Debello: what changed
Debello
Largest movements
- Receivables within one year -€15,044
down €15,044 (-44.7%), from €33,672 to €18,628
of which Other amounts receivable: -€14,681
- Tangible fixed assets +€10,508
up €10,508 (+719%), from €1,462 to €11,969
of which Furniture and vehicles: +€10,839
- Cash -€780
down €780 (-38.9%), from €2,006 to €1,226
mainly Contributions, distributions and other (-€21,000) and Investment in fixed assets (net) (-€14,203)
- Reserves -€6,414
down €6,414 (-29.5%), from €21,760 to €15,345
- Tax, wage and social debts +€1,601
up €1,601 (+24.2%), from €6,604 to €8,205
of which Taxes: +€1,578
- Trade debts -€570
down €570 (-10.2%), from €5,604 to €5,035
- Gross operating margin -€5,198
down €5,198 (-18.8%), from €27,685 to €22,486
- Depreciation +€3,268
up €3,268 (+765%), from €427 to €3,695
- Taxes -€1,530
down €1,530 (-25.3%), from €6,055 to €4,525
- Other operating charges -€377
down €377 (-43.0%), from €876 to €499
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 | €37,654 | €32,269 | -€5,386 | -14.3% |
| Fixed assets | 21/28 | €1,462 | €11,969 | +€10,508 | +719% |
| Tangible fixed assets | 22/27 | €1,462 | €11,969 | +€10,508 | +719% |
| Plant, machinery and equipment | 23 | €823 | €492 | -€331 | -40.2% |
| Furniture and vehicles | 24 | €638 | €11,477 | +€10,839 | +1,698% |
| Current assets | 29/58 | €36,193 | €20,300 | -€15,893 | -43.9% |
| Amounts receivable within one year | 40/41 | €33,672 | €18,628 | -€15,044 | -44.7% |
| Trade receivables | 40 | €6,936 | €6,573 | -€363 | -5.2% |
| Other amounts receivable | 41 | €26,736 | €12,055 | -€14,681 | -54.9% |
| Cash at bank and in hand | 54/58 | €2,006 | €1,226 | -€780 | -38.9% |
| Deferred charges and accrued income | 490/1 | €515 | €445 | -€69 | -13.5% |
| Total equity and liabilities | 10/49 | €37,654 | €32,269 | -€5,386 | -14.3% |
| Equity | 10/15 | €24,760 | €18,345 | -€6,414 | -25.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €21,760 | €15,345 | -€6,414 | -29.5% |
| Distributable reserves | 133 | €21,760 | €15,345 | -€6,414 | -29.5% |
| Amounts payable | 17/49 | €12,895 | €13,924 | +€1,029 | +8.0% |
| Amounts payable within one year | 42/48 | €12,895 | €13,924 | +€1,029 | +8.0% |
| Financial debts | 43 | €687 | €684 | -€2 | -0.3% |
| Credit institutions | 430/8 | €687 | €684 | -€2 | -0.3% |
| Trade debts | 44 | €5,604 | €5,035 | -€570 | -10.2% |
| Suppliers | 440/4 | €5,604 | €5,035 | -€570 | -10.2% |
| Taxes, remuneration and social security | 45 | €6,604 | €8,205 | +€1,601 | +24.2% |
| Taxes | 450/3 | €4,096 | €5,675 | +€1,578 | +38.5% |
| Remuneration and social security | 454/9 | €2,507 | €2,530 | +€23 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €427 | €3,695 | +€3,268 | +765% |
| Other operating charges | 640/8 | €876 | €499 | -€377 | -43.0% |
| Gross operating margin | 9900 | €27,685 | €22,486 | -€5,198 | -18.8% |
| Operating profit (loss) | 9901 | €26,381 | €18,292 | -€8,089 | -30.7% |
| Financial income | 75/76B | €1,044 | €1,051 | +€7 | +0.7% |
| Recurring financial income | 75 | €1,044 | €1,051 | +€7 | +0.7% |
| Financial charges | 65/66B | €481 | €233 | -€248 | -51.6% |
| Recurring financial charges | 65 | €481 | €233 | -€248 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | €26,944 | €19,110 | -€7,834 | -29.1% |
| Income taxes | 67/77 | €6,055 | €4,525 | -€1,530 | -25.3% |
| Profit (loss) for the period | 9904 | €20,889 | €14,586 | -€6,304 | -30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,889 | €14,586 | -€6,304 | -30.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.