DE BRALLE: 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.
What changed
DE BRALLE
NACE 56.301, Cafés and bars
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€11,479
2024 · €5,835-€17,314
Equity
€479,199
2024 · €490,679-€11,479
Cash
€62,019
2024 · €51,294+€10,725
Balance sheet total
€2.7m
2024 · €2.5m+€109,321
Largest movements
Assets
- Receivables within one year +€255,700
up €255,700 (+571.4%), from €44,749 to €300,449
of which Trade receivables: +€242,440
- Tangible fixed assets -€139,082
down €139,082 (-5.9%), from €2.4m to €2.2m
of which Land and buildings: -€138,592
Equity and liabilities
- Trade debts -€458,817
down €458,817 (-79.4%), from €577,939 to €119,122
- Advances received +€285,132
new in 2025: €285,132
- Debts after one year +€224,147
up €224,147 (+17.8%), from €1.3m to €1.5m
- Current portion of long-term debt +€66,936
up €66,936 (+48.1%), from €139,050 to €205,986
Income statement
- Gross operating margin +€117,668
up €117,668 (+25.5%), from €460,883 to €578,551
- Staff costs +€83,832
up €83,832 (+31.9%), from €262,933 to €346,765
- Depreciation +€44,376
up €44,376 (+31.0%), from €142,926 to €187,302
- Financial charges +€10,780
up €10,780 (+26.5%), from €40,725 to €51,505
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.
Result 2024
€5,835
Gross operating margin
+€117,668
Staff costs
-€83,832
Depreciation
-€44,376
Other operating charges
+€2,414
Financial income
-€1,815
Financial charges
-€10,780
Taxes
+€3,408
Result 2025
-€11,479
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.
From operations
-€242,138
Investment
-€38,220
Financing
+€291,084
Cash 2024
€51,294
From operations (derived)
-€242,138
Net result for the year
-€11,479
Depreciation
+€187,302
Smaller working-capital items
-€1,406
Receivables within one year
-€255,700
Deferred charges and accrued income
+€8,477
Trade debts
-€458,817
Tax, wage and social debts
+€4,352
Advances received
+€285,132
Investment (derived)
-€38,220
Investment in fixed assets (net)
-€38,220
Financing
+€291,084
Debts after one year
+€224,147
Current portion of long-term debt
+€66,936
Cash 2025
€62,019
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,542,835 | €2,652,156 | +€109,321 | +4.3% |
| Fixed assets | 21/28 | €2,424,748 | €2,275,666 | -€149,082 | -6.1% |
| Intangible fixed assets | 21 | €46,393 | €36,393 | -€10,000 | -21.6% |
| Tangible fixed assets | 22/27 | €2,376,423 | €2,237,341 | -€139,082 | -5.9% |
| Land and buildings | 22 | €2,310,093 | €2,171,501 | -€138,592 | -6.0% |
| Plant, machinery and equipment | 23 | €44,637 | €39,193 | -€5,444 | -12.2% |
| Furniture and vehicles | 24 | €13,543 | €10,738 | -€2,805 | -20.7% |
| Leasing and similar rights | 25 | - | €8,794 | +€8,794 | |
| Other tangible fixed assets | 26 | €8,150 | €7,115 | -€1,035 | -12.7% |
| Financial fixed assets | 28 | €1,931 | €1,931 | = | 0.0% |
| Current assets | 29/58 | €118,087 | €376,490 | +€258,403 | +218.8% |
| Stocks and contracts in progress | 3 | €7,921 | €8,376 | +€455 | +5.7% |
| Stocks | 30/36 | €7,921 | €8,376 | +€455 | +5.7% |
| Amounts receivable within one year | 40/41 | €44,749 | €300,449 | +€255,700 | +571.4% |
| Trade receivables | 40 | €1,512 | €243,952 | +€242,440 | +16037.1% |
| Other amounts receivable | 41 | €43,237 | €56,498 | +€13,260 | +30.7% |
| Cash at bank and in hand | 54/58 | €51,294 | €62,019 | +€10,725 | +20.9% |
| Deferred charges and accrued income | 490/1 | €14,124 | €5,646 | -€8,477 | -60.0% |
| Total equity and liabilities | 10/49 | €2,542,835 | €2,652,156 | +€109,321 | +4.3% |
| Equity | 10/15 | €490,679 | €479,199 | -€11,479 | -2.3% |
| Contributions | 10/11 | €324,500 | €324,500 | = | 0.0% |
| Reserves | 13 | €137,900 | €137,900 | = | 0.0% |
| Distributable reserves | 133 | €137,900 | €137,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,279 | €16,799 | -€11,479 | -40.6% |
| Amounts payable | 17/49 | €2,052,157 | €2,172,956 | +€120,800 | +5.9% |
| Amounts payable after more than one year | 17 | €1,259,175 | €1,483,323 | +€224,147 | +17.8% |
| Financial debts | 170/4 | €1,259,175 | €1,483,323 | +€224,147 | +17.8% |
| Amounts payable within one year | 42/48 | €786,971 | €684,575 | -€102,396 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €139,050 | €205,986 | +€66,936 | +48.1% |
| Trade debts | 44 | €577,939 | €119,122 | -€458,817 | -79.4% |
| Suppliers | 440/4 | €577,939 | €119,122 | -€458,817 | -79.4% |
| Advances received on contracts in progress | 46 | - | €285,132 | +€285,132 | |
| Taxes, remuneration and social security | 45 | €69,982 | €74,335 | +€4,352 | +6.2% |
| Taxes | 450/3 | €43,368 | €28,212 | -€15,156 | -34.9% |
| Remuneration and social security | 454/9 | €26,614 | €46,123 | +€19,509 | +73.3% |
| Accrued charges and deferred income | 492/3 | €6,010 | €5,059 | -€951 | -15.8% |
| Remuneration, social security and pensions | 62 | €262,933 | €346,765 | +€83,832 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142,926 | €187,302 | +€44,376 | +31.0% |
| Other operating charges | 640/8 | €10,294 | €7,881 | -€2,414 | -23.4% |
| Gross operating margin | 9900 | €460,883 | €578,551 | +€117,668 | +25.5% |
| Operating profit (loss) | 9901 | €44,730 | €36,603 | -€8,127 | -18.2% |
| Financial income | 75/76B | €5,382 | €3,567 | -€1,815 | -33.7% |
| Recurring financial income | 75 | €5,382 | €3,567 | -€1,815 | -33.7% |
| Financial charges | 65/66B | €40,725 | €51,505 | +€10,780 | +26.5% |
| Recurring financial charges | 65 | €40,725 | €51,505 | +€10,780 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | €9,387 | -€11,335 | -€20,722 | |
| Income taxes | 67/77 | €3,552 | €144 | -€3,408 | -95.9% |
| Profit (loss) for the period | 9904 | €5,835 | -€11,479 | -€17,314 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,835 | -€11,479 | -€17,314 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.