Debutec: 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.
Debutec
Largest movements
- Tangible fixed assets +€33,310
up €33,310 (+94.0%), from €35,421 to €68,731
of which Furniture and vehicles: +€22,431
- Cash -€14,043
down €14,043 (-34.7%), from €40,436 to €26,393
mainly Investment in fixed assets (net) (-€42,903) and Other debts (-€27,101)
- Receivables within one year -€1,460
down €1,460 (-3.0%), from €49,248 to €47,787
of which Trade receivables: -€2,336
- Other debts -€27,101
down €27,101 (-86.8%), from €31,220 to €4,119
- Current portion of long-term debt +€20,702
up €20,702 (+215%), from €9,648 to €30,350
- Debts after one year +€15,771
up €15,771 (+61.9%), from €25,494 to €41,265
- Trade debts +€10,967
up €10,967 (+432%), from €2,539 to €13,506
- Profit (loss) carried forward -€5,397
new in 2025: -€5,397
- Gross operating margin -€40,429
down €40,429 (-84.3%), from €47,965 to €7,536
- Taxes -€8,252
down €8,252 (-98.5%), from €8,382 to €130
- Financial charges +€1,976
up €1,976 (+794%), from €249 to €2,225
- Depreciation +€1,371
up €1,371 (+16.7%), from €8,222 to €9,593
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.
Derived cash bridge
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 | €127,432 | €145,583 | +€18,152 | +14.2% |
| Fixed assets | 21/28 | €35,421 | €68,731 | +€33,310 | +94.0% |
| Tangible fixed assets | 22/27 | €35,421 | €68,731 | +€33,310 | +94.0% |
| Plant, machinery and equipment | 23 | €692 | €8,281 | +€7,590 | +1,097% |
| Furniture and vehicles | 24 | €34,729 | €57,160 | +€22,431 | +64.6% |
| Other tangible fixed assets | 26 | - | €3,290 | +€3,290 | |
| Current assets | 29/58 | €92,011 | €76,852 | -€15,159 | -16.5% |
| Amounts receivable within one year | 40/41 | €49,248 | €47,787 | -€1,460 | -3.0% |
| Trade receivables | 40 | €47,753 | €45,417 | -€2,336 | -4.9% |
| Other amounts receivable | 41 | €1,494 | €2,370 | +€876 | +58.6% |
| Cash at bank and in hand | 54/58 | €40,436 | €26,393 | -€14,043 | -34.7% |
| Deferred charges and accrued income | 490/1 | €2,327 | €2,672 | +€345 | +14.8% |
| Total equity and liabilities | 10/49 | €127,432 | €145,583 | +€18,152 | +14.2% |
| Equity | 10/15 | €50,657 | €45,260 | -€5,397 | -10.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €49,657 | €49,657 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €49,557 | €49,557 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,397 | -€5,397 | |
| Amounts payable | 17/49 | €76,775 | €100,324 | +€23,549 | +30.7% |
| Amounts payable after more than one year | 17 | €25,494 | €41,265 | +€15,771 | +61.9% |
| Financial debts | 170/4 | €25,494 | €41,265 | +€15,771 | +61.9% |
| Amounts payable within one year | 42/48 | €51,282 | €59,059 | +€7,778 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €9,648 | €30,350 | +€20,702 | +215% |
| Trade debts | 44 | €2,539 | €13,506 | +€10,967 | +432% |
| Suppliers | 440/4 | €2,539 | €13,506 | +€10,967 | +432% |
| Taxes, remuneration and social security | 45 | €7,874 | €11,083 | +€3,210 | +40.8% |
| Taxes | 450/3 | €7,874 | €7,266 | -€608 | -7.7% |
| Remuneration and social security | 454/9 | - | €3,818 | +€3,818 | |
| Other amounts payable | 47/48 | €31,220 | €4,119 | -€27,101 | -86.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,222 | €9,593 | +€1,371 | +16.7% |
| Other operating charges | 640/8 | €971 | €997 | +€26 | +2.7% |
| Gross operating margin | 9900 | €47,965 | €7,536 | -€40,429 | -84.3% |
| Operating profit (loss) | 9901 | €38,772 | -€3,054 | -€41,826 | |
| Financial income | 75/76B | €252 | €12 | -€240 | -95.3% |
| Recurring financial income | 75 | €252 | €12 | -€240 | -95.3% |
| Financial charges | 65/66B | €249 | €2,225 | +€1,976 | +794% |
| Recurring financial charges | 65 | €249 | €2,225 | +€1,976 | +794% |
| Profit (loss) for the period before taxes | 9903 | €38,775 | -€5,267 | -€44,043 | |
| Income taxes | 67/77 | €8,382 | €130 | -€8,252 | -98.5% |
| Profit (loss) for the period | 9904 | €30,394 | -€5,397 | -€35,791 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,394 | -€5,397 | -€35,791 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.