DEBUCO: 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.
DEBUCO
Largest movements
- Receivables after one year -€26,720
down €26,720 (-87.8%), from €30,419 to €3,699
- Cash +€22,297
up €22,297 (+139.8%), from €15,945 to €38,242
mainly Net result for the year (+€35,136) and Receivables after one year (+€26,720)
- Receivables within one year -€8,034
down €8,034 (-35.0%), from €22,976 to €14,942
of which Other amounts receivable: -€9,304
- Deferred charges and accrued income +€4,145
up €4,145 (+674.3%), from €615 to €4,759
- Tangible fixed assets -€1,087
down €1,087 (-40.8%), from €2,666 to €1,580
- Other debts -€9,402
down €9,402 (-65.9%), from €14,267 to €4,865
- Debts after one year -€8,763
down €8,763 (-40.2%), from €21,775 to €13,012
- Tax, wage and social debts +€6,709
up €6,709 (+105.5%), from €6,360 to €13,069
- Trade debts +€2,673
up €2,673 (+262.1%), from €1,020 to €3,693
- Reserves -€949
down €949 (-43.8%), from €2,168 to €1,219
of which Distributable reserves: -€949
- Gross operating margin +€4,243
up €4,243 (+9.2%), from €46,046 to €50,289
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 | €72,620 | €63,221 | -€9,399 | -12.9% |
| Fixed assets | 21/28 | €2,666 | €1,580 | -€1,087 | -40.8% |
| Tangible fixed assets | 22/27 | €2,666 | €1,580 | -€1,087 | -40.8% |
| Furniture and vehicles | 24 | €2,666 | €1,580 | -€1,087 | -40.8% |
| Current assets | 29/58 | €69,954 | €61,641 | -€8,313 | -11.9% |
| Amounts receivable after more than one year | 29 | €30,419 | €3,699 | -€26,720 | -87.8% |
| Other amounts receivable | 291 | €30,419 | €3,699 | -€26,720 | -87.8% |
| Amounts receivable within one year | 40/41 | €22,976 | €14,942 | -€8,034 | -35.0% |
| Trade receivables | 40 | €13,129 | €14,399 | +€1,271 | +9.7% |
| Other amounts receivable | 41 | €9,847 | €543 | -€9,304 | -94.5% |
| Cash at bank and in hand | 54/58 | €15,945 | €38,242 | +€22,297 | +139.8% |
| Deferred charges and accrued income | 490/1 | €615 | €4,759 | +€4,145 | +674.3% |
| Total equity and liabilities | 10/49 | €72,620 | €63,221 | -€9,399 | -12.9% |
| Equity | 10/15 | €20,768 | €19,819 | -€949 | -4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,168 | €1,219 | -€949 | -43.8% |
| Non-distributable reserves | 130/1 | €1,219 | €1,219 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,219 | €1,219 | = | 0.0% |
| Distributable reserves | 133 | €949 | €0 | -€949 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,852 | €43,402 | -€8,450 | -16.3% |
| Amounts payable after more than one year | 17 | €21,775 | €13,012 | -€8,763 | -40.2% |
| Financial debts | 170/4 | €21,775 | €13,012 | -€8,763 | -40.2% |
| Amounts payable within one year | 42/48 | €30,077 | €30,390 | +€313 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €8,430 | €8,763 | +€334 | +4.0% |
| Trade debts | 44 | €1,020 | €3,693 | +€2,673 | +262.1% |
| Suppliers | 440/4 | €1,020 | €3,693 | +€2,673 | +262.1% |
| Taxes, remuneration and social security | 45 | €6,360 | €13,069 | +€6,709 | +105.5% |
| Taxes | 450/3 | €6,360 | €13,069 | +€6,709 | +105.5% |
| Other amounts payable | 47/48 | €14,267 | €4,865 | -€9,402 | -65.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,087 | €1,087 | = | 0.0% |
| Other operating charges | 640/8 | €597 | €566 | -€32 | -5.3% |
| Gross operating margin | 9900 | €46,046 | €50,289 | +€4,243 | +9.2% |
| Operating profit (loss) | 9901 | €44,362 | €48,636 | +€4,274 | +9.6% |
| Financial income | 75/76B | €1,219 | €1,233 | +€13 | +1.1% |
| Recurring financial income | 75 | €1,219 | €1,233 | +€13 | +1.1% |
| Financial charges | 65/66B | €1,527 | €1,144 | -€384 | -25.1% |
| Recurring financial charges | 65 | €1,527 | €1,144 | -€384 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €44,054 | €48,725 | +€4,671 | +10.6% |
| Income taxes | 67/77 | €13,868 | €13,589 | -€279 | -2.0% |
| Profit (loss) for the period | 9904 | €30,186 | €35,136 | +€4,950 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,186 | €35,136 | +€4,950 | +16.4% |
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 10 October 2026 via checked.be.