GEBROEDERS DEBECKER: 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.
GEBROEDERS DEBECKER
Largest movements
- Deferred charges and accrued income +€38,977
up €38,977 (+30,618%), from €127 to €39,104
- Receivables within one year -€11,637
down €11,637 (-3.8%), from €303,592 to €291,955
of which Other amounts receivable: -€11,637
- Other debts +€28,446
up €28,446 (+27.4%), from €103,749 to €132,195
- Gross operating margin -€1,107
new in 2025: -€1,107
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €308,794 | €336,133 | +€27,339 | +8.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,455 | €2,455 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,267 | €2,267 | = | 0.0% |
| Plant, machinery and equipment | 23 | €440 | €440 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €1,827 | €1,827 | = | 0.0% |
| Financial fixed assets | 28 | €188 | €188 | = | 0.0% |
| Current assets | 29/58 | €306,339 | €333,679 | +€27,339 | +8.9% |
| Stocks and contracts in progress | 3 | €2,620 | €2,620 | = | 0.0% |
| Stocks | 30/36 | €2,620 | €2,620 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €303,592 | €291,955 | -€11,637 | -3.8% |
| Trade receivables | 40 | €14,769 | €14,769 | = | 0.0% |
| Other amounts receivable | 41 | €288,823 | €277,185 | -€11,637 | -4.0% |
| Deferred charges and accrued income | 490/1 | €127 | €39,104 | +€38,977 | +30,618% |
| Total equity and liabilities | 10/49 | €308,794 | €336,133 | +€27,339 | +8.9% |
| Equity | 10/15 | €195,738 | €194,631 | -€1,107 | -0.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €192,359 | €192,359 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,359 | €14,359 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €178,000 | €178,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,818 | -€3,925 | -€1,107 | -39.3% |
| Amounts payable | 17/49 | €113,056 | €141,502 | +€28,446 | +25.2% |
| Amounts payable within one year | 42/48 | €106,454 | €134,900 | +€28,446 | +26.7% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,705 | €2,705 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,705 | €2,705 | = | 0.0% |
| Other amounts payable | 47/48 | €103,749 | €132,195 | +€28,446 | +27.4% |
| Accrued charges and deferred income | 492/3 | €6,602 | €6,602 | = | 0.0% |
| Gross operating margin | 9900 | - | -€1,107 | -€1,107 | |
| Operating profit (loss) | 9901 | - | -€1,107 | -€1,107 | |
| Profit (loss) for the period before taxes | 9903 | - | -€1,107 | -€1,107 | |
| Profit (loss) for the period | 9904 | - | -€1,107 | -€1,107 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€1,107 | -€1,107 |
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 31 October 2026 via checked.be.