000 | +€50,000 | +100.0% |
| Current assets | 29/58 | €95,661 | €96,856 | +€1,195 | +1.2% |
| Amounts receivable within one year | 40/41 | - | €18,755 | +€18,755 | |
| Trade receivables | 40 | - | €18,755 | +€18,755 | |
| Cash at bank and in hand | 54/58 | €85,159 | €70,044 | -€15,115 | -17.7% |
| Deferred charges and accrued income | 490/1 | €10,502 | €8,057 | -€2,445 | -23.3% |
| Total equity and liabilities | 10/49 | €145,661 | €198,490 | +€52,829 | +36.3% |
| Equity | 10/15 | €55,425 | €106,655 | +€51,230 | +92.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €52,425 | +€52,425 | |
| Distributable reserves | 133 | - | €52,425 | +€52,425 | |
| Profit (loss) carried forward | 14 | €52,425 | €51,230 | -€1,194 | -2.3% |
| Amounts payable | 17/49 | €90,237 | €91,835 | +€1,598 | +1.8% |
| Amounts payable within one year | 42/48 | €90,237 | €91,835 | +€1,598 | +1.8% |
| Trade debts | 44 | €432 | €436 | +€4 | +0.8% |
| Suppliers | 440/4 | €432 | €436 | +€4 | +0.8% |
| Taxes, remuneration and social security | 45 | €21,927 | €25,743 | +€3,816 | +17.4% |
| Taxes | 450/3 | €21,927 | €25,743 | +€3,816 | +17.4% |
| Other amounts payable | 47/48 | €67,877 | €65,656 | -€2,221 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €390 | +€390 | |
| Other operating charges | 640/8 | €179 | €247 | +€68 | +38.1% |
| Gross operating margin | 9900 | €70,614 | €69,624 | -€989 | -1.4% |
| Operating profit (loss) | 9901 | €70,435 | €68,987 | -€1,448 | -2.1% |
| Financial charges | 65/66B | €139 | €83 | -€56 | -40.4% |
| Recurring financial charges | 65 | €139 | €83 | -€56 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €70,296 | €68,905 | -€1,392 | -2.0% |
| Income taxes | 67/77 | €17,872 | €17,674 | -€197 | -1.1% |
| Profit (loss) for the period | 9904 | €52,425 | €51,230 | -€1,194 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,425 | €51,230 | -€1,194 | -2.3% |
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 6 October 2026 via checked.be.