De Brug: what changed
Two financial 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 Brug
NACE 88.993, Social work activities without accommodation
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€253,528
2024 · €98,717-€352,245
Equity
€24.6m
2024 · €24.9m-€281,998
Cash
€1.9m
2024 · €947,082+€963,577
Balance sheet total
€26.9m
2024 · €28.2m-€1.2m
Largest movements
Assets
- Current investments -€2.4m
down €2.4m (-17.9%), from €13.5m to €11.1m
- Cash +€963,577
up €963,577 (+101.7%), from €947,082 to €1.9m
mainly Current investments (+€2.4m) and Depreciation (+€1.1m)
Equity and liabilities
- Trade debts -€1.1m
down €1.1m (-65.0%), from €1.7m to €580,013
- Profit (loss) carried forward -€441,742
down €441,742 (-3.1%), from €14.4m to €14.0m
Income statement
- Staff costs +€722,277
up €722,277 (+6.2%), from €11.7m to €12.4m
- Goods and materials +€271,474
up €271,474 (+4.9%), from €5.5m to €5.8m
of which Purchases: +€583,932
- Depreciation -€168,031
down €168,031 (-12.8%), from €1.3m to €1.1m
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
€98,717
Turnover
+€91,749
Other operating income
+€104,463
Goods and materials
-€271,474
Services and other goods
+€88,401
Staff costs
-€722,277
Depreciation
+€168,031
Write-downs
+€62,776
Other operating charges
+€4,606
Other operating items
+€102,424
Financial income
+€27,457
Financial charges
-€8,402
Result 2025
-€253,528
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
-€210,226
Investment
+€1.2m
Financing
-€28,469
Cash 2024
€947,082
From operations (derived)
-€210,226
Net result for the year
-€253,528
Depreciation
+€1.1m
Stocks and contracts
-€29,803
Receivables within one year
-€140,112
Deferred charges and accrued income
+€30,139
Trade debts
-€1.1m
Tax, wage and social debts
+€114,144
Advances received
-€11,033
Accrued charges and deferred income
+€14,637
Investment (derived)
+€1.2m
Investment in fixed assets (net)
-€1.2m
Current investments
+€2.4m
Financing
-€28,469
Contributions, distributions and other
-€28,469
Cash 2025
€1.9m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,163,679 | €26,922,421 | -€1.2m | -4.4% |
| Fixed assets | 21/28 | €8,725,533 | €8,797,922 | +€72,389 | +0.8% |
| Tangible fixed assets | 22/27 | €8,725,284 | €8,792,083 | +€66,799 | +0.8% |
| Land and buildings | 22 | €6,089,819 | €6,088,218 | -€1,601 | 0.0% |
| Plant, machinery and equipment | 23 | €1,794,574 | €2,087,887 | +€293,313 | +16.3% |
| Furniture and vehicles | 24 | €329,185 | €361,495 | +€32,309 | +9.8% |
| Assets under construction and advance payments | 27 | €511,706 | €254,483 | -€257,222 | -50.3% |
| Financial fixed assets | 28 | €248 | €5,838 | +€5,590 | +2251.1% |
| Other financial fixed assets | 284/8 | €248 | €5,838 | +€5,590 | +2251.1% |
| Amounts receivable and cash guarantees | 285/8 | €248 | €5,838 | +€5,590 | +2251.1% |
| Current assets | 29/58 | €19,438,147 | €18,124,499 | -€1.3m | -6.8% |
| Stocks and contracts in progress | 3 | €2,021,199 | €2,051,003 | +€29,803 | +1.5% |
| Stocks | 30/36 | €2,021,199 | €2,051,003 | +€29,803 | +1.5% |
| Raw materials and consumables | 30/31 | €1,886,540 | €1,903,406 | +€16,866 | +0.9% |
| Work in progress | 32 | €5,481 | €12,865 | +€7,384 | +134.7% |
| Finished goods | 33 | €120,599 | €134,732 | +€14,133 | +11.7% |
| Goods purchased for resale | 34 | €8,579 | - | -€8,579 | |
| Amounts receivable within one year | 40/41 | €2,752,167 | €2,892,279 | +€140,112 | +5.1% |
| Trade receivables | 40 | €2,192,510 | €2,398,430 | +€205,920 | +9.4% |
| Other amounts receivable | 41 | €559,657 | €493,849 | -€65,808 | -11.8% |
