INGE DEBRABANDERE: 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.
INGE DEBRABANDERE
Largest movements
- Tangible fixed assets -€5,157
down €5,157 (-47.5%), from €10,861 to €5,705
of which Other tangible fixed assets: -€3,168
- Cash +€1,062
up €1,062 (+24.5%), from €4,331 to €5,393
mainly Other debts (+€8,164) and Depreciation (+€5,157)
- Stocks and contracts -€773
down €773 (-16.9%), from €4,573 to €3,799
- Deferred charges and accrued income +€380
up €380 (+119%), from €320 to €700
- Other debts +€8,164
up €8,164 (+330%), from €2,477 to €10,641
- Profit (loss) carried forward -€6,958
down €6,958 (-36.2%), from -€19,245 to -€26,203
- Tax, wage and social debts -€3,069
down €3,069 (-24.6%), from €12,485 to €9,416
- Debts after one year -€1,567
down €1,567 (-35.6%), from €4,406 to €2,838
- Accrued charges and deferred income -€1,344
down €1,344 (-44.9%), from €2,995 to €1,651
- Gross operating margin +€17,535
up €17,535, from -€16,254 to €1,280
- Other operating charges +€1,507
up €1,507 (+174%), from €864 to €2,371
- Depreciation -€683
down €683 (-11.7%), from €5,840 to €5,157
- Financial income +€325
new in 2025: €325
- Financial charges -€311
down €311 (-25.9%), from €1,203 to €892
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 | €20,085 | €15,597 | -€4,488 | -22.3% |
| Fixed assets | 21/28 | €10,861 | €5,705 | -€5,157 | -47.5% |
| Tangible fixed assets | 22/27 | €10,861 | €5,705 | -€5,157 | -47.5% |
| Plant, machinery and equipment | 23 | €856 | €548 | -€307 | -35.9% |
| Furniture and vehicles | 24 | €418 | €277 | -€141 | -33.6% |
| Leasing and similar rights | 25 | €5,703 | €4,161 | -€1,541 | -27.0% |
| Other tangible fixed assets | 26 | €3,885 | €718 | -€3,168 | -81.5% |
| Current assets | 29/58 | €9,223 | €9,892 | +€669 | +7.3% |
| Stocks and contracts in progress | 3 | €4,573 | €3,799 | -€773 | -16.9% |
| Stocks | 30/36 | €4,573 | €3,799 | -€773 | -16.9% |
| Cash at bank and in hand | 54/58 | €4,331 | €5,393 | +€1,062 | +24.5% |
| Deferred charges and accrued income | 490/1 | €320 | €700 | +€380 | +119% |
| Total equity and liabilities | 10/49 | €20,085 | €15,597 | -€4,488 | -22.3% |
| Equity | 10/15 | -€17,745 | -€24,703 | -€6,958 | -39.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,245 | -€26,203 | -€6,958 | -36.2% |
| Amounts payable | 17/49 | €37,830 | €40,300 | +€2,470 | +6.5% |
| Amounts payable after more than one year | 17 | €4,406 | €2,838 | -€1,567 | -35.6% |
| Financial debts | 170/4 | €4,406 | €2,838 | -€1,567 | -35.6% |
| Amounts payable within one year | 42/48 | €30,429 | €35,811 | +€5,381 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €1,473 | €1,567 | +€94 | +6.4% |
| Trade debts | 44 | €13,994 | €14,186 | +€192 | +1.4% |
| Suppliers | 440/4 | €13,994 | €14,186 | +€192 | +1.4% |
| Taxes, remuneration and social security | 45 | €12,485 | €9,416 | -€3,069 | -24.6% |
| Taxes | 450/3 | €12,485 | €9,416 | -€3,069 | -24.6% |
| Other amounts payable | 47/48 | €2,477 | €10,641 | +€8,164 | +330% |
| Accrued charges and deferred income | 492/3 | €2,995 | €1,651 | -€1,344 | -44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,840 | €5,157 | -€683 | -11.7% |
| Other operating charges | 640/8 | €864 | €2,371 | +€1,507 | +174% |
| Gross operating margin | 9900 | -€16,254 | €1,280 | +€17,535 | |
| Operating profit (loss) | 9901 | -€22,958 | -€6,248 | +€16,710 | +72.8% |
| Financial income | 75/76B | - | €325 | +€325 | |
| Recurring financial income | 75 | - | €325 | +€325 | |
| Financial charges | 65/66B | €1,203 | €892 | -€311 | -25.9% |
| Recurring financial charges | 65 | €1,203 | €892 | -€311 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,161 | -€6,815 | +€17,346 | +71.8% |
| Income taxes | 67/77 | €140 | €143 | +€3 | +2.4% |
| Profit (loss) for the period | 9904 | -€24,300 | -€6,958 | +€17,342 | +71.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,300 | -€6,958 | +€17,342 | +71.4% |
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 25 October 2026 via checked.be.