KANTOOR DEBA: 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.
KANTOOR DEBA
Largest movements
- Intangible fixed assets -€60,000
down €60,000 (-12.5%), from €480,000 to €420,000
- Receivables within one year +€50,676
up €50,676 (+107%), from €47,248 to €97,924
of which Trade receivables: +€35,729
- Debts after one year -€60,000
down €60,000 (-14.3%), from €420,000 to €360,000
- Other debts +€22,251
up €22,251 (+1,695%), from €1,312 to €23,564
- Current portion of long-term debt +€19,000
up €19,000 (+24.4%), from €78,000 to €97,000
- Reserves +€17,172
up €17,172 (+137%), from €12,546 to €29,719
- Gross operating margin +€6,453
up €6,453 (+3.2%), from €200,883 to €207,336
- Other operating charges -€3,449
down €3,449 (-17.6%), from €19,651 to €16,202
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 | €533,822 | €530,805 | -€3,017 | -0.6% |
| Fixed assets | 21/28 | €482,776 | €424,711 | -€58,065 | -12.0% |
| Intangible fixed assets | 21 | €480,000 | €420,000 | -€60,000 | -12.5% |
| Tangible fixed assets | 22/27 | €2,776 | €4,711 | +€1,935 | +69.7% |
| Plant, machinery and equipment | 23 | €1,892 | €1,268 | -€624 | -33.0% |
| Furniture and vehicles | 24 | €885 | €3,444 | +€2,559 | +289% |
| Current assets | 29/58 | €51,046 | €106,093 | +€55,048 | +108% |
| Amounts receivable within one year | 40/41 | €47,248 | €97,924 | +€50,676 | +107% |
| Trade receivables | 40 | €43,453 | €79,181 | +€35,729 | +82.2% |
| Other amounts receivable | 41 | €3,796 | €18,743 | +€14,947 | +394% |
| Cash at bank and in hand | 54/58 | €2,638 | €6,660 | +€4,022 | +152% |
| Deferred charges and accrued income | 490/1 | €1,159 | €1,510 | +€350 | +30.2% |
| Total equity and liabilities | 10/49 | €533,822 | €530,805 | -€3,017 | -0.6% |
| Equity | 10/15 | €12,546 | €29,719 | +€17,172 | +137% |
| Reserves | 13 | €12,546 | €29,719 | +€17,172 | +137% |
| Distributable reserves | 133 | €12,546 | €29,719 | +€17,172 | +137% |
| Amounts payable | 17/49 | €521,276 | €501,086 | -€20,190 | -3.9% |
| Amounts payable after more than one year | 17 | €420,000 | €360,000 | -€60,000 | -14.3% |
| Trade debts | 175 | €420,000 | €360,000 | -€60,000 | -14.3% |
| Amounts payable within one year | 42/48 | €101,276 | €141,086 | +€39,810 | +39.3% |
| Current portion of amounts payable after more than one year | 42 | €78,000 | €97,000 | +€19,000 | +24.4% |
| Trade debts | 44 | €1,642 | €2,783 | +€1,141 | +69.4% |
| Suppliers | 440/4 | €1,642 | €2,783 | +€1,141 | +69.4% |
| Taxes, remuneration and social security | 45 | €20,321 | €17,740 | -€2,582 | -12.7% |
| Taxes | 450/3 | €12,965 | €14,295 | +€1,331 | +10.3% |
| Remuneration and social security | 454/9 | €7,357 | €3,444 | -€3,912 | -53.2% |
| Other amounts payable | 47/48 | €1,312 | €23,564 | +€22,251 | +1,695% |
| Remuneration, social security and pensions | 62 | €108,951 | €110,145 | +€1,194 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,303 | €61,389 | +€86 | +0.1% |
| Other operating charges | 640/8 | €19,651 | €16,202 | -€3,449 | -17.6% |
| Gross operating margin | 9900 | €200,883 | €207,336 | +€6,453 | +3.2% |
| Operating profit (loss) | 9901 | €10,978 | €19,600 | +€8,622 | +78.5% |
| Financial charges | 65/66B | €241 | €161 | -€81 | -33.4% |
| Recurring financial charges | 65 | €241 | €161 | -€81 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €10,737 | €19,440 | +€8,703 | +81.1% |
| Income taxes | 67/77 | €448 | €2,267 | +€1,819 | +406% |
| Profit (loss) for the period | 9904 | €10,289 | €17,172 | +€6,884 | +66.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,289 | €17,172 | +€6,884 | +66.9% |
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 19 October 2026 via checked.be.