DEBY: 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.
DEBY
Largest movements
- Stocks and contracts -€94,683
down €94,683 (-64.1%), from €147,662 to €52,978
- Receivables within one year -€49,817
down €49,817 (-24.0%), from €207,904 to €158,087
of which Trade receivables: -€46,373
- Tangible fixed assets -€5,735
down €5,735 (-20.8%), from €27,607 to €21,872
of which Furniture and vehicles: -€5,735
- Profit (loss) carried forward -€103,929
down €103,929 (-157%), from -€66,028 to -€169,957
- Trade debts -€49,826
down €49,826 (-14.8%), from €335,821 to €285,995
- Short-term financial debts +€19,865
up €19,865 (+573%), from €3,469 to €23,334
- Tax, wage and social debts -€14,376
down €14,376 (-39.6%), from €36,344 to €21,968
of which Remuneration and social security: -€11,361
- Other debts +€7,371
up €7,371 (+18.7%), from €39,502 to €46,873
- Gross operating margin -€39,783
down €39,783 (-58.4%), from €68,109 to €28,326
- Staff costs +€15,422
up €15,422 (+14.7%), from €104,596 to €120,017
- Financial income +€4,014
up €4,014 (+114,359%), from €4 to €4,018
- Other operating charges +€2,834
up €2,834 (+425%), from €668 to €3,501
- Depreciation +€2,306
up €2,306 (+67.3%), from €3,429 to €5,735
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €495,198 | €344,962 | -€150,236 | -30.3% |
| Fixed assets | 21/28 | €139,632 | €133,897 | -€5,735 | -4.1% |
| Tangible fixed assets | 22/27 | €27,607 | €21,872 | -€5,735 | -20.8% |
| Plant, machinery and equipment | 23 | €4,210 | €4,210 | = | 0.0% |
| Furniture and vehicles | 24 | €23,398 | €17,662 | -€5,735 | -24.5% |
| Financial fixed assets | 28 | €112,025 | €112,025 | = | 0.0% |
| Current assets | 29/58 | €355,565 | €211,065 | -€144,500 | -40.6% |
| Stocks and contracts in progress | 3 | €147,662 | €52,978 | -€94,683 | -64.1% |
| Stocks | 30/36 | €147,662 | €52,978 | -€94,683 | -64.1% |
| Amounts receivable within one year | 40/41 | €207,904 | €158,087 | -€49,817 | -24.0% |
| Trade receivables | 40 | €76,461 | €30,088 | -€46,373 | -60.6% |
| Other amounts receivable | 41 | €131,443 | €127,999 | -€3,444 | -2.6% |
| Total equity and liabilities | 10/49 | €495,198 | €344,962 | -€150,236 | -30.3% |
| Equity | 10/15 | €55,169 | -€48,760 | -€103,929 | |
| Contributions | 10/11 | €24,394 | €24,394 | = | 0.0% |
| Reserves | 13 | €96,802 | €96,802 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €94,943 | €94,943 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,028 | -€169,957 | -€103,929 | -157% |
| Amounts payable | 17/49 | €440,029 | €393,722 | -€46,307 | -10.5% |
| Amounts payable after more than one year | 17 | €15,553 | €9,298 | -€6,255 | -40.2% |
| Financial debts | 170/4 | €15,553 | €9,298 | -€6,255 | -40.2% |
| Amounts payable within one year | 42/48 | €421,146 | €384,424 | -€36,722 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €6,010 | €6,255 | +€244 | +4.1% |
| Financial debts | 43 | €3,469 | €23,334 | +€19,865 | +573% |
| Credit institutions | 430/8 | €3,469 | €23,334 | +€19,865 | +573% |
| Trade debts | 44 | €335,821 | €285,995 | -€49,826 | -14.8% |
| Suppliers | 440/4 | €335,821 | €285,995 | -€49,826 | -14.8% |
| Taxes, remuneration and social security | 45 | €36,344 | €21,968 | -€14,376 | -39.6% |
| Taxes | 450/3 | €11,147 | €8,132 | -€3,015 | -27.1% |
| Remuneration and social security | 454/9 | €25,197 | €13,836 | -€11,361 | -45.1% |
| Other amounts payable | 47/48 | €39,502 | €46,873 | +€7,371 | +18.7% |
| Accrued charges and deferred income | 492/3 | €3,330 | - | -€3,330 | |
| Remuneration, social security and pensions | 62 | €104,596 | €120,017 | +€15,422 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,429 | €5,735 | +€2,306 | +67.3% |
| Other operating charges | 640/8 | €668 | €3,501 | +€2,834 | +425% |
| Gross operating margin | 9900 | €68,109 | €28,326 | -€39,783 | -58.4% |
| Operating profit (loss) | 9901 | -€40,583 | -€100,928 | -€60,345 | -149% |
| Financial income | 75/76B | €4 | €4,018 | +€4,014 | +114,359% |
| Recurring financial income | 75 | €4 | €4,018 | +€4,014 | +114,359% |
| Financial charges | 65/66B | €4,318 | €5,517 | +€1,199 | +27.8% |
| Recurring financial charges | 65 | €4,318 | €5,517 | +€1,199 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | -€44,897 | -€102,427 | -€57,530 | -128% |
| Income taxes | 67/77 | €0 | €1,502 | +€1,502 | +3,003,760% |
| Profit (loss) for the period | 9904 | -€44,897 | -€103,929 | -€59,032 | -131% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,897 | -€103,929 | -€59,032 | -131% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.