LE DEBOUCHEUR LIEGEOIS: what changed
Two fiscal 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.
LE DEBOUCHEUR LIEGEOIS
Largest movements
- Cash +€18,497
up €18,497 (+155.4%), from €11,901 to €30,397
mainly Net result for the year (+€15,255) and Tax, wage and social debts (+€5,093)
- Tangible fixed assets -€7,077
down €7,077 (-39.7%), from €17,821 to €10,745
of which Plant, machinery and equipment: -€3,560
- Receivables within one year +€3,108
up €3,108 (+86.6%), from €3,587 to €6,695
of which Trade receivables: +€4,246
- Profit (loss) carried forward +€15,255
up €15,255, from -€96 to €15,159
- Tax, wage and social debts +€5,093
up €5,093 (+232.6%), from €2,190 to €7,283
of which Taxes: +€5,443
- Debts after one year -€4,094
down €4,094 (-51.6%), from €7,928 to €3,833
- Other debts -€2,487
down €2,487 (-26.5%), from €9,385 to €6,898
- Accrued charges and deferred income +€571
new in 2025: €571
- Gross operating margin +€21,431
up €21,431 (+64.8%), from €33,049 to €54,480
- Other operating charges +€4,252
up €4,252 (+641.3%), from €663 to €4,915
- Depreciation -€2,149
down €2,149 (-29.7%), from €7,240 to €5,091
- Taxes +€1,542
new in 2025: €1,542
- Staff costs +€1,377
up €1,377 (+5.3%), from €25,957 to €27,334
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.
Cash bridge derived
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 | €33,613 | €47,838 | +€14,224 | +42.3% |
| Fixed assets | 21/28 | €17,821 | €10,745 | -€7,077 | -39.7% |
| Tangible fixed assets | 22/27 | €17,821 | €10,745 | -€7,077 | -39.7% |
| Plant, machinery and equipment | 23 | €4,793 | €1,233 | -€3,560 | -74.3% |
| Furniture and vehicles | 24 | €13,028 | €9,512 | -€3,516 | -27.0% |
| Current assets | 29/58 | €15,792 | €37,093 | +€21,301 | +134.9% |
| Amounts receivable within one year | 40/41 | €3,587 | €6,695 | +€3,108 | +86.6% |
| Trade receivables | 40 | €2,449 | €6,695 | +€4,246 | +173.4% |
| Other amounts receivable | 41 | €1,138 | - | -€1,138 | |
| Cash at bank and in hand | 54/58 | €11,901 | €30,397 | +€18,497 | +155.4% |
| Deferred charges and accrued income | 490/1 | €304 | - | -€304 | |
| Total equity and liabilities | 10/49 | €33,613 | €47,838 | +€14,224 | +42.3% |
| Equity | 10/15 | €9,904 | €25,159 | +€15,255 | +154.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96 | €15,159 | +€15,255 | |
| Amounts payable | 17/49 | €23,709 | €22,679 | -€1,030 | -4.3% |
| Amounts payable after more than one year | 17 | €7,928 | €3,833 | -€4,094 | -51.6% |
| Financial debts | 170/4 | €7,928 | €3,833 | -€4,094 | -51.6% |
| Amounts payable within one year | 42/48 | €15,781 | €18,275 | +€2,493 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €4,005 | €4,094 | +€89 | +2.2% |
| Trade debts | 44 | €201 | - | -€201 | |
| Suppliers | 440/4 | €201 | - | -€201 | |
| Taxes, remuneration and social security | 45 | €2,190 | €7,283 | +€5,093 | +232.6% |
| Taxes | 450/3 | €31 | €5,474 | +€5,443 | +17689.5% |
| Remuneration and social security | 454/9 | €2,159 | €1,809 | -€350 | -16.2% |
| Other amounts payable | 47/48 | €9,385 | €6,898 | -€2,487 | -26.5% |
| Accrued charges and deferred income | 492/3 | - | €571 | +€571 | |
| Remuneration, social security and pensions | 62 | €25,957 | €27,334 | +€1,377 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,240 | €5,091 | -€2,149 | -29.7% |
| Other operating charges | 640/8 | €663 | €4,915 | +€4,252 | +641.3% |
| Gross operating margin | 9900 | €33,049 | €54,480 | +€21,431 | +64.8% |
| Operating profit (loss) | 9901 | -€810 | €17,141 | +€17,951 | |
| Financial charges | 65/66B | €455 | €344 | -€110 | -24.3% |
| Recurring financial charges | 65 | €455 | €344 | -€110 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,265 | €16,797 | +€18,061 | |
| Income taxes | 67/77 | - | €1,542 | +€1,542 | |
| Profit (loss) for the period | 9904 | -€1,265 | €15,255 | +€16,519 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,265 | €15,255 | +€16,519 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.