de Bries: 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.
de Bries
Largest movements
- Receivables after one year -€40,024
down €40,024 (-42.1%), from €95,000 to €54,976
- Receivables within one year +€19,037
up €19,037 (+94.8%), from €20,074 to €39,111
of which Other amounts receivable: +€19,771
- Cash +€7,823
up €7,823 (+5.8%), from €135,943 to €143,766
mainly Net result for the year (+€50,020) and Receivables after one year (+€40,024)
- Other debts -€17,371
down €17,371 (-24.9%), from €69,891 to €52,520
- Tax, wage and social debts +€3,665
up €3,665 (+27.8%), from €13,201 to €16,866
- Gross operating margin -€24,352
down €24,352 (-29.7%), from €82,060 to €57,708
- Taxes -€11,555
down €11,555 (-48.9%), from €23,609 to €12,054
- Financial income -€1,569
down €1,569 (-20.5%), from €7,664 to €6,095
- Depreciation -€1,016
down €1,016 (-55.8%), from €1,821 to €806
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 | €252,885 | €238,915 | -€13,970 | -5.5% |
| Fixed assets | 21/28 | €1,869 | €1,063 | -€806 | -43.1% |
| Intangible fixed assets | 21 | €163 | €0 | -€163 | -100.0% |
| Tangible fixed assets | 22/27 | €1,705 | €1,063 | -€643 | -37.7% |
| Land and buildings | 22 | €343 | €282 | -€61 | -17.7% |
| Plant, machinery and equipment | 23 | €1,064 | €717 | -€347 | -32.6% |
| Furniture and vehicles | 24 | €299 | €64 | -€235 | -78.7% |
| Current assets | 29/58 | €251,017 | €237,853 | -€13,164 | -5.2% |
| Amounts receivable after more than one year | 29 | €95,000 | €54,976 | -€40,024 | -42.1% |
| Other amounts receivable | 291 | €95,000 | €54,976 | -€40,024 | -42.1% |
| Amounts receivable within one year | 40/41 | €20,074 | €39,111 | +€19,037 | +94.8% |
| Trade receivables | 40 | €11,393 | €10,659 | -€734 | -6.4% |
| Other amounts receivable | 41 | €8,681 | €28,452 | +€19,771 | +227.8% |
| Cash at bank and in hand | 54/58 | €135,943 | €143,766 | +€7,823 | +5.8% |
| Total equity and liabilities | 10/49 | €252,885 | €238,915 | -€13,970 | -5.5% |
| Equity | 10/15 | €169,372 | €169,372 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €150,772 | €150,772 | = | 0.0% |
| Distributable reserves | 133 | €150,772 | €150,772 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €83,513 | €69,543 | -€13,970 | -16.7% |
| Amounts payable within one year | 42/48 | €83,513 | €69,543 | -€13,970 | -16.7% |
| Trade debts | 44 | €421 | €157 | -€264 | -62.7% |
| Suppliers | 440/4 | €421 | €157 | -€264 | -62.7% |
| Taxes, remuneration and social security | 45 | €13,201 | €16,866 | +€3,665 | +27.8% |
| Taxes | 450/3 | €13,201 | €16,866 | +€3,665 | +27.8% |
| Other amounts payable | 47/48 | €69,891 | €52,520 | -€17,371 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,821 | €806 | -€1,016 | -55.8% |
| Other operating charges | 640/8 | €570 | €767 | +€197 | +34.6% |
| Gross operating margin | 9900 | €82,060 | €57,708 | -€24,352 | -29.7% |
| Operating profit (loss) | 9901 | €79,669 | €56,135 | -€23,534 | -29.5% |
| Financial income | 75/76B | €7,664 | €6,095 | -€1,569 | -20.5% |
| Recurring financial income | 75 | €7,664 | €6,095 | -€1,569 | -20.5% |
| Financial charges | 65/66B | €167 | €156 | -€10 | -6.2% |
| Recurring financial charges | 65 | €167 | €156 | -€10 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €87,167 | €62,074 | -€25,092 | -28.8% |
| Income taxes | 67/77 | €23,609 | €12,054 | -€11,555 | -48.9% |
| Profit (loss) for the period | 9904 | €63,558 | €50,020 | -€13,538 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,558 | €50,020 | -€13,538 | -21.3% |
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 3 October 2026 via checked.be.