DE BRUYN: what changed
What changed
DE BRUYN
NACE 25.510, Coating of metals
filed annual accounts (NBB)
Net result for the year
€17,709
2024 · €14,161+€3,548
Equity
€784,591
2024 · €769,761+€14,830
Cash
€160,392
2024 · €107,253+€53,140
Balance sheet total
€3.5m
2024 · €3.5m+€37,893
Largest movements
Assets
- Receivables within one year +€255,194
up €255,194 (+66.5%), from €383,526 to €638,721
of which Trade receivables: +€255,490
- Tangible fixed assets -€245,056
down €245,056 (-9.5%), from €2.6m to €2.3m
- Cash +€53,140
up €53,140 (+49.5%), from €107,253 to €160,392
mainly Depreciation (+€312,730) and Trade debts (+€224,810)
Equity and liabilities
- Debts after one year -€266,432
down €266,432 (-13.1%), from €2.0m to €1.8m
- Trade debts +€224,810
up €224,810 (+118%), from €191,054 to €415,864
- Reserves +€171,634
up €171,634 (+40.6%), from €422,851 to €594,485
of which Distributable reserves: +€171,634
- Profit (loss) carried forward -€153,925
down €153,925 (-100%), from €153,925 to €0
- Tax, wage and social debts +€50,283
up €50,283 (+46.3%), from €108,594 to €158,876
of which Remuneration and social security: +€48,491
Income statement
- Provisions +€120,966
up €120,966, from -€120,966 to €0
- Gross operating margin +€78,454
up €78,454 (+6.7%), from €1.2m to €1.3m
- Depreciation -€22,202
down €22,202 (-6.6%), from €334,932 to €312,730
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
€14,161
Gross operating margin
+€78,454
Staff costs
+€12,405
Depreciation
+€22,202
Write-downs
-€6,398
Provisions
-€120,966
Other operating charges
+€8,676
Financial income
+€1,602
Financial charges
+€5,667
Taxes
+€1,906
Result 2025
€17,709
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
+€339,343
Investment
-€60,060
Financing
-€226,143
Cash 2024
€107,253
From operations (derived)
+€339,343
Net result for the year
+€17,709
Depreciation
+€312,730
Stocks and contracts
+€3,961
Receivables within one year
-€255,194
Deferred charges and accrued income
+€13,810
Trade debts
+€224,810
Tax, wage and social debts
+€50,283
Other debts
+€3,625
Accrued charges and deferred income
-€32,390
Investment (derived)
-€60,060
Investment in fixed assets (net)
-€60,060
Financing
-€226,143
Debts after one year
-€266,432
Current portion of long-term debt
+€15,668
Short-term financial debts
+€27,500
Contributions, distributions and other
-€2,879
Cash 2025
€160,392
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,511,909 | €3,549,802 | +€37,893 | +1.1% |
| Fixed assets | 21/28 | €2,667,731 | €2,415,061 | -€252,670 | -9.5% |
| Intangible fixed assets | 21 | €76,140 | €68,526 | -€7,614 | -10.0% |
| Tangible fixed assets | 22/27 | €2,575,571 | €2,330,515 | -€245,056 | -9.5% |
| Land and buildings | 22 | €1,771,391 | €1,680,582 | -€90,809 | -5.1% |
| Plant, machinery and equipment | 23 | €435,423 | €368,398 | -€67,025 | -15.4% |
| Furniture and vehicles | 24 | €101,782 | €53,339 | -€48,443 | -47.6% |
| Leasing and similar rights | 25 | €161,260 | €141,702 | -€19,558 | -12.1% |
| Other tangible fixed assets | 26 | €105,714 | €86,493 | -€19,221 | -18.2% |
| Financial fixed assets | 28 | €16,020 | €16,020 | = | 0.0% |
| Current assets | 29/58 | €844,178 | €1,134,741 | +€290,563 | +34.4% |
| Stocks and contracts in progress | 3 | €267,679 | €263,718 | -€3,961 | -1.5% |
| Stocks | 30/36 | €267,679 | €263,718 | -€3,961 | -1.5% |
| Amounts receivable within one year | 40/41 | €383,526 | €638,721 | +€255,194 | +66.5% |
| Trade receivables | 40 | €375,311 | €630,800 | +€255,490 | +68.1% |
| Other amounts receivable | 41 | €8,216 | €7,921 | -€295 | -3.6% |
