BORIS DEBRAEKELEER: what changed
What changed
BORIS DEBRAEKELEER
NACE 73.300, Public relations and communication consultancy
filed annual accounts (NBB)
Net result for the year
€114,084
2024 · €115,005-€921
Equity
€41,865
2024 · €42,781-€916
Cash
€56,726
2024 · €155,667-€98,941
Balance sheet total
€61,708
2024 · €161,542-€99,834
Largest movements
Assets
- Cash -€98,941
down €98,941 (-63.6%), from €155,667 to €56,726
mainly Contributions, distributions and other (-€115,000) and Other debts (-€84,959)
Equity and liabilities
- Other debts -€84,959
down €84,959 (-97.6%), from €87,090 to €2,131
- Tax, wage and social debts -€14,675
down €14,675 (-48.0%), from €30,542 to €15,867
Income statement
- Financial income -€6,018
down €6,018 (-96.9%), from €6,211 to €193
- Gross operating margin +€4,460
up €4,460 (+3.1%), from €144,399 to €148,858
- Taxes -€1,674
down €1,674 (-4.8%), from €34,613 to €32,938
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.
Result 2024
€115,005
Gross operating margin
+€4,460
Depreciation
-€157
Other operating charges
-€143
Financial income
-€6,018
Financial charges
-€737
Taxes
+€1,674
Result 2025
€114,084
raises the resultlowers the result
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.
From operations
+€16,059
Investment
€0
Financing
-€115,000
Cash 2024
€155,667
From operations (derived)
+€16,059
Net result for the year
+€114,084
Depreciation
+€451
Receivables within one year
-€270
Deferred charges and accrued income
+€713
Trade debts
+€716
Tax, wage and social debts
-€14,675
Other debts
-€84,959
Financing
-€115,000
Contributions, distributions and other
-€115,000
Cash 2025
€56,726
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,542 | €61,708 | -€99,834 | -61.8% |
| Fixed assets | 21/28 | €891 | €440 | -€451 | -50.6% |
| Tangible fixed assets | 22/27 | €891 | €440 | -€451 | -50.6% |
| Plant, machinery and equipment | 23 | €645 | €414 | -€231 | -35.8% |
| Furniture and vehicles | 24 | €246 | €26 | -€220 | -89.5% |
| Current assets | 29/58 | €160,651 | €61,267 | -€99,383 | -61.9% |
| Amounts receivable within one year | 40/41 | €4,271 | €4,541 | +€270 | +6.3% |
| Trade receivables | 40 | €2,341 | €0 | -€2,341 | -100% |
| Other amounts receivable | 41 | €1,931 | €4,541 | +€2,611 | +135% |
| Cash at bank and in hand | 54/58 | €155,667 | €56,726 | -€98,941 | -63.6% |
| Deferred charges and accrued income | 490/1 | €713 | €0 | -€713 | -100% |
| Total equity and liabilities | 10/49 | €161,542 | €61,708 | -€99,834 | -61.8% |
| Equity | 10/15 | €42,781 | €41,865 | -€916 | -2.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €27,781 | €26,865 | -€916 | -3.3% |
| Distributable reserves | 133 | €27,781 | €26,865 | -€916 | -3.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €118,761 | €19,843 | -€98,919 | -83.3% |
| Amounts payable within one year | 42/48 | €118,761 | €19,843 | -€98,919 | -83.3% |
| Trade debts | 44 | €1,129 | €1,845 | +€716 | +63.4% |
| Suppliers | 440/4 | €1,129 | €1,845 | +€716 | +63.4% |
| Taxes, remuneration and social security | 45 | €30,542 | €15,867 | -€14,675 | -48.0% |
| Taxes | 450/3 | €30,542 | €15,867 | -€14,675 | -48.0% |
| Other amounts payable | 47/48 | €87,090 | €2,131 | -€84,959 | -97.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €294 | €451 | +€157 | +53.2% |
| Other operating charges | 640/8 | €320 | €463 | +€143 | +44.6% |
| Gross operating margin | 9900 | €144,399 | €148,858 | +€4,460 | +3.1% |
| Operating profit (loss) | 9901 | €143,784 | €147,944 | +€4,160 | +2.9% |
| Financial income | 75/76B | €6,211 | €193 | -€6,018 | -96.9% |
| Recurring financial income | 75 | €6,211 | €193 | -€6,018 | -96.9% |
| Financial charges | 65/66B | €377 | €1,114 | +€737 | +195% |
| Recurring financial charges | 65 | €377 | €409 | +€32 | +8.5% |
| Non-recurring financial charges | 66B | - | €705 | +€705 | |
| Profit (loss) for the period before taxes | 9903 | €149,618 | €147,022 | -€2,595 | -1.7% |
| Income taxes | 67/77 | €34,613 | €32,938 | -€1,674 | -4.8% |
| Profit (loss) for the period | 9904 | €115,005 | €114,084 | -€921 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €115,005 | €114,084 | -€921 | -0.8% |
Next steps
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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 1 November 2026 via checked.be.