DEBUISSON MANAGEMENT: 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.
DEBUISSON MANAGEMENT
Largest movements
- Tangible fixed assets +€409,731
up €409,731 (+80.5%), from €508,988 to €918,719
of which Land and buildings: +€396,072
- Cash +€37,786
up €37,786 (+175.4%), from €21,538 to €59,324
mainly Debts after one year (+€219,579) and Other debts (+€153,236)
- Debts after one year +€219,579
up €219,579 (+81.0%), from €271,132 to €490,711
- Other debts +€153,236
up €153,236 (+333.1%), from €46,003 to €199,239
- Trade debts +€50,481
up €50,481 (+1880.9%), from €2,684 to €53,164
- Profit (loss) carried forward +€47,069
up €47,069 (+23.1%), from €203,470 to €250,539
- Tax, wage and social debts -€43,709
down €43,709 (-98.9%), from €44,199 to €490
- Depreciation +€21,948
up €21,948 (+111.2%), from €19,731 to €41,680
- Gross operating margin -€19,434
down €19,434 (-13.9%), from €140,063 to €120,629
- Taxes -€16,635
down €16,635 (-66.4%), from €25,058 to €8,423
- Financial charges +€10,374
up €10,374 (+83.1%), from €12,489 to €22,863
- Other operating charges -€1,553
down €1,553 (-72.3%), from €2,147 to €594
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €597,101 | €1,043,983 | +€446,882 | +74.8% |
| Fixed assets | 21/28 | €508,988 | €918,719 | +€409,731 | +80.5% |
| Tangible fixed assets | 22/27 | €508,988 | €918,719 | +€409,731 | +80.5% |
| Land and buildings | 22 | €449,850 | €845,922 | +€396,072 | +88.0% |
| Plant, machinery and equipment | 23 | €23,154 | €42,149 | +€18,995 | +82.0% |
| Furniture and vehicles | 24 | €1,775 | €540 | -€1,235 | -69.6% |
| Other tangible fixed assets | 26 | €34,209 | €30,108 | -€4,102 | -12.0% |
| Current assets | 29/58 | €88,113 | €125,264 | +€37,151 | +42.2% |
| Amounts receivable within one year | 40/41 | €65,701 | €64,915 | -€785 | -1.2% |
| Trade receivables | 40 | €65,701 | €53,339 | -€12,362 | -18.8% |
| Other amounts receivable | 41 | - | €11,577 | +€11,577 | |
| Cash at bank and in hand | 54/58 | €21,538 | €59,324 | +€37,786 | +175.4% |
| Deferred charges and accrued income | 490/1 | €874 | €1,025 | +€151 | +17.3% |
| Total equity and liabilities | 10/49 | €597,101 | €1,043,983 | +€446,882 | +74.8% |
| Equity | 10/15 | €203,970 | €251,039 | +€47,069 | +23.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €203,470 | €250,539 | +€47,069 | +23.1% |
| Amounts payable | 17/49 | €393,131 | €792,944 | +€399,813 | +101.7% |
| Amounts payable after more than one year | 17 | €271,132 | €490,711 | +€219,579 | +81.0% |
| Financial debts | 170/4 | €271,132 | €490,711 | +€219,579 | +81.0% |
| Amounts payable within one year | 42/48 | €120,881 | €301,265 | +€180,384 | +149.2% |
| Current portion of amounts payable after more than one year | 42 | €27,994 | €48,371 | +€20,377 | +72.8% |
| Trade debts | 44 | €2,684 | €53,164 | +€50,481 | +1880.9% |
| Suppliers | 440/4 | €2,684 | €53,164 | +€50,481 | +1880.9% |
| Taxes, remuneration and social security | 45 | €44,199 | €490 | -€43,709 | -98.9% |
| Taxes | 450/3 | €44,199 | €490 | -€43,709 | -98.9% |
| Other amounts payable | 47/48 | €46,003 | €199,239 | +€153,236 | +333.1% |
| Accrued charges and deferred income | 492/3 | €1,118 | €968 | -€150 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,731 | €41,680 | +€21,948 | +111.2% |
| Other operating charges | 640/8 | €2,147 | €594 | -€1,553 | -72.3% |
| Gross operating margin | 9900 | €140,063 | €120,629 | -€19,434 | -13.9% |
| Operating profit (loss) | 9901 | €118,185 | €78,355 | -€39,830 | -33.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -77.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -77.8% |
| Financial charges | 65/66B | €12,489 | €22,863 | +€10,374 | +83.1% |
| Recurring financial charges | 65 | €12,489 | €22,863 | +€10,374 | +83.1% |
| Profit (loss) for the period before taxes | 9903 | €105,696 | €55,492 | -€50,203 | -47.5% |
| Income taxes | 67/77 | €25,058 | €8,423 | -€16,635 | -66.4% |
| Profit (loss) for the period | 9904 | €80,637 | €47,069 | -€33,568 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €80,637 | €47,069 | -€33,568 | -41.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.