New DEBOUNY: 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.
New DEBOUNY
Largest movements
- Stocks and contracts -€87,019
down €87,019 (-51.8%), from €168,019 to €81,000
- Receivables within one year -€40,752
down €40,752 (-27.5%), from €148,128 to €107,376
of which Trade receivables: -€40,752
- Cash -€24,130
down €24,130 (-97.4%), from €24,779 to €649
mainly Net result for the year (-€303,273) and Trade debts (-€87,369)
- Tangible fixed assets -€6,411
down €6,411 (-33.4%), from €19,204 to €12,793
of which Furniture and vehicles: -€6,011
- Profit (loss) carried forward -€303,273
down €303,273 (-43.3%), from -€699,692 to -€1.0m
- Tax, wage and social debts +€100,648
up €100,648 (+75.0%), from €134,112 to €234,759
of which Taxes: +€54,208
- Trade debts -€87,369
down €87,369 (-48.6%), from €179,630 to €92,261
- Debts after one year +€80,106
up €80,106 (+12.3%), from €649,470 to €729,576
- Other debts +€51,760
up €51,760 (+118%), from €43,970 to €95,730
- Gross operating margin -€111,199
down €111,199 (-39.6%), from €280,464 to €169,265
- Write-downs +€104,824
new in 2025: €104,824
- Staff costs -€41,573
down €41,573 (-10.7%), from €389,032 to €347,459
- Other operating charges +€9,519
up €9,519 (+407%), from €2,338 to €11,857
- Taxes -€8,500
down €8,500, from €8,013 to -€486
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 | €362,600 | €204,471 | -€158,129 | -43.6% |
| Fixed assets | 21/28 | €19,358 | €12,958 | -€6,400 | -33.1% |
| Tangible fixed assets | 22/27 | €19,204 | €12,793 | -€6,411 | -33.4% |
| Plant, machinery and equipment | 23 | €800 | €400 | -€400 | -50.0% |
| Furniture and vehicles | 24 | €18,404 | €12,393 | -€6,011 | -32.7% |
| Financial fixed assets | 28 | €154 | €164 | +€10 | +6.8% |
| Current assets | 29/58 | €343,242 | €191,513 | -€151,729 | -44.2% |
| Stocks and contracts in progress | 3 | €168,019 | €81,000 | -€87,019 | -51.8% |
| Stocks | 30/36 | €168,019 | €81,000 | -€87,019 | -51.8% |
| Amounts receivable within one year | 40/41 | €148,128 | €107,376 | -€40,752 | -27.5% |
| Trade receivables | 40 | €147,946 | €107,194 | -€40,752 | -27.5% |
| Other amounts receivable | 41 | €182 | €182 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,779 | €649 | -€24,130 | -97.4% |
| Deferred charges and accrued income | 490/1 | €2,316 | €2,489 | +€173 | +7.5% |
| Total equity and liabilities | 10/49 | €362,600 | €204,471 | -€158,129 | -43.6% |
| Equity | 10/15 | -€644,582 | -€947,855 | -€303,273 | -47.0% |
| Contributions | 10/11 | €50,100 | €50,100 | = | 0.0% |
| Capital | 10 | €50,100 | €50,100 | = | 0.0% |
| Issued capital | 100 | €50,100 | €50,100 | = | 0.0% |
| Reserves | 13 | €5,010 | €5,010 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,010 | €5,010 | = | 0.0% |
| Legal reserve | 130 | €5,010 | €5,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€699,692 | -€1,002,965 | -€303,273 | -43.3% |
| Amounts payable | 17/49 | €1,007,182 | €1,152,327 | +€145,144 | +14.4% |
| Amounts payable after more than one year | 17 | €649,470 | €729,576 | +€80,106 | +12.3% |
| Financial debts | 170/4 | €649,470 | €729,576 | +€80,106 | +12.3% |
| Amounts payable within one year | 42/48 | €357,712 | €422,751 | +€65,039 | +18.2% |
| Trade debts | 44 | €179,630 | €92,261 | -€87,369 | -48.6% |
| Suppliers | 440/4 | €179,630 | €92,261 | -€87,369 | -48.6% |
| Taxes, remuneration and social security | 45 | €134,112 | €234,759 | +€100,648 | +75.0% |
| Taxes | 450/3 | €28,441 | €82,648 | +€54,208 | +191% |
| Remuneration and social security | 454/9 | €105,671 | €152,111 | +€46,440 | +43.9% |
| Other amounts payable | 47/48 | €43,970 | €95,730 | +€51,760 | +118% |
| Non-recurring operating income | 76A | €150,567 | €58,861 | -€91,705 | -60.9% |
| Remuneration, social security and pensions | 62 | €389,032 | €347,459 | -€41,573 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,167 | €3,174 | -€4,993 | -61.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €104,824 | +€104,824 | |
| Other operating charges | 640/8 | €2,338 | €11,857 | +€9,519 | +407% |
| Gross operating margin | 9900 | €280,464 | €169,265 | -€111,199 | -39.6% |
| Operating profit (loss) | 9901 | -€119,073 | -€298,049 | -€178,976 | -150% |
| Financial income | 75/76B | €5,052 | €1,723 | -€3,328 | -65.9% |
| Recurring financial income | 75 | €5,052 | €1,723 | -€3,328 | -65.9% |
| Financial charges | 65/66B | €44 | €7,434 | +€7,390 | +16,854% |
| Recurring financial charges | 65 | €44 | €7,434 | +€7,390 | +16,854% |
| Profit (loss) for the period before taxes | 9903 | -€114,065 | -€303,760 | -€189,695 | -166% |
| Income taxes | 67/77 | €8,013 | -€486 | -€8,500 | |
| Profit (loss) for the period | 9904 | -€122,078 | -€303,273 | -€181,195 | -148% |
| Profit (loss) for the period to be appropriated | 9905 | -€122,078 | -€303,273 | -€181,195 | -148% |
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 26 October 2026 via checked.be.