DEBS: 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.
DEBS
Largest movements
- Tangible fixed assets +€44,681
up €44,681 (+435.1%), from €10,270 to €54,951
of which Furniture and vehicles: +€38,285
- Receivables within one year +€10,922
up €10,922 (+13652.5%), from €80 to €11,002
of which Other amounts receivable: +€8,693
- Cash -€1,425
down €1,425 (-38.1%), from €3,740 to €2,315
mainly Investment in fixed assets (net) (-€51,193) and Tax, wage and social debts (-€11,497)
- Formation expenses -€939
no longer reported in 2025 (was €939)
- Other debts +€59,862
up €59,862 (+161.9%), from €36,981 to €96,843
- Tax, wage and social debts -€11,497
no longer reported in 2025 (was €11,497)
- Trade debts +€4,355
up €4,355 (+180.5%), from €2,413 to €6,768
- Advances received +€2,035
new in 2025: €2,035
- Profit (loss) carried forward -€832
down €832 (-1.5%), from -€55,862 to -€56,694
- Gross operating margin -€68,378
down €68,378 (-91.8%), from €74,477 to €6,099
- Purchases and services +€31,117
up €31,117 (+405.2%), from €7,680 to €38,797
- Turnover -€18,382
down €18,382 (-29.9%), from €61,521 to €43,139
- Depreciation -€14,660
down €14,660 (-68.4%), from €21,427 to €6,767
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 | €15,029 | €68,952 | +€53,923 | +358.8% |
| Formation expenses | 20 | €939 | - | -€939 | |
| Fixed assets | 21/28 | €10,270 | €55,635 | +€45,365 | +441.7% |
| Intangible fixed assets | 21 | - | €684 | +€684 | |
| Tangible fixed assets | 22/27 | €10,270 | €54,951 | +€44,681 | +435.1% |
| Land and buildings | 22 | - | €2,957 | +€2,957 | |
| Plant, machinery and equipment | 23 | - | €3,439 | +€3,439 | |
| Furniture and vehicles | 24 | €10,270 | €48,555 | +€38,285 | +372.8% |
| Current assets | 29/58 | €3,820 | €13,317 | +€9,497 | +248.6% |
| Amounts receivable within one year | 40/41 | €80 | €11,002 | +€10,922 | +13652.5% |
| Trade receivables | 40 | - | €2,229 | +€2,229 | |
| Other amounts receivable | 41 | €80 | €8,773 | +€8,693 | +10866.3% |
| Cash at bank and in hand | 54/58 | €3,740 | €2,315 | -€1,425 | -38.1% |
| Total equity and liabilities | 10/49 | €15,029 | €68,952 | +€53,923 | +358.8% |
| Equity | 10/15 | -€35,862 | -€36,694 | -€832 | -2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,862 | -€56,694 | -€832 | -1.5% |
| Amounts payable | 17/49 | €50,891 | €105,646 | +€54,755 | +107.6% |
| Amounts payable within one year | 42/48 | €50,891 | €105,646 | +€54,755 | +107.6% |
| Trade debts | 44 | €2,413 | €6,768 | +€4,355 | +180.5% |
| Suppliers | 440/4 | €2,413 | €6,768 | +€4,355 | +180.5% |
| Advances received on contracts in progress | 46 | - | €2,035 | +€2,035 | |
| Taxes, remuneration and social security | 45 | €11,497 | - | -€11,497 | |
| Taxes | 450/3 | €11,497 | - | -€11,497 | |
| Other amounts payable | 47/48 | €36,981 | €96,843 | +€59,862 | +161.9% |
| Turnover | 70 | €61,521 | €43,139 | -€18,382 | -29.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,680 | €38,797 | +€31,117 | +405.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,427 | €6,767 | -€14,660 | -68.4% |
| Other operating charges | 640/8 | €428 | - | -€428 | |
| Gross operating margin | 9900 | €74,477 | €6,099 | -€68,378 | -91.8% |
| Operating profit (loss) | 9901 | €52,622 | -€668 | -€53,290 | |
| Financial charges | 65/66B | €172 | €164 | -€8 | -4.7% |
| Recurring financial charges | 65 | €172 | €164 | -€8 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €52,450 | -€832 | -€53,282 | |
| Profit (loss) for the period | 9904 | €52,450 | -€832 | -€53,282 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,450 | -€832 | -€53,282 |
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 30 September 2026 via checked.be.