DEBSON: 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.
DEBSON
Largest movements
- Cash +€43,156
up €43,156 (+38.3%), from €112,628 to €155,784
mainly Net result for the year (+€34,445) and Trade debts (+€20,077)
- Receivables within one year +€20,821
up €20,821 (+187.9%), from €11,083 to €31,904
- Stocks and contracts +€7,776
up €7,776 (+99.0%), from €7,856 to €15,632
- Tangible fixed assets -€4,825
down €4,825 (-18.1%), from €26,729 to €21,904
of which Furniture and vehicles: -€3,647
- Profit (loss) carried forward +€34,445
up €34,445 (+50.4%), from €68,363 to €102,808
- Trade debts +€20,077
up €20,077 (+65.1%), from €30,860 to €50,937
- Accrued charges and deferred income +€11,775
new in 2025: €11,775
- Gross operating margin -€72,938
down €72,938 (-16.0%), from €456,804 to €383,866
- Staff costs -€43,210
down €43,210 (-12.2%), from €354,285 to €311,075
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 | €161,131 | €228,059 | +€66,928 | +41.5% |
| Fixed assets | 21/28 | €29,564 | €24,739 | -€4,825 | -16.3% |
| Tangible fixed assets | 22/27 | €26,729 | €21,904 | -€4,825 | -18.1% |
| Plant, machinery and equipment | 23 | €4,737 | €3,559 | -€1,178 | -24.9% |
| Furniture and vehicles | 24 | €21,992 | €18,345 | -€3,647 | -16.6% |
| Financial fixed assets | 28 | €2,835 | €2,835 | = | 0.0% |
| Current assets | 29/58 | €131,567 | €203,320 | +€71,753 | +54.5% |
| Stocks and contracts in progress | 3 | €7,856 | €15,632 | +€7,776 | +99.0% |
| Stocks | 30/36 | €7,856 | €15,632 | +€7,776 | +99.0% |
| Amounts receivable within one year | 40/41 | €11,083 | €31,904 | +€20,821 | +187.9% |
| Other amounts receivable | 41 | €11,083 | €31,904 | +€20,821 | +187.9% |
| Cash at bank and in hand | 54/58 | €112,628 | €155,784 | +€43,156 | +38.3% |
| Total equity and liabilities | 10/49 | €161,131 | €228,059 | +€66,928 | +41.5% |
| Equity | 10/15 | €75,863 | €110,308 | +€34,445 | +45.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,363 | €102,808 | +€34,445 | +50.4% |
| Amounts payable | 17/49 | €85,268 | €117,751 | +€32,483 | +38.1% |
| Amounts payable within one year | 42/48 | €85,268 | €105,976 | +€20,708 | +24.3% |
| Trade debts | 44 | €30,860 | €50,937 | +€20,077 | +65.1% |
| Suppliers | 440/4 | €30,860 | €50,937 | +€20,077 | +65.1% |
| Taxes, remuneration and social security | 45 | €54,248 | €55,039 | +€791 | +1.5% |
| Taxes | 450/3 | €28,099 | €42,212 | +€14,113 | +50.2% |
| Remuneration and social security | 454/9 | €26,149 | €12,827 | -€13,322 | -50.9% |
| Other amounts payable | 47/48 | €160 | - | -€160 | |
| Accrued charges and deferred income | 492/3 | - | €11,775 | +€11,775 | |
| Remuneration, social security and pensions | 62 | €354,285 | €311,075 | -€43,210 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,162 | €13,125 | +€2,963 | +29.2% |
| Other operating charges | 640/8 | €2,510 | €6,698 | +€4,188 | +166.9% |
| Non-recurring operating charges | 66A | - | €449 | +€449 | |
| Gross operating margin | 9900 | €456,804 | €383,866 | -€72,938 | -16.0% |
| Operating profit (loss) | 9901 | €89,847 | €52,519 | -€37,328 | -41.5% |
| Financial income | 75/76B | €255 | €48 | -€207 | -81.2% |
| Recurring financial income | 75 | €255 | €48 | -€207 | -81.2% |
| Financial charges | 65/66B | €3,220 | €3,966 | +€746 | +23.2% |
| Recurring financial charges | 65 | €3,220 | €3,966 | +€746 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €86,882 | €48,601 | -€38,281 | -44.1% |
| Income taxes | 67/77 | €18,519 | €14,156 | -€4,363 | -23.6% |
| Profit (loss) for the period | 9904 | €68,363 | €34,445 | -€33,918 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €68,363 | €34,445 | -€33,918 | -49.6% |
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.