Debusseré: 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.
Debusseré
Largest movements
- Cash +€255,468
up €255,468 (+193.5%), from €132,013 to €387,481
mainly Other debts (+€624,120) and Stocks and contracts (+€240,890)
- Stocks and contracts -€240,890
down €240,890 (-11.5%), from €2.1m to €1.9m
of which Stocks: -€288,314
- Receivables within one year +€167,780
up €167,780 (+73.9%), from €227,079 to €394,860
of which Other amounts receivable: +€235,942
- Tangible fixed assets -€98,896
down €98,896 (-2.4%), from €4.1m to €4.0m
of which Other tangible fixed assets: -€320,060
- Other debts +€624,120
up €624,120 (+249.1%), from €250,578 to €874,698
- Debts after one year -€288,001
down €288,001 (-18.3%), from €1.6m to €1.3m
of which Other amounts payable: -€188,182
- Short-term financial debts -€200,000
down €200,000 (-7.9%), from €2.5m to €2.3m
- Trade debts -€79,097
down €79,097 (-53.1%), from €149,007 to €69,911
- Financial charges +€42,848
up €42,848 (+20.7%), from €207,215 to €250,063
- Gross operating margin +€16,140
up €16,140 (+5.2%), from €311,194 to €327,334
- Financial income +€15,792
up €15,792 (+138.4%), from €11,410 to €27,202
- Depreciation +€11,709
up €11,709 (+9.5%), from €122,910 to €134,618
- Taxes -€7,545
down €7,545 (-41.6%), from €18,118 to €10,573
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 | €7,058,914 | €7,105,196 | +€46,282 | +0.7% |
| Fixed assets | 21/28 | €4,554,070 | €4,413,175 | -€140,896 | -3.1% |
| Tangible fixed assets | 22/27 | €4,078,695 | €3,979,800 | -€98,896 | -2.4% |
| Land and buildings | 22 | €3,544,220 | €3,768,204 | +€223,983 | +6.3% |
| Plant, machinery and equipment | 23 | €16,387 | €12,225 | -€4,162 | -25.4% |
| Furniture and vehicles | 24 | €52,501 | €51,846 | -€655 | -1.2% |
| Other tangible fixed assets | 26 | €373,952 | €53,892 | -€320,060 | -85.6% |
| Assets under construction and advance payments | 27 | €91,635 | €93,633 | +€1,998 | +2.2% |
| Financial fixed assets | 28 | €475,375 | €433,375 | -€42,000 | -8.8% |
| Current assets | 29/58 | €2,504,844 | €2,692,021 | +€187,177 | +7.5% |
| Stocks and contracts in progress | 3 | €2,103,118 | €1,862,228 | -€240,890 | -11.5% |
| Stocks | 30/36 | €1,862,461 | €1,574,148 | -€288,314 | -15.5% |
| Contracts in progress | 37 | €240,657 | €288,081 | +€47,424 | +19.7% |
| Amounts receivable within one year | 40/41 | €227,079 | €394,860 | +€167,780 | +73.9% |
| Trade receivables | 40 | €212,315 | €144,154 | -€68,161 | -32.1% |
| Other amounts receivable | 41 | €14,764 | €250,706 | +€235,942 | +1598.0% |
| Cash at bank and in hand | 54/58 | €132,013 | €387,481 | +€255,468 | +193.5% |
| Deferred charges and accrued income | 490/1 | €42,633 | €47,452 | +€4,819 | +11.3% |
| Total equity and liabilities | 10/49 | €7,058,914 | €7,105,196 | +€46,282 | +0.7% |
| Equity | 10/15 | €2,178,816 | €2,136,257 | -€42,559 | -2.0% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €1,928,816 | €1,886,257 | -€42,559 | -2.2% |
| Tax-exempt reserves | 132 | €452,067 | €392,795 | -€59,272 | -13.1% |
| Distributable reserves | 133 | €1,476,749 | €1,493,462 | +€16,713 | +1.1% |
| Provisions and deferred taxes | 16 | €150,689 | €130,932 | -€19,757 | -13.1% |
| Deferred taxes | 168 | €150,689 | €130,932 | -€19,757 | -13.1% |
| Amounts payable | 17/49 | €4,729,409 | €4,838,008 | +€108,598 | +2.3% |
| Amounts payable after more than one year | 17 | €1,574,876 | €1,286,874 | -€288,001 | -18.3% |
| Financial debts | 170/4 | €315,275 | €215,455 | -€99,819 | -31.7% |
| Other amounts payable | 178/9 | €1,259,601 | €1,071,419 | -€188,182 | -14.9% |
| Amounts payable within one year | 42/48 | €3,044,594 | €3,400,463 | +€355,868 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €97,682 | €99,819 | +€2,138 | +2.2% |
| Financial debts | 43 | €2,540,000 | €2,340,000 | -€200,000 | -7.9% |
| Credit institutions | 430/8 | €2,540,000 | €2,340,000 | -€200,000 | -7.9% |
| Trade debts | 44 | €149,007 | €69,911 | -€79,097 | -53.1% |
| Suppliers | 440/4 | €149,007 | €69,911 | -€79,097 | -53.1% |
| Taxes, remuneration and social security | 45 | €7,327 | €16,034 | +€8,707 | +118.8% |
| Taxes | 450/3 | €5,749 | €16,034 | +€10,285 | +178.9% |
| Remuneration and social security | 454/9 | €1,579 | €0 | -€1,579 | -100.0% |
| Other amounts payable | 47/48 | €250,578 | €874,698 | +€624,120 | +249.1% |
| Accrued charges and deferred income | 492/3 | €109,939 | €150,671 | +€40,732 | +37.0% |
| Non-recurring operating income | 76A | €5,611 | €492 | -€5,119 | -91.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122,910 | €134,618 | +€11,709 | +9.5% |
| Other operating charges | 640/8 | €23,972 | €21,598 | -€2,373 | -9.9% |
| Gross operating margin | 9900 | €311,194 | €327,334 | +€16,140 | +5.2% |
| Operating profit (loss) | 9901 | €164,312 | €171,117 | +€6,805 | +4.1% |
| Financial income | 75/76B | €11,410 | €27,202 | +€15,792 | +138.4% |
| Recurring financial income | 75 | €11,410 | €27,202 | +€15,792 | +138.4% |
| Financial charges | 65/66B | €207,215 | €250,063 | +€42,848 | +20.7% |
| Recurring financial charges | 65 | €207,215 | €250,063 | +€42,848 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | -€31,494 | -€51,744 | -€20,251 | -64.3% |
| Transfer from deferred taxes | 780 | €19,757 | €19,757 | = | 0.0% |
| Income taxes | 67/77 | €18,118 | €10,573 | -€7,545 | -41.6% |
| Profit (loss) for the period | 9904 | -€29,854 | -€42,559 | -€12,706 | -42.6% |
| Transfer from tax-exempt reserves | 789 | €59,272 | €59,272 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,419 | €16,713 | -€12,706 | -43.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.