DE BROUWER: 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 BROUWER
Largest movements
- Cash +€14,607
up €14,607 (+8.9%), from €164,041 to €178,648
mainly Net result for the year (+€13,623) and Depreciation (+€1,714)
- Profit (loss) carried forward +€13,623
up €13,623 (+9.9%), from €137,257 to €150,880
- Purchases and services +€16,320
up €16,320 (+7.2%), from €225,502 to €241,822
- Turnover +€13,772
up €13,772 (+5.6%), from €246,582 to €260,354
- Depreciation -€4,020
down €4,020 (-70.1%), from €5,734 to €1,714
- Gross operating margin +€3,650
up €3,650 (+17.3%), from €21,080 to €24,730
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 | €211,652 | €225,275 | +€13,623 | +6.4% |
| Fixed assets | 21/28 | €32,701 | €30,987 | -€1,714 | -5.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €32,701 | €30,987 | -€1,714 | -5.2% |
| Land and buildings | 22 | €32,701 | €30,987 | -€1,714 | -5.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €178,951 | €194,288 | +€15,337 | +8.6% |
| Amounts receivable after more than one year | 29 | €14,910 | €15,640 | +€730 | +4.9% |
| Trade receivables | 290 | €14,910 | €15,640 | +€730 | +4.9% |
| Cash at bank and in hand | 54/58 | €164,041 | €178,648 | +€14,607 | +8.9% |
| Total equity and liabilities | 10/49 | €211,652 | €225,275 | +€13,623 | +6.4% |
| Equity | 10/15 | €211,652 | €225,275 | +€13,623 | +6.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €12,395 | €12,395 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,257 | €150,880 | +€13,623 | +9.9% |
| Turnover | 70 | €246,582 | €260,354 | +€13,772 | +5.6% |
| Non-recurring operating income | 76A | - | €6,198 | +€6,198 | |
| Goods, raw materials, services and sundry goods | 60/61 | €225,502 | €241,822 | +€16,320 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,734 | €1,714 | -€4,020 | -70.1% |
| Other operating charges | 640/8 | €7,363 | €9,353 | +€1,990 | +27.0% |
| Gross operating margin | 9900 | €21,080 | €24,730 | +€3,650 | +17.3% |
| Operating profit (loss) | 9901 | €7,983 | €13,663 | +€5,680 | +71.2% |
| Financial income | 75/76B | €338 | €1,115 | +€777 | +229.9% |
| Recurring financial income | 75 | €338 | €1,115 | +€777 | +229.9% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €722 | €820 | +€98 | +13.6% |
| Recurring financial charges | 65 | €722 | €820 | +€98 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €7,599 | €13,958 | +€6,359 | +83.7% |
| Income taxes | 67/77 | €90 | €335 | +€245 | +272.2% |
| Profit (loss) for the period | 9904 | €7,509 | €13,623 | +€6,114 | +81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,509 | €13,623 | +€6,114 | +81.4% |
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 30 September 2026 via checked.be.