DE BROCK GALLERY: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
DE BROCK GALLERY
Largest movements
- Tangible fixed assets +€725,736
up €725,736 (+11,500%), from €6,311 to €732,047
of which Land and buildings: +€728,327
- Stocks and contracts -€274,045
down €274,045 (-21.4%), from €1.3m to €1.0m
- Cash -€131,971
down €131,971 (-12.5%), from €1.1m to €925,921
mainly Investment in fixed assets (net) (-€734,805) and Tax, wage and social debts (-€170,195)
- Receivables within one year -€85,546
down €85,546 (-17.6%), from €485,015 to €399,469
of which Trade receivables: -€94,113
- Debts after one year +€535,050
new in 2025: €535,050
of which Other amounts payable: +€336,000
- Tax, wage and social debts -€170,195
down €170,195 (-83.6%), from €203,668 to €33,473
of which Taxes: -€165,991
- Other debts -€122,743
down €122,743 (-86.4%), from €141,984 to €19,241
- Trade debts -€80,864
down €80,864 (-82.7%), from €97,828 to €16,964
- Profit (loss) carried forward +€32,279
up €32,279 (+4.7%), from €683,214 to €715,493
- Gross operating margin -€260,051
down €260,051 (-55.8%), from €466,123 to €206,072
- Other operating charges +€89,161
up €89,161 (+3,020%), from €2,952 to €92,113
- Taxes -€58,844
down €58,844 (-62.1%), from €94,717 to €35,873
- Financial income -€7,901
down €7,901 (-37.0%), from €21,338 to €13,437
- Depreciation +€7,871
up €7,871 (+152%), from €5,171 to €13,042
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 | €2,855,321 | €3,092,306 | +€236,985 | +8.3% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €21,517 | €743,280 | +€721,763 | +3,354% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €6,311 | €732,047 | +€725,736 | +11,500% |
| Land and buildings | 22 | - | €728,327 | +€728,327 | |
| Plant, machinery and equipment | 23 | €2,406 | €1,585 | -€821 | -34.1% |
| Furniture and vehicles | 24 | €3,905 | €2,135 | -€1,770 | -45.3% |
| Financial fixed assets | 28 | €15,206 | €11,233 | -€3,973 | -26.1% |
| Current assets | 29/58 | €2,833,804 | €2,349,026 | -€484,778 | -17.1% |
| Stocks and contracts in progress | 3 | €1,281,155 | €1,007,110 | -€274,045 | -21.4% |
| Stocks | 30/36 | €1,281,155 | €1,007,110 | -€274,045 | -21.4% |
| Amounts receivable within one year | 40/41 | €485,015 | €399,469 | -€85,546 | -17.6% |
| Trade receivables | 40 | €115,753 | €21,640 | -€94,113 | -81.3% |
| Other amounts receivable | 41 | €369,262 | €377,829 | +€8,567 | +2.3% |
| Cash at bank and in hand | 54/58 | €1,057,892 | €925,921 | -€131,971 | -12.5% |
| Deferred charges and accrued income | 490/1 | €9,742 | €16,526 | +€6,784 | +69.6% |
| Total equity and liabilities | 10/49 | €2,855,321 | €3,092,306 | +€236,985 | +8.3% |
| Equity | 10/15 | €2,410,873 | €2,474,727 | +€63,854 | +2.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,707,659 | €1,739,234 | +€31,575 | +1.8% |
| Tax-exempt reserves | 132 | €205,659 | €237,234 | +€31,575 | +15.4% |
| Distributable reserves | 133 | €1,502,000 | €1,502,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €683,214 | €715,493 | +€32,279 | +4.7% |
| Amounts payable | 17/49 | €444,448 | €617,579 | +€173,131 | +39.0% |
| Amounts payable after more than one year | 17 | - | €535,050 | +€535,050 | |
| Financial debts | 170/4 | - | €199,050 | +€199,050 | |
| Other amounts payable | 178/9 | - | €336,000 | +€336,000 | |
| Amounts payable within one year | 42/48 | €443,480 | €81,275 | -€362,205 | -81.7% |
| Current portion of amounts payable after more than one year | 42 | - | €11,597 | +€11,597 | |
| Trade debts | 44 | €97,828 | €16,964 | -€80,864 | -82.7% |
| Suppliers | 440/4 | €97,828 | €16,964 | -€80,864 | -82.7% |
| Taxes, remuneration and social security | 45 | €203,668 | €33,473 | -€170,195 | -83.6% |
| Taxes | 450/3 | €197,464 | €31,473 | -€165,991 | -84.1% |
| Remuneration and social security | 454/9 | €6,204 | €2,000 | -€4,204 | -67.8% |
| Other amounts payable | 47/48 | €141,984 | €19,241 | -€122,743 | -86.4% |
| Accrued charges and deferred income | 492/3 | €968 | €1,254 | +€286 | +29.6% |
| Remuneration, social security and pensions | 62 | €3,564 | €1,077 | -€2,487 | -69.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,171 | €13,042 | +€7,871 | +152% |
| Other operating charges | 640/8 | €2,952 | €92,113 | +€89,161 | +3,020% |
| Non-recurring operating charges | 66A | - | €4,753 | +€4,753 | |
| Gross operating margin | 9900 | €466,123 | €206,072 | -€260,051 | -55.8% |
| Operating profit (loss) | 9901 | €454,436 | €95,087 | -€359,349 | -79.1% |
| Financial income | 75/76B | €21,338 | €13,437 | -€7,901 | -37.0% |
| Recurring financial income | 75 | €21,338 | €13,437 | -€7,901 | -37.0% |
| Financial charges | 65/66B | €2,911 | €8,797 | +€5,886 | +202% |
| Recurring financial charges | 65 | €2,911 | €8,797 | +€5,886 | +202% |
| Profit (loss) for the period before taxes | 9903 | €472,863 | €99,727 | -€373,136 | -78.9% |
| Income taxes | 67/77 | €94,717 | €35,873 | -€58,844 | -62.1% |
| Profit (loss) for the period | 9904 | €378,146 | €63,854 | -€314,292 | -83.1% |
| Transfer to tax-exempt reserves | 689 | €115,775 | €31,575 | -€84,200 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €262,371 | €32,279 | -€230,092 | -87.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.