De Bruycker MC: 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.
De Bruycker MC
Largest movements
- Cash +€24,441
up €24,441 (+22.5%), from €108,836 to €133,277
mainly Net result for the year (+€101,461) and Other debts (+€27,693)
- Deferred charges and accrued income +€10,614
up €10,614 (+475%), from €2,233 to €12,848
- Tangible fixed assets -€3,097
down €3,097 (-42.7%), from €7,246 to €4,149
- Receivables within one year -€2,645
down €2,645 (-9.9%), from €26,753 to €24,108
of which Other amounts receivable: -€2,354
- Other debts +€27,693
up €27,693 (+34.5%), from €80,378 to €108,071
- Reserves -€25,069
down €25,069 (-85.1%), from €29,471 to €4,402
- Tax, wage and social debts +€17,749
up €17,749 (+156%), from €11,405 to €29,154
of which Taxes: +€17,749
- Trade debts +€8,940
up €8,940 (+171%), from €5,215 to €14,155
- Gross operating margin +€23,368
up €23,368 (+20.7%), from €112,783 to €136,152
- Taxes +€6,024
up €6,024 (+25.0%), from €24,059 to €30,083
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.
Derived cash bridge
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 | €145,069 | €174,382 | +€29,313 | +20.2% |
| Fixed assets | 21/28 | €7,246 | €4,149 | -€3,097 | -42.7% |
| Tangible fixed assets | 22/27 | €7,246 | €4,149 | -€3,097 | -42.7% |
| Furniture and vehicles | 24 | €7,246 | €4,149 | -€3,097 | -42.7% |
| Current assets | 29/58 | €137,823 | €170,233 | +€32,410 | +23.5% |
| Amounts receivable within one year | 40/41 | €26,753 | €24,108 | -€2,645 | -9.9% |
| Trade receivables | 40 | €19,415 | €19,124 | -€291 | -1.5% |
| Other amounts receivable | 41 | €7,338 | €4,984 | -€2,354 | -32.1% |
| Cash at bank and in hand | 54/58 | €108,836 | €133,277 | +€24,441 | +22.5% |
| Deferred charges and accrued income | 490/1 | €2,233 | €12,848 | +€10,614 | +475% |
| Total equity and liabilities | 10/49 | €145,069 | €174,382 | +€29,313 | +20.2% |
| Equity | 10/15 | €48,071 | €23,002 | -€25,069 | -52.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,471 | €4,402 | -€25,069 | -85.1% |
| Distributable reserves | 133 | €29,471 | €4,402 | -€25,069 | -85.1% |
| Amounts payable | 17/49 | €96,998 | €151,380 | +€54,382 | +56.1% |
| Amounts payable within one year | 42/48 | €96,998 | €151,380 | +€54,382 | +56.1% |
| Trade debts | 44 | €5,215 | €14,155 | +€8,940 | +171% |
| Suppliers | 440/4 | €5,215 | €14,155 | +€8,940 | +171% |
| Taxes, remuneration and social security | 45 | €11,405 | €29,154 | +€17,749 | +156% |
| Taxes | 450/3 | €9,302 | €27,051 | +€17,749 | +191% |
| Remuneration and social security | 454/9 | €2,103 | €2,103 | = | 0.0% |
| Other amounts payable | 47/48 | €80,378 | €108,071 | +€27,693 | +34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,097 | €3,097 | = | 0.0% |
| Other operating charges | 640/8 | €1,079 | €1,240 | +€161 | +14.9% |
| Gross operating margin | 9900 | €112,783 | €136,152 | +€23,368 | +20.7% |
| Operating profit (loss) | 9901 | €108,607 | €131,815 | +€23,208 | +21.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €229 | €272 | +€43 | +18.8% |
| Recurring financial charges | 65 | €229 | €272 | +€43 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €108,379 | €131,544 | +€23,165 | +21.4% |
| Income taxes | 67/77 | €24,059 | €30,083 | +€6,024 | +25.0% |
| Profit (loss) for the period | 9904 | €84,319 | €101,461 | +€17,142 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €84,319 | €101,461 | +€17,142 | +20.3% |
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 29 October 2026 via checked.be.