DEEBIS: 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.
DEEBIS
Largest movements
- Receivables after one year -€6,126
down €6,126 (-24.5%), from €25,041 to €18,915
- Receivables within one year +€3,594
up €3,594 (+4.7%), from €76,513 to €80,107
of which Other amounts receivable: +€5,757
- Tax, wage and social debts -€2,033
down €2,033 (-77.9%), from €2,611 to €578
- Financial income -€2,251
down €2,251 (-46.9%), from €4,796 to €2,545
- Taxes -€840
no longer reported in 2025 (was €840)
- Other operating charges -€778
down €778 (-66.0%), from €1,177 to €400
- Financial charges +€10
up €10 (+0.5%), from €1,992 to €2,002
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
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 | €104,004 | €101,472 | -€2,532 | -2.4% |
| Fixed assets | 21/28 | €2,449 | €2,449 | = | 0.0% |
| Financial fixed assets | 28 | €2,449 | €2,449 | = | 0.0% |
| Current assets | 29/58 | €101,555 | €99,022 | -€2,532 | -2.5% |
| Amounts receivable after more than one year | 29 | €25,041 | €18,915 | -€6,126 | -24.5% |
| Other amounts receivable | 291 | €25,041 | €18,915 | -€6,126 | -24.5% |
| Amounts receivable within one year | 40/41 | €76,513 | €80,107 | +€3,594 | +4.7% |
| Trade receivables | 40 | €4,388 | €2,224 | -€2,164 | -49.3% |
| Other amounts receivable | 41 | €72,125 | €77,883 | +€5,757 | +8.0% |
| Total equity and liabilities | 10/49 | €104,004 | €101,472 | -€2,532 | -2.4% |
| Equity | 10/15 | €87,620 | €87,465 | -€155 | -0.2% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €50,436 | €50,281 | -€155 | -0.3% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | €46,717 | €46,562 | -€155 | -0.3% |
| Amounts payable | 17/49 | €16,384 | €14,007 | -€2,377 | -14.5% |
| Amounts payable within one year | 42/48 | €16,384 | €14,007 | -€2,377 | -14.5% |
| Financial debts | 43 | €13,316 | €13,359 | +€43 | +0.3% |
| Credit institutions | 430/8 | €13,316 | €13,359 | +€43 | +0.3% |
| Trade debts | 44 | €458 | €70 | -€387 | -84.7% |
| Suppliers | 440/4 | €458 | €70 | -€387 | -84.7% |
| Taxes, remuneration and social security | 45 | €2,611 | €578 | -€2,033 | -77.9% |
| Taxes | 450/3 | €2,611 | €578 | -€2,033 | -77.9% |
| Other operating charges | 640/8 | €1,177 | €400 | -€778 | -66.0% |
| Gross operating margin | 9900 | -€296 | -€298 | -€2 | -0.6% |
| Operating profit (loss) | 9901 | -€1,473 | -€697 | +€776 | +52.7% |
| Financial income | 75/76B | €4,796 | €2,545 | -€2,251 | -46.9% |
| Recurring financial income | 75 | €4,796 | €2,545 | -€2,251 | -46.9% |
| Financial charges | 65/66B | €1,992 | €2,002 | +€10 | +0.5% |
| Recurring financial charges | 65 | €1,992 | €2,002 | +€10 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €1,330 | -€155 | -€1,485 | |
| Income taxes | 67/77 | €840 | - | -€840 | |
| Profit (loss) for the period | 9904 | €490 | -€155 | -€645 | |
| Profit (loss) for the period to be appropriated | 9905 | €490 | -€155 | -€645 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.