DEBUD: 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.
DEBUD
Largest movements
- Cash +€103,949
up €103,949 (+189.3%), from €54,899 to €158,848
mainly Net result for the year (+€63,907) and Tax, wage and social debts (+€35,643)
- Tangible fixed assets -€5,000
down €5,000 (-23.6%), from €21,230 to €16,230
- Receivables within one year +€2,984
up €2,984 (+24.2%), from €12,344 to €15,328
of which Trade receivables: +€3,773
- Reserves +€63,907
up €63,907 (+101.4%), from €63,048 to €126,955
- Tax, wage and social debts +€35,643
up €35,643 (+168.7%), from €21,127 to €56,770
- Taxes -€4,905
down €4,905 (-23.2%), from €21,127 to €16,222
- Gross operating margin -€4,393
down €4,393 (-4.8%), from €91,418 to €87,024
- Financial charges +€1,061
up €1,061 (+589.2%), from €180 to €1,241
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 | €90,761 | €191,864 | +€101,103 | +111.4% |
| Fixed assets | 21/28 | €23,188 | €17,688 | -€5,500 | -23.7% |
| Intangible fixed assets | 21 | €1,958 | €1,458 | -€500 | -25.5% |
| Tangible fixed assets | 22/27 | €21,230 | €16,230 | -€5,000 | -23.6% |
| Furniture and vehicles | 24 | €21,230 | €16,230 | -€5,000 | -23.6% |
| Current assets | 29/58 | €67,574 | €174,176 | +€106,603 | +157.8% |
| Amounts receivable within one year | 40/41 | €12,344 | €15,328 | +€2,984 | +24.2% |
| Trade receivables | 40 | €11,556 | €15,328 | +€3,773 | +32.6% |
| Other amounts receivable | 41 | €789 | €0 | -€789 | -100.0% |
| Cash at bank and in hand | 54/58 | €54,899 | €158,848 | +€103,949 | +189.3% |
| Deferred charges and accrued income | 490/1 | €331 | €0 | -€331 | -100.0% |
| Total equity and liabilities | 10/49 | €90,761 | €191,864 | +€101,103 | +111.4% |
| Equity | 10/15 | €68,048 | €131,955 | +€63,907 | +93.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €63,048 | €126,955 | +€63,907 | +101.4% |
| Distributable reserves | 133 | €63,048 | €126,955 | +€63,907 | +101.4% |
| Amounts payable | 17/49 | €22,713 | €59,909 | +€37,196 | +163.8% |
| Amounts payable within one year | 42/48 | €22,363 | €59,909 | +€37,546 | +167.9% |
| Trade debts | 44 | €1,001 | €2,517 | +€1,516 | +151.4% |
| Suppliers | 440/4 | €1,001 | €2,517 | +€1,516 | +151.4% |
| Taxes, remuneration and social security | 45 | €21,127 | €56,770 | +€35,643 | +168.7% |
| Taxes | 450/3 | €21,127 | €56,770 | +€35,643 | +168.7% |
| Other amounts payable | 47/48 | €235 | €622 | +€387 | +165.0% |
| Accrued charges and deferred income | 492/3 | €350 | €0 | -€350 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,167 | €5,500 | -€667 | -10.8% |
| Other operating charges | 640/8 | €910 | €154 | -€755 | -83.0% |
| Gross operating margin | 9900 | €91,418 | €87,024 | -€4,393 | -4.8% |
| Operating profit (loss) | 9901 | €84,341 | €81,370 | -€2,971 | -3.5% |
| Financial income | 75/76B | €15 | €0 | -€15 | -100.0% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -100.0% |
| Financial charges | 65/66B | €180 | €1,241 | +€1,061 | +589.2% |
| Recurring financial charges | 65 | €180 | €1,241 | +€1,061 | +589.2% |
| Profit (loss) for the period before taxes | 9903 | €84,176 | €80,129 | -€4,047 | -4.8% |
| Income taxes | 67/77 | €21,127 | €16,222 | -€4,905 | -23.2% |
| Profit (loss) for the period | 9904 | €63,048 | €63,907 | +€858 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €63,048 | €63,907 | +€858 | +1.4% |
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 12 October 2026 via checked.be.