DEBS ET JU: 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.
DEBS ET JU
Largest movements
- Tangible fixed assets -€14,034
down €14,034 (-4.8%), from €291,279 to €277,246
of which Land and buildings: -€15,815
- Receivables within one year -€6,008
down €6,008 (-68.8%), from €8,726 to €2,718
of which Other amounts receivable: -€3,211
- Stocks and contracts +€5,075
up €5,075 (+178%), from €2,858 to €7,933
- Debts after one year -€27,951
down €27,951 (-18.5%), from €151,304 to €123,353
- Other debts +€6,386
up €6,386 (+5.7%), from €112,850 to €119,236
- Trade debts +€4,108
up €4,108 (+168%), from €2,452 to €6,560
- Gross operating margin +€7,305
up €7,305 (+25.4%), from €28,779 to €36,084
- Taxes +€2,842
up €2,842 (+60.1%), from €4,729 to €7,572
- Depreciation -€1,083
down €1,083 (-5.3%), from €20,457 to €19,374
- Financial charges -€637
down €637 (-15.7%), from €4,054 to €3,417
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 | €310,286 | €296,604 | -€13,683 | -4.4% |
| Fixed assets | 21/28 | €291,639 | €277,516 | -€14,124 | -4.8% |
| Intangible fixed assets | 21 | €360 | €270 | -€90 | -25.0% |
| Tangible fixed assets | 22/27 | €291,279 | €277,246 | -€14,034 | -4.8% |
| Land and buildings | 22 | €286,590 | €270,775 | -€15,815 | -5.5% |
| Furniture and vehicles | 24 | €4,690 | €1,241 | -€3,448 | -73.5% |
| Other tangible fixed assets | 26 | - | €5,230 | +€5,230 | |
| Current assets | 29/58 | €18,647 | €19,088 | +€441 | +2.4% |
| Stocks and contracts in progress | 3 | €2,858 | €7,933 | +€5,075 | +178% |
| Stocks | 30/36 | €2,858 | €7,933 | +€5,075 | +178% |
| Amounts receivable within one year | 40/41 | €8,726 | €2,718 | -€6,008 | -68.8% |
| Trade receivables | 40 | €4,617 | €1,821 | -€2,797 | -60.6% |
| Other amounts receivable | 41 | €4,109 | €897 | -€3,211 | -78.2% |
| Cash at bank and in hand | 54/58 | €3,421 | €6,153 | +€2,732 | +79.9% |
| Deferred charges and accrued income | 490/1 | €3,642 | €2,284 | -€1,358 | -37.3% |
| Total equity and liabilities | 10/49 | €310,286 | €296,604 | -€13,683 | -4.4% |
| Equity | 10/15 | €11,196 | €13,970 | +€2,774 | +24.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,136 | €5,910 | +€2,774 | +88.5% |
| Amounts payable | 17/49 | €299,091 | €282,634 | -€16,457 | -5.5% |
| Amounts payable after more than one year | 17 | €151,304 | €123,353 | -€27,951 | -18.5% |
| Financial debts | 170/4 | €151,304 | €123,353 | -€27,951 | -18.5% |
| Amounts payable within one year | 42/48 | €147,786 | €159,281 | +€11,495 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €32,158 | €33,391 | +€1,233 | +3.8% |
| Trade debts | 44 | €2,452 | €6,560 | +€4,108 | +168% |
| Suppliers | 440/4 | €2,452 | €6,560 | +€4,108 | +168% |
| Advances received on contracts in progress | 46 | €285 | €94 | -€190 | -66.8% |
| Taxes, remuneration and social security | 45 | €41 | - | -€41 | |
| Taxes | 450/3 | €41 | - | -€41 | |
| Other amounts payable | 47/48 | €112,850 | €119,236 | +€6,386 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,457 | €19,374 | -€1,083 | -5.3% |
| Other operating charges | 640/8 | €2,869 | €2,966 | +€97 | +3.4% |
| Gross operating margin | 9900 | €28,779 | €36,084 | +€7,305 | +25.4% |
| Operating profit (loss) | 9901 | €5,453 | €13,744 | +€8,291 | +152% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €4,054 | €3,417 | -€637 | -15.7% |
| Recurring financial charges | 65 | €4,054 | €3,417 | -€637 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €1,399 | €10,346 | +€8,946 | +639% |
| Income taxes | 67/77 | €4,729 | €7,572 | +€2,842 | +60.1% |
| Profit (loss) for the period | 9904 | -€3,330 | €2,774 | +€6,104 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,330 | €2,774 | +€6,104 |
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 30 October 2026 via checked.be.