DE BRUYCKER: what changed
What changed
DE BRUYCKER
NACE 47.761, Retail sale of flowers, plants, seeds and fertilisers
filed annual accounts (NBB)
Net result for the year
€177,487
2024 · €251,329-€73,842
Equity
€4.6m
2024 · €4.5m+€177,487
Cash
€325,272
2024 · €629,578-€304,306
Balance sheet total
€17.3m
2024 · €18.2m-€875,628
Largest movements
Assets
- Stocks and contracts -€620,994
down €620,994 (-23.1%), from €2.7m to €2.1m
- Tangible fixed assets +€585,737
up €585,737 (+9.4%), from €6.2m to €6.8m
of which Plant, machinery and equipment: +€617,344
- Receivables within one year -€330,849
down €330,849 (-4.0%), from €8.2m to €7.9m
of which Trade receivables: -€392,163
- Cash -€304,306
down €304,306 (-48.3%), from €629,578 to €325,272
mainly Short-term financial debts (-€2.0m) and Investment in fixed assets (net) (-€1.0m)
Equity and liabilities
- Short-term financial debts -€2.0m
down €2.0m (-100%), from €2.0m to €0
- Current portion of long-term debt +€608,801
up €608,801 (+155%), from €393,576 to €1.0m
- Trade debts +€348,885
up €348,885 (+7.3%), from €4.7m to €5.1m
Income statement
- Turnover +€5.9m
up €5.9m (+22.7%), from €26.0m to €31.9m
- Goods and materials +€5.8m
up €5.8m (+27.1%), from €21.3m to €27.1m
of which Purchases: +€3.0m
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.
Result 2024
€251,329
Turnover
+€5.9m
Other operating income
+€50,716
Goods and materials
-€5.8m
Services and other goods
-€212,963
Staff costs
-€108,832
Depreciation
-€89,515
Write-downs
+€82,202
Other operating charges
+€52,319
Financial income
+€81,192
Financial charges
-€73,732
Taxes
+€23,664
Result 2025
€177,487
raises the resultlowers the result
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.
From operations
+€2.2m
Investment
-€1.0m
Financing
-€1.5m
Cash 2024
€629,578
From operations (derived)
+€2.2m
Net result for the year
+€177,487
Depreciation
+€632,555
Stocks and contracts
+€620,994
Receivables within one year
+€330,849
Deferred charges and accrued income
+€25,491
Trade debts
+€348,885
Tax, wage and social debts
+€28,375
Other debts
+€29,408
Accrued charges and deferred income
-€5,532
Investment (derived)
-€1.0m
Investment in fixed assets (net)
-€1.0m
Financing
-€1.5m
Debts after one year
-€63,051
Current portion of long-term debt
+€608,801
Short-term financial debts
-€2.0m
Cash 2025
€325,272
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,223,988 | €17,348,361 | -€875,628 | -4.8% |
| Fixed assets | 21/28 | €6,567,147 | €6,973,159 | +€406,012 | +6.2% |
| Tangible fixed assets | 22/27 | €6,218,329 | €6,804,066 | +€585,737 | +9.4% |
| Land and buildings | 22 | €4,367,114 | €4,238,332 | -€128,781 | -2.9% |
| Plant, machinery and equipment | 23 | €1,271,392 | €1,888,736 | +€617,344 | +48.6% |
| Furniture and vehicles | 24 | €363,745 | €395,909 | +€32,164 | +8.8% |
| Leasing and similar rights | 25 | €216,079 | €281,089 | +€65,010 | +30.1% |
| Financial fixed assets | 28 | €348,818 | €169,093 | -€179,725 | -51.5% |
| Other financial fixed assets | 284/8 | €348,818 | €169,093 | -€179,725 | -51.5% |
| Amounts receivable and cash guarantees | 285/8 | €348,818 | €169,093 | -€179,725 | -51.5% |
| Current assets | 29/58 | €11,656,841 | €10,375,201 | -€1.3m | -11.0% |
| Stocks and contracts in progress | 3 | €2,685,316 | €2,064,322 | -€620,994 | -23.1% |
| Stocks | 30/36 | €2,685,316 | €2,064,322 | -€620,994 | -23.1% |
| Goods purchased for resale | 34 | €2,685,316 | €2,064,322 | -€620,994 | -23.1% |
| Amounts receivable within one year | 40/41 | €8,208,392 | €7,877,543 | -€330,849 | -4.0% |
| Trade receivables | 40 | €8,125,228 | €7,733,065 | -€392,163 | -4.8% |
| Other amounts receivable | 41 | €83,164 | €144,478 | +€61,314 | +73.7% |
| Cash at bank and in hand | 54/58 | €629,578 | €325,272 | -€304,306 | -48.3% |
| Deferred charges and accrued income | 490/1 | €133,556 | €108,064 | -€25,491 | -19.1% |
| Total equity and liabilities | 10/49 | €18,223,988 | €17,348,361 | -€875,628 | -4.8% |
