VIOLETTE DEBAILLE: 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.
VIOLETTE DEBAILLE
Largest movements
- Cash +€46,574
up €46,574 (+81.4%), from €57,228 to €103,801
mainly Net result for the year (+€58,009) and Debts after one year (+€38,226)
- Tangible fixed assets +€41,943
up €41,943 (+757.6%), from €5,536 to €47,479
- Receivables within one year +€18,800
up €18,800 (+163.9%), from €11,473 to €30,273
of which Other amounts receivable: +€18,771
- Profit (loss) carried forward +€58,009
up €58,009 (+75.3%), from €77,082 to €135,091
- Debts after one year +€38,226
new in 2025: €38,226
- Current portion of long-term debt +€9,087
new in 2025: €9,087
- Gross operating margin +€11,815
up €11,815 (+18.6%), from €63,409 to €75,224
- Depreciation -€2,631
down €2,631 (-75.6%), from €3,478 to €848
- Taxes +€2,593
up €2,593 (+20.6%), from €12,606 to €15,198
- Other operating charges +€1,223
up €1,223 (+150.4%), from €813 to €2,036
- Financial income +€856
up €856 (+339.2%), from €252 to €1,109
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 | €81,575 | €188,409 | +€106,834 | +131.0% |
| Fixed assets | 21/28 | €5,536 | €47,479 | +€41,943 | +757.6% |
| Tangible fixed assets | 22/27 | €5,536 | €47,479 | +€41,943 | +757.6% |
| Furniture and vehicles | 24 | €5,536 | €47,479 | +€41,943 | +757.6% |
| Current assets | 29/58 | €76,039 | €140,931 | +€64,892 | +85.3% |
| Amounts receivable within one year | 40/41 | €11,473 | €30,273 | +€18,800 | +163.9% |
| Trade receivables | 40 | - | €29 | +€29 | |
| Other amounts receivable | 41 | €11,473 | €30,244 | +€18,771 | +163.6% |
| Cash at bank and in hand | 54/58 | €57,228 | €103,801 | +€46,574 | +81.4% |
| Deferred charges and accrued income | 490/1 | €7,339 | €6,856 | -€482 | -6.6% |
| Total equity and liabilities | 10/49 | €81,575 | €188,409 | +€106,834 | +131.0% |
| Equity | 10/15 | €81,082 | €139,091 | +€58,009 | +71.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,082 | €135,091 | +€58,009 | +75.3% |
| Amounts payable | 17/49 | €493 | €49,318 | +€48,825 | +9900.5% |
| Amounts payable after more than one year | 17 | - | €38,226 | +€38,226 | |
| Financial debts | 170/4 | - | €38,226 | +€38,226 | |
| Amounts payable within one year | 42/48 | €493 | €9,778 | +€9,285 | +1882.8% |
| Current portion of amounts payable after more than one year | 42 | - | €9,087 | +€9,087 | |
| Trade debts | 44 | €493 | €493 | = | 0.0% |
| Suppliers | 440/4 | €493 | €493 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €198 | +€198 | |
| Taxes | 450/3 | - | €198 | +€198 | |
| Accrued charges and deferred income | 492/3 | - | €1,314 | +€1,314 | |
| Non-recurring operating income | 76A | - | €932 | +€932 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,478 | €848 | -€2,631 | -75.6% |
| Other operating charges | 640/8 | €813 | €2,036 | +€1,223 | +150.4% |
| Gross operating margin | 9900 | €63,409 | €75,224 | +€11,815 | +18.6% |
| Operating profit (loss) | 9901 | €59,117 | €72,340 | +€13,223 | +22.4% |
| Financial income | 75/76B | €252 | €1,109 | +€856 | +339.2% |
| Recurring financial income | 75 | €252 | €1,109 | +€856 | +339.2% |
| Financial charges | 65/66B | €42 | €242 | +€200 | +479.3% |
| Recurring financial charges | 65 | €42 | €242 | +€200 | +479.3% |
| Profit (loss) for the period before taxes | 9903 | €59,328 | €73,207 | +€13,879 | +23.4% |
| Income taxes | 67/77 | €12,606 | €15,198 | +€2,593 | +20.6% |
| Profit (loss) for the period | 9904 | €46,722 | €58,009 | +€11,287 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,722 | €58,009 | +€11,287 | +24.2% |
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 29 September 2026 via checked.be.