DEBUS: 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.
DEBUS
Largest movements
- Cash -€5,090
down €5,090 (-32.9%), from €15,490 to €10,400
mainly Net result for the year (-€7,110) and Investment in fixed assets (net) (-€1,852)
- Tangible fixed assets -€3,613
down €3,613 (-7.4%), from €48,997 to €45,384
of which Land and buildings: -€3,383
- Deferred charges and accrued income +€1,066
up €1,066 (+193.3%), from €551 to €1,617
- Reserves -€41,312
down €41,312 (-47.5%), from €87,013 to €45,701
of which Distributable reserves: -€41,312
- Profit (loss) carried forward +€34,202
up €34,202, from -€34,202 to €0
- Depreciation -€3,031
down €3,031 (-35.7%), from €8,496 to €5,465
- Gross operating margin +€585
up €585 (+35.6%), from €1,646 to €2,231
- Other operating charges +€219
up €219 (+6.4%), from €3,419 to €3,638
- Financial charges -€50
down €50 (-29.5%), from €168 to €119
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 | €71,624 | €64,345 | -€7,279 | -10.2% |
| Fixed assets | 21/28 | €48,997 | €45,384 | -€3,613 | -7.4% |
| Tangible fixed assets | 22/27 | €48,997 | €45,384 | -€3,613 | -7.4% |
| Land and buildings | 22 | €48,444 | €45,061 | -€3,383 | -7.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €553 | €323 | -€230 | -41.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €22,627 | €18,961 | -€3,666 | -16.2% |
| Amounts receivable after more than one year | 29 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 291 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,586 | €1,944 | +€358 | +22.5% |
| Other amounts receivable | 41 | €1,586 | €1,944 | +€358 | +22.5% |
| Cash at bank and in hand | 54/58 | €15,490 | €10,400 | -€5,090 | -32.9% |
| Deferred charges and accrued income | 490/1 | €551 | €1,617 | +€1,066 | +193.3% |
| Total equity and liabilities | 10/49 | €71,624 | €64,345 | -€7,279 | -10.2% |
| Equity | 10/15 | €71,403 | €64,293 | -€7,110 | -10.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €87,013 | €45,701 | -€41,312 | -47.5% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €79,577 | €38,265 | -€41,312 | -51.9% |
| Profit (loss) carried forward | 14 | -€34,202 | €0 | +€34,202 | |
| Amounts payable | 17/49 | €221 | €51 | -€169 | -76.7% |
| Amounts payable within one year | 42/48 | €221 | €51 | -€169 | -76.7% |
| Trade debts | 44 | €0 | €51 | +€51 | |
| Suppliers | 440/4 | €0 | €51 | +€51 | |
| Taxes, remuneration and social security | 45 | €221 | €0 | -€221 | -100.0% |
| Taxes | 450/3 | €221 | €0 | -€221 | -100.0% |
| Non-recurring operating income | 76A | €0 | €0 | -€0 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,496 | €5,465 | -€3,031 | -35.7% |
| Other operating charges | 640/8 | €3,419 | €3,638 | +€219 | +6.4% |
| Non-recurring operating charges | 66A | €200 | €0 | -€200 | -100.0% |
| Gross operating margin | 9900 | €1,646 | €2,231 | +€585 | +35.6% |
| Operating profit (loss) | 9901 | -€10,469 | -€6,872 | +€3,597 | +34.4% |
| Financial income | 75/76B | €87 | €96 | +€8 | +9.7% |
| Recurring financial income | 75 | €87 | €96 | +€8 | +9.7% |
| Financial charges | 65/66B | €168 | €119 | -€50 | -29.5% |
| Recurring financial charges | 65 | €168 | €119 | -€50 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,550 | -€6,895 | +€3,655 | +34.6% |
| Income taxes | 67/77 | €221 | €215 | -€6 | -2.8% |
| Profit (loss) for the period | 9904 | -€10,771 | -€7,110 | +€3,661 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,771 | -€7,110 | +€3,661 | +34.0% |
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 3 October 2026 via checked.be.