DIETER DEBOU: 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.
DIETER DEBOU
Largest movements
- Cash -€31,005
down €31,005 (-62.1%), from €49,935 to €18,930
mainly Debts after one year (-€34,989) and Other debts (-€14,521)
- Tangible fixed assets -€21,566
down €21,566 (-26.6%), from €80,929 to €59,363
of which Furniture and vehicles: -€15,086
- Deferred charges and accrued income +€7,889
up €7,889 (+226%), from €3,495 to €11,384
- Debts after one year -€34,989
down €34,989 (-54.8%), from €63,846 to €28,857
of which Other amounts payable: -€24,930
- Other debts -€14,521
down €14,521 (-75.6%), from €19,210 to €4,688
- Tax, wage and social debts -€6,760
down €6,760 (-58.3%), from €11,603 to €4,844
of which Remuneration and social security: -€3,873
- Reserves +€6,574
up €6,574 (+18.6%), from €35,421 to €41,995
- Trade debts +€4,070
up €4,070 (+14.2%), from €28,742 to €32,812
- Gross operating margin -€44,673
down €44,673 (-33.1%), from €134,958 to €90,285
- Taxes -€14,172
down €14,172 (-68.7%), from €20,626 to €6,454
- Staff costs -€12,468
down €12,468 (-25.5%), from €48,805 to €36,337
- Depreciation +€7,901
up €7,901 (+41.2%), from €19,168 to €27,069
- Financial charges +€2,014
up €2,014 (+46.6%), from €4,318 to €6,332
of which Financial charges: +€2,405
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 | €194,040 | €151,515 | -€42,526 | -21.9% |
| Formation expenses | 20 | €640 | €460 | -€180 | -28.2% |
| Fixed assets | 21/28 | €82,083 | €60,187 | -€21,896 | -26.7% |
| Intangible fixed assets | 21 | €1,154 | €824 | -€330 | -28.6% |
| Tangible fixed assets | 22/27 | €80,929 | €59,363 | -€21,566 | -26.6% |
| Plant, machinery and equipment | 23 | €12,209 | €5,989 | -€6,220 | -50.9% |
| Furniture and vehicles | 24 | €67,621 | €52,535 | -€15,086 | -22.3% |
| Other tangible fixed assets | 26 | €1,099 | €839 | -€260 | -23.7% |
| Current assets | 29/58 | €111,317 | €90,868 | -€20,449 | -18.4% |
| Stocks and contracts in progress | 3 | €8,601 | €10,211 | +€1,610 | +18.7% |
| Stocks | 30/36 | €8,601 | €10,211 | +€1,610 | +18.7% |
| Amounts receivable within one year | 40/41 | €49,286 | €50,343 | +€1,058 | +2.1% |
| Trade receivables | 40 | €23,344 | €29,010 | +€5,667 | +24.3% |
| Other amounts receivable | 41 | €25,942 | €21,333 | -€4,609 | -17.8% |
| Cash at bank and in hand | 54/58 | €49,935 | €18,930 | -€31,005 | -62.1% |
| Deferred charges and accrued income | 490/1 | €3,495 | €11,384 | +€7,889 | +226% |
| Total equity and liabilities | 10/49 | €194,040 | €151,515 | -€42,526 | -21.9% |
| Equity | 10/15 | €38,421 | €44,995 | +€6,574 | +17.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,421 | €41,995 | +€6,574 | +18.6% |
| Distributable reserves | 133 | €35,421 | €41,995 | +€6,574 | +18.6% |
| Amounts payable | 17/49 | €155,619 | €106,519 | -€49,100 | -31.6% |
| Amounts payable after more than one year | 17 | €63,846 | €28,857 | -€34,989 | -54.8% |
| Financial debts | 170/4 | €29,864 | €19,806 | -€10,059 | -33.7% |
| Other amounts payable | 178/9 | €33,982 | €9,052 | -€24,930 | -73.4% |
| Amounts payable within one year | 42/48 | €91,029 | €75,366 | -€15,663 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €31,474 | €33,022 | +€1,548 | +4.9% |
| Trade debts | 44 | €28,742 | €32,812 | +€4,070 | +14.2% |
| Suppliers | 440/4 | €28,742 | €32,812 | +€4,070 | +14.2% |
| Taxes, remuneration and social security | 45 | €11,603 | €4,844 | -€6,760 | -58.3% |
| Taxes | 450/3 | €3,542 | €655 | -€2,887 | -81.5% |
| Remuneration and social security | 454/9 | €8,061 | €4,188 | -€3,873 | -48.0% |
| Other amounts payable | 47/48 | €19,210 | €4,688 | -€14,521 | -75.6% |
| Accrued charges and deferred income | 492/3 | €744 | €2,296 | +€1,552 | +209% |
| Non-recurring operating income | 76A | €263 | - | -€263 | |
| Remuneration, social security and pensions | 62 | €48,805 | €36,337 | -€12,468 | -25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,168 | €27,069 | +€7,901 | +41.2% |
| Other operating charges | 640/8 | €1,501 | €1,364 | -€138 | -9.2% |
| Gross operating margin | 9900 | €134,958 | €90,285 | -€44,673 | -33.1% |
| Operating profit (loss) | 9901 | €65,484 | €25,515 | -€39,969 | -61.0% |
| Financial income | 75/76B | €2,425 | €1,345 | -€1,080 | -44.5% |
| Recurring financial income | 75 | €2,425 | €1,345 | -€1,080 | -44.5% |
| Financial charges | 65/66B | €4,318 | €6,332 | +€2,014 | +46.6% |
| Recurring financial charges | 65 | €3,927 | €6,332 | +€2,405 | +61.2% |
| Non-recurring financial charges | 66B | €391 | - | -€391 | |
| Profit (loss) for the period before taxes | 9903 | €63,591 | €20,528 | -€43,063 | -67.7% |
| Income taxes | 67/77 | €20,626 | €6,454 | -€14,172 | -68.7% |
| Profit (loss) for the period | 9904 | €42,965 | €14,074 | -€28,891 | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,965 | €14,074 | -€28,891 | -67.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.