| Equity | 10/15 | €4,453,631 | €4,631,118 | +€177,487 | +4.0% |
| Contributions | 10/11 | €900,000 | €900,000 | = | 0.0% |
| Capital | 10 | €900,000 | €900,000 | = | 0.0% |
| Issued capital | 100 | €900,000 | €900,000 | = | 0.0% |
| Reserves | 13 | €3,490,000 | €3,490,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €90,000 | €90,000 | = | 0.0% |
| Legal reserve | 130 | €90,000 | €90,000 | = | 0.0% |
| Distributable reserves | 133 | €3,400,000 | €3,400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,631 | €241,118 | +€177,487 | +279% |
| Amounts payable | 17/49 | €13,770,358 | €12,717,243 | -€1.1m | -7.6% |
| Amounts payable after more than one year | 17 | €5,508,212 | €5,445,162 | -€63,051 | -1.1% |
| Financial debts | 170/4 | €5,508,212 | €5,445,162 | -€63,051 | -1.1% |
| Subordinated loans | 170 | €317,254 | €317,254 | = | 0.0% |
| Leasing and similar obligations | 172 | €167,073 | €207,783 | +€40,710 | +24.4% |
| Credit institutions | 173 | €2,830,886 | €4,080,358 | +€1.2m | +44.1% |
| Other loans | 174 | €2,193,000 | €839,768 | -€1.4m | -61.7% |
| Amounts payable within one year | 42/48 | €8,256,613 | €7,272,081 | -€984,532 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €393,576 | €1,002,377 | +€608,801 | +155% |
| Financial debts | 43 | €2,000,000 | €0 | -€2.0m | -100% |
| Credit institutions | 430/8 | €2,000,000 | €0 | -€2.0m | -100% |
| Trade debts | 44 | €4,747,924 | €5,096,809 | +€348,885 | +7.3% |
| Suppliers | 440/4 | €4,747,924 | €5,096,809 | +€348,885 | +7.3% |
| Taxes, remuneration and social security | 45 | €123,800 | €152,174 | +€28,375 | +22.9% |
| Taxes | 450/3 | €17,748 | €34,575 | +€16,827 | +94.8% |
| Remuneration and social security | 454/9 | €106,052 | €117,600 | +€11,548 | +10.9% |
| Other amounts payable | 47/48 | €991,313 | €1,020,722 | +€29,408 | +3.0% |
| Accrued charges and deferred income | 492/3 | €5,532 | €0 | -€5,532 | -100% |
| Operating income | 70/76A | €26,170,171 | €32,134,471 | +€6.0m | +22.8% |
| Turnover | 70 | €25,997,670 | €31,911,253 | +€5.9m | +22.7% |
| Other operating income | 74 | €172,501 | €223,218 | +€50,716 | +29.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €25,643,420 | €31,712,685 | +€6.1m | +23.7% |
| Goods for resale, raw materials and consumables | 60 | €21,340,737 | €27,133,212 | +€5.8m | +27.1% |
| Purchases | 600/8 | €23,500,278 | €26,512,219 | +€3.0m | +12.8% |
| Change in stocks: decrease (increase) | 609 | -€2,159,541 | €620,994 | +€2.8m | |
| Services and other goods | 61 | €3,059,574 | €3,272,537 | +€212,963 | +7.0% |
| Remuneration, social security and pensions | 62 | €524,465 | €633,298 | +€108,832 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €543,040 | €632,555 | +€89,515 | +16.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€689 | -€82,891 | -€82,202 | -11,933% |
| Other operating charges | 640/8 | €176,292 | €123,973 | -€52,319 | -29.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €526,751 | €421,785 | -€104,966 | -19.9% |
| Financial income | 75/76B | €50,213 | €131,405 | +€81,192 | +162% |
| Recurring financial income | 75 | €50,213 | €131,405 | +€81,192 | +162% |
| Income from current assets | 751 | €4,429 | €3,139 | -€1,289 | -29.1% |
| Other financial income | 752/9 | €45,785 | €128,266 | +€82,481 | +180% |
| Financial charges | 65/66B | €232,942 | €306,675 | +€73,732 | +31.7% |
| Recurring financial charges | 65 | €232,942 | €306,675 | +€73,732 | +31.7% |
| Debt charges | 650 | €231,469 | €303,691 | +€72,222 | +31.2% |
| Other financial charges | 652/9 | €1,473 | €2,983 | +€1,510 | +102% |
| Profit (loss) for the period before taxes | 9903 | €344,022 | €246,516 | -€97,506 | -28.3% |
| Income taxes | 67/77 | €92,693 | €69,029 | -€23,664 | -25.5% |
| Taxes | 670/3 | €92,693 | €69,029 | -€23,664 | -25.5% |
| Profit (loss) for the period | 9904 | €251,329 | €177,487 | -€73,842 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €251,329 | €177,487 | -€73,842 | -29.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.