| Current investments | 50/53 | €13,517,000 | €11,100,000 | -€2.4m | -17.9% |
| Cash at bank and in hand | 54/58 | €947,082 | €1,910,659 | +€963,577 | +101.7% |
| Deferred charges and accrued income | 490/1 | €200,698 | €170,559 | -€30,139 | -15.0% |
| Total equity and liabilities | 10/49 | €28,163,679 | €26,922,421 | -€1.2m | -4.4% |
| Equity | 10/15 | €24,881,273 | €24,599,275 | -€281,998 | -1.1% |
| Reserves | 13 | €10,029,971 | €10,218,185 | +€188,214 | +1.9% |
| Profit (loss) carried forward | 14 | €14,439,658 | €13,997,916 | -€441,742 | -3.1% |
| Investment grants | 15 | €411,644 | €383,174 | -€28,469 | -6.9% |
| Amounts payable | 17/49 | €3,282,406 | €2,323,145 | -€959,261 | -29.2% |
| Amounts payable within one year | 42/48 | €3,222,016 | €2,248,118 | -€973,898 | -30.2% |
| Trade debts | 44 | €1,657,021 | €580,013 | -€1.1m | -65.0% |
| Suppliers | 440/4 | €1,657,021 | €580,013 | -€1.1m | -65.0% |
| Advances received on contracts in progress | 46 | €13,183 | €2,149 | -€11,033 | -83.7% |
| Taxes, remuneration and social security | 45 | €1,551,812 | €1,665,956 | +€114,144 | +7.4% |
| Taxes | 450/3 | €146,850 | €182,887 | +€36,037 | +24.5% |
| Remuneration and social security | 454/9 | €1,404,962 | €1,483,069 | +€78,107 | +5.6% |
| Accrued charges and deferred income | 492/3 | €60,390 | €75,027 | +€14,637 | +24.2% |
| Operating income | 70/76A | €19,867,603 | €20,169,591 | +€301,989 | +1.5% |
| Turnover | 70 | €12,546,205 | €12,637,954 | +€91,749 | +0.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €75,338 | €21,516 | -€53,822 | -71.4% |
| Membership fees, donations, legacies and grants | 73 | €6,766,361 | €7,082,254 | +€315,892 | +4.7% |
| Other operating income | 74 | €253,974 | €358,437 | +€104,463 | +41.1% |
| Non-recurring operating income | 76A | €225,725 | €69,430 | -€156,295 | -69.2% |
| Operating charges | 60/66A | €19,988,648 | €20,661,938 | +€673,289 | +3.4% |
| Goods for resale, raw materials and consumables | 60 | €5,527,915 | €5,799,389 | +€271,474 | +4.9% |
| Purchases | 600/8 | €5,223,745 | €5,807,676 | +€583,932 | +11.2% |
| Change in stocks: decrease (increase) | 609 | €304,171 | -€8,287 | -€312,457 | |
| Services and other goods | 61 | €1,342,359 | €1,253,958 | -€88,401 | -6.6% |
| Remuneration, social security and pensions | 62 | €11,663,876 | €12,386,153 | +€722,277 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,310,370 | €1,142,339 | -€168,031 | -12.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €24,898 | -€37,879 | -€62,776 | |
| Other operating charges | 640/8 | €64,544 | €59,939 | -€4,606 | -7.1% |
| Non-recurring operating charges | 66A | €54,686 | €58,039 | +€3,352 | +6.1% |
| Operating profit (loss) | 9901 | -€121,046 | -€492,346 | -€371,300 | -306.7% |
| Financial income | 75/76B | €325,875 | €353,332 | +€27,457 | +8.4% |
| Recurring financial income | 75 | €325,513 | €352,490 | +€26,977 | +8.3% |
| Other financial income | 752/9 | €325,513 | €352,490 | +€26,977 | +8.3% |
| Non-recurring financial income | 76B | €362 | €843 | +€480 | +132.5% |
| Financial charges | 65/66B | €106,112 | €114,514 | +€8,402 | +7.9% |
| Recurring financial charges | 65 | €106,112 | €114,514 | +€8,402 | +7.9% |
| Other financial charges | 652/9 | €106,112 | €114,514 | +€8,402 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €98,717 | -€253,528 | -€352,245 | |
| Profit (loss) for the period | 9904 | €98,717 | -€253,528 | -€352,245 | |
| Profit (loss) for the period to be appropriated | 9905 | €98,717 | -€253,528 | -€352,245 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.