| Cash at bank and in hand | 54/58 | €107,253 | €160,392 | +€53,140 | +49.5% |
| Deferred charges and accrued income | 490/1 | €85,720 | €71,910 | -€13,810 | -16.1% |
| Total equity and liabilities | 10/49 | €3,511,909 | €3,549,802 | +€37,893 | +1.1% |
| Equity | 10/15 | €769,761 | €784,591 | +€14,830 | +1.9% |
| Contributions | 10/11 | €177,149 | €177,149 | = | 0.0% |
| Capital | 10 | €177,149 | €177,149 | = | 0.0% |
| Issued capital | 100 | €177,149 | €177,149 | = | 0.0% |
| Reserves | 13 | €422,851 | €594,485 | +€171,634 | +40.6% |
| Non-distributable reserves | 130/1 | €17,715 | €17,715 | = | 0.0% |
| Legal reserve | 130 | €17,715 | €17,715 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,594 | €3,594 | = | 0.0% |
| Distributable reserves | 133 | €401,542 | €573,176 | +€171,634 | +42.7% |
| Profit (loss) carried forward | 14 | €153,925 | €0 | -€153,925 | -100% |
| Investment grants | 15 | €15,836 | €12,957 | -€2,879 | -18.2% |
| Provisions and deferred taxes | 16 | €21,704 | €21,704 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €21,704 | €21,704 | = | 0.0% |
| Environmental obligations | 163 | €21,704 | - | -€21,704 | |
| Other liabilities and charges | 164/5 | - | €21,704 | +€21,704 | |
| Amounts payable | 17/49 | €2,720,444 | €2,743,507 | +€23,064 | +0.8% |
| Amounts payable after more than one year | 17 | €2,036,271 | €1,769,839 | -€266,432 | -13.1% |
| Financial debts | 170/4 | €2,036,271 | €1,769,839 | -€266,432 | -13.1% |
| Amounts payable within one year | 42/48 | €649,793 | €971,678 | +€321,885 | +49.5% |
| Current portion of amounts payable after more than one year | 42 | €317,497 | €333,165 | +€15,668 | +4.9% |
| Financial debts | 43 | €22,500 | €50,000 | +€27,500 | +122% |
| Credit institutions | 430/8 | €22,500 | €50,000 | +€27,500 | +122% |
| Trade debts | 44 | €191,054 | €415,864 | +€224,810 | +118% |
| Suppliers | 440/4 | €191,054 | €415,864 | +€224,810 | +118% |
| Taxes, remuneration and social security | 45 | €108,594 | €158,876 | +€50,283 | +46.3% |
| Taxes | 450/3 | €27,320 | €29,112 | +€1,792 | +6.6% |
| Remuneration and social security | 454/9 | €81,274 | €129,764 | +€48,491 | +59.7% |
| Other amounts payable | 47/48 | €10,148 | €13,773 | +€3,625 | +35.7% |
| Accrued charges and deferred income | 492/3 | €34,380 | €1,990 | -€32,390 | -94.2% |
| Non-recurring operating income | 76A | €71,239 | €0 | -€71,239 | -100% |
| Remuneration, social security and pensions | 62 | €862,939 | €850,534 | -€12,405 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €334,932 | €312,730 | -€22,202 | -6.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,398 | +€6,398 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€120,966 | €0 | +€120,966 | |
| Other operating charges | 640/8 | €25,712 | €17,036 | -€8,676 | -33.7% |
| Gross operating margin | 9900 | €1,179,337 | €1,257,791 | +€78,454 | +6.7% |
| Operating profit (loss) | 9901 | €76,721 | €71,094 | -€5,628 | -7.3% |
| Financial income | 75/76B | €4,011 | €5,613 | +€1,602 | +39.9% |
| Recurring financial income | 75 | €4,011 | €5,613 | +€1,602 | +39.9% |
| Financial charges | 65/66B | €65,344 | €59,677 | -€5,667 | -8.7% |
| Recurring financial charges | 65 | €65,344 | €59,677 | -€5,667 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €15,389 | €17,030 | +€1,642 | +10.7% |
| Income taxes | 67/77 | €1,228 | -€678 | -€1,906 | |
| Profit (loss) for the period | 9904 | €14,161 | €17,709 | +€3,548 | +25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,161 | €17,709 | +€3,548 | +25.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.