Debema: what changed
Debema
Largest movements
- Receivables within one year -€8,938
down €8,938 (-99.6%), from €8,974 to €36
- Cash +€4,450
up €4,450 (+19.2%), from €23,221 to €27,671
mainly Receivables within one year (+€8,938) and Depreciation (+€1,423)
- Tangible fixed assets -€1,423
down €1,423 (-4.9%), from €28,774 to €27,351
- Deferred charges and accrued income -€1,378
down €1,378 (-62.2%), from €2,215 to €836
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Profit (loss) carried forward -€1,207
new in 2025: -€1,207
- Tax, wage and social debts -€855
no longer reported in 2025 (was €855)
- Turnover -€2,354
down €2,354 (-15.6%), from €15,098 to €12,744
- Purchases and services -€1,327
down €1,327 (-10.3%), from €12,872 to €11,545
- Gross operating margin -€1,028
down €1,028 (-46.2%), from €2,226 to €1,199
- Depreciation +€909
up €909 (+177%), from €514 to €1,423
- Taxes -€440
no longer reported in 2025 (was €440)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,184 | €55,894 | -€7,290 | -11.5% |
| Fixed assets | 21/28 | €28,774 | €27,351 | -€1,423 | -4.9% |
| Tangible fixed assets | 22/27 | €28,774 | €27,351 | -€1,423 | -4.9% |
| Furniture and vehicles | 24 | €28,774 | €27,351 | -€1,423 | -4.9% |
| Current assets | 29/58 | €34,410 | €28,543 | -€5,867 | -17.0% |
| Amounts receivable within one year | 40/41 | €8,974 | €36 | -€8,938 | -99.6% |
| Other amounts receivable | 41 | €8,974 | €36 | -€8,938 | -99.6% |
| Cash at bank and in hand | 54/58 | €23,221 | €27,671 | +€4,450 | +19.2% |
| Deferred charges and accrued income | 490/1 | €2,215 | €836 | -€1,378 | -62.2% |
| Total equity and liabilities | 10/49 | €63,184 | €55,894 | -€7,290 | -11.5% |
| Equity | 10/15 | €56,898 | €55,691 | -€1,207 | -2.1% |
| Contributions | 10/11 | €17,289 | €17,289 | = | 0.0% |
| Reserves | 13 | €39,609 | €39,609 | = | 0.0% |
| Distributable reserves | 133 | €39,609 | €39,609 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,207 | -€1,207 | |
| Amounts payable | 17/49 | €6,286 | €203 | -€6,083 | -96.8% |
| Amounts payable within one year | 42/48 | €6,286 | €203 | -€6,083 | -96.8% |
| Trade debts | 44 | €431 | €203 | -€227 | -52.8% |
| Suppliers | 440/4 | €431 | €203 | -€227 | -52.8% |
| Taxes, remuneration and social security | 45 | €855 | - | -€855 | |
| Taxes | 450/3 | €855 | - | -€855 | |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Turnover | 70 | €15,098 | €12,744 | -€2,354 | -15.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,872 | €11,545 | -€1,327 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €514 | €1,423 | +€909 | +177% |
| Other operating charges | 640/8 | €791 | €861 | +€70 | +8.8% |
| Gross operating margin | 9900 | €2,226 | €1,199 | -€1,028 | -46.2% |
| Operating profit (loss) | 9901 | €921 | -€1,086 | -€2,007 | |
| Financial income | 75/76B | - | €45 | +€45 | |
| Recurring financial income | 75 | - | €45 | +€45 | |
| Financial charges | 65/66B | €162 | €167 | +€5 | +2.8% |
| Recurring financial charges | 65 | €162 | €167 | +€5 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €759 | -€1,207 | -€1,967 | |
| Income taxes | 67/77 | €440 | - | -€440 | |
| Profit (loss) for the period | 9904 | €319 | -€1,207 | -€1,526 | |
| Profit (loss) for the period to be appropriated | 9905 | €319 | -€1,207 | -€1,526 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.