DEBUFIN: 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.
DEBUFIN
Largest movements
- Cash -€22,653
down €22,653 (-50.6%), from €44,758 to €22,105
mainly Debts after one year (-€75,000) and Short-term financial debts (-€10,783)
- Debts after one year -€75,000
down €75,000 (-25.6%), from €292,880 to €217,880
- Reserves +€45,540
up €45,540 (+5.2%), from €881,513 to €927,054
- Other debts +€17,115
up €17,115 (+12.9%), from €133,178 to €150,293
- Gross operating margin -€3,782
down €3,782 (-4.3%), from €88,399 to €84,616
- Financial charges -€3,738
down €3,738 (-26.3%), from €14,188 to €10,450
- Taxes -€2,905
down €2,905 (-14.1%), from €20,587 to €17,682
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 | €1,388,959 | €1,359,393 | -€29,566 | -2.1% |
| Fixed assets | 21/28 | €1,335,543 | €1,327,421 | -€8,122 | -0.6% |
| Tangible fixed assets | 22/27 | €22,297 | €14,175 | -€8,122 | -36.4% |
| Furniture and vehicles | 24 | €22,297 | €14,175 | -€8,122 | -36.4% |
| Financial fixed assets | 28 | €1,313,247 | €1,313,247 | = | 0.0% |
| Current assets | 29/58 | €53,416 | €31,972 | -€21,444 | -40.1% |
| Amounts receivable within one year | 40/41 | €7,733 | €8,919 | +€1,186 | +15.3% |
| Trade receivables | 40 | €76 | - | -€76 | |
| Other amounts receivable | 41 | €7,658 | €8,919 | +€1,261 | +16.5% |
| Cash at bank and in hand | 54/58 | €44,758 | €22,105 | -€22,653 | -50.6% |
| Deferred charges and accrued income | 490/1 | €925 | €948 | +€23 | +2.5% |
| Total equity and liabilities | 10/49 | €1,388,959 | €1,359,393 | -€29,566 | -2.1% |
| Equity | 10/15 | €931,513 | €977,054 | +€45,540 | +4.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €881,513 | €927,054 | +€45,540 | +5.2% |
| Distributable reserves | 133 | €881,513 | €927,054 | +€45,540 | +5.2% |
| Amounts payable | 17/49 | €457,445 | €382,339 | -€75,106 | -16.4% |
| Amounts payable after more than one year | 17 | €292,880 | €217,880 | -€75,000 | -25.6% |
| Financial debts | 170/4 | €292,880 | €217,880 | -€75,000 | -25.6% |
| Amounts payable within one year | 42/48 | €158,115 | €157,939 | -€176 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €7,236 | - | -€7,236 | |
| Financial debts | 43 | €12,825 | €2,041 | -€10,783 | -84.1% |
| Credit institutions | 430/8 | €12,825 | €2,041 | -€10,783 | -84.1% |
| Trade debts | 44 | €216 | €230 | +€14 | +6.3% |
| Suppliers | 440/4 | €216 | €230 | +€14 | +6.3% |
| Taxes, remuneration and social security | 45 | €4,659 | €5,374 | +€715 | +15.3% |
| Taxes | 450/3 | €4,659 | €5,374 | +€715 | +15.3% |
| Other amounts payable | 47/48 | €133,178 | €150,293 | +€17,115 | +12.9% |
| Accrued charges and deferred income | 492/3 | €6,451 | €6,520 | +€69 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,122 | €8,122 | = | 0.0% |
| Other operating charges | 640/8 | €1,401 | €1,262 | -€139 | -9.9% |
| Gross operating margin | 9900 | €88,399 | €84,616 | -€3,782 | -4.3% |
| Operating profit (loss) | 9901 | €78,876 | €75,233 | -€3,643 | -4.6% |
| Financial income | 75/76B | €12 | €158 | +€147 | +1256.3% |
| Recurring financial income | 75 | €12 | €158 | +€147 | +1256.3% |
| Financial charges | 65/66B | €14,188 | €10,450 | -€3,738 | -26.3% |
| Recurring financial charges | 65 | €14,188 | €10,450 | -€3,738 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €64,700 | €64,941 | +€241 | +0.4% |
| Income taxes | 67/77 | €20,587 | €17,682 | -€2,905 | -14.1% |
| Profit (loss) for the period | 9904 | €44,112 | €47,258 | +€3,146 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,112 | €47,258 | +€3,146 | +7.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.