Groep Debaeke: 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.
Groep Debaeke
Largest movements
- Current investments +€400,000
new in 2025: €400,000
- Cash -€350,747
down €350,747 (-81.4%), from €430,844 to €80,096
mainly Current investments (-€400,000) and Net result for the year (-€190,205)
- Other debts +€327,562
up €327,562 (+6.8%), from €4.8m to €5.1m
- Profit (loss) carried forward -€190,205
down €190,205 (-67.5%), from -€281,670 to -€471,875
- Debts after one year -€177,543
down €177,543 (-6.5%), from €2.7m to €2.6m
- Gross operating margin +€164,361
up €164,361 (+43.2%), from €380,592 to €544,953
- Financial charges -€50,292
down €50,292 (-10.8%), from €466,830 to €416,538
of which Non-recurring financial charges: -€26,486
- Other operating charges -€47,680
down €47,680 (-35.1%), from €135,817 to €88,138
- Financial income -€7,427
down €7,427 (-49.2%), from €15,088 to €7,661
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 | €14,278,087 | €14,236,953 | -€41,134 | -0.3% |
| Fixed assets | 21/28 | €13,820,419 | €13,733,662 | -€86,757 | -0.6% |
| Tangible fixed assets | 22/27 | €13,820,419 | €13,733,662 | -€86,757 | -0.6% |
| Land and buildings | 22 | €13,819,056 | €13,730,865 | -€88,191 | -0.6% |
| Furniture and vehicles | 24 | €1,363 | €2,797 | +€1,435 | +105% |
| Current assets | 29/58 | €457,668 | €503,291 | +€45,623 | +10.0% |
| Amounts receivable within one year | 40/41 | €21,990 | €22,958 | +€969 | +4.4% |
| Trade receivables | 40 | €1,123 | - | -€1,123 | |
| Other amounts receivable | 41 | €20,867 | €22,958 | +€2,091 | +10.0% |
| Current investments | 50/53 | - | €400,000 | +€400,000 | |
| Cash at bank and in hand | 54/58 | €430,844 | €80,096 | -€350,747 | -81.4% |
| Deferred charges and accrued income | 490/1 | €4,835 | €236 | -€4,598 | -95.1% |
| Total equity and liabilities | 10/49 | €14,278,087 | €14,236,953 | -€41,134 | -0.3% |
| Equity | 10/15 | €6,461,593 | €6,271,387 | -€190,205 | -2.9% |
| Contributions | 10/11 | €6,743,262 | €6,743,262 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€281,670 | -€471,875 | -€190,205 | -67.5% |
| Amounts payable | 17/49 | €7,816,494 | €7,965,566 | +€149,072 | +1.9% |
| Amounts payable after more than one year | 17 | €2,746,816 | €2,569,273 | -€177,543 | -6.5% |
| Financial debts | 170/4 | €2,746,816 | €2,569,273 | -€177,543 | -6.5% |
| Amounts payable within one year | 42/48 | €5,069,336 | €5,395,980 | +€326,644 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €172,997 | €177,543 | +€4,547 | +2.6% |
| Trade debts | 44 | €1,751 | €362 | -€1,389 | -79.3% |
| Suppliers | 440/4 | €1,751 | €362 | -€1,389 | -79.3% |
| Taxes, remuneration and social security | 45 | €111,559 | €107,483 | -€4,076 | -3.7% |
| Taxes | 450/3 | €111,559 | €107,483 | -€4,076 | -3.7% |
| Other amounts payable | 47/48 | €4,783,030 | €5,110,591 | +€327,562 | +6.8% |
| Accrued charges and deferred income | 492/3 | €342 | €313 | -€29 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233,771 | €238,144 | +€4,373 | +1.9% |
| Other operating charges | 640/8 | €135,817 | €88,138 | -€47,680 | -35.1% |
| Gross operating margin | 9900 | €380,592 | €544,953 | +€164,361 | +43.2% |
| Operating profit (loss) | 9901 | €11,004 | €218,671 | +€207,668 | +1,887% |
| Financial income | 75/76B | €15,088 | €7,661 | -€7,427 | -49.2% |
| Recurring financial income | 75 | €15,088 | €7,661 | -€7,427 | -49.2% |
| Financial charges | 65/66B | €466,830 | €416,538 | -€50,292 | -10.8% |
| Recurring financial charges | 65 | €440,345 | €416,538 | -€23,807 | -5.4% |
| Non-recurring financial charges | 66B | €26,486 | - | -€26,486 | |
| Profit (loss) for the period before taxes | 9903 | -€440,739 | -€190,205 | +€250,533 | +56.8% |
| Profit (loss) for the period | 9904 | -€440,739 | -€190,205 | +€250,533 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€440,739 | -€190,205 | +€250,533 | +56.8% |
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 30 October 2026 via checked.be.