DE BRUYN DANNY: 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 BRUYN DANNY
Largest movements
- Tangible fixed assets -€22,887
down €22,887 (-48.1%), from €47,608 to €24,720
of which Furniture and vehicles: -€18,323
- Receivables within one year -€20,085
down €20,085 (-79.0%), from €25,426 to €5,342
of which Other amounts receivable: -€14,448
- Profit (loss) carried forward -€16,270
down €16,270, from €4,127 to -€12,143
- Reserves -€12,069
down €12,069 (-26.3%), from €45,850 to €33,781
of which Distributable reserves: -€12,069
- Debts after one year -€8,738
down €8,738 (-92.7%), from €9,431 to €692
- Trade debts -€4,930
down €4,930 (-61.0%), from €8,086 to €3,156
- Current portion of long-term debt -€1,409
down €1,409 (-13.9%), from €10,147 to €8,738
- Purchases and services +€14,390
up €14,390 (+12.4%), from €116,011 to €130,401
- Gross operating margin -€6,997
down €6,997 (-63.6%), from €11,008 to €4,011
- Depreciation -€1,629
down €1,629 (-7.8%), from €20,800 to €19,170
- Taxes +€142
new in 2025: €142
- Financial charges -€126
down €126 (-26.9%), from €468 to €342
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 | €84,900 | €41,588 | -€43,312 | -51.0% |
| Fixed assets | 21/28 | €52,108 | €29,220 | -€22,887 | -43.9% |
| Tangible fixed assets | 22/27 | €47,608 | €24,720 | -€22,887 | -48.1% |
| Plant, machinery and equipment | 23 | €8,066 | €365 | -€7,701 | -95.5% |
| Furniture and vehicles | 24 | €39,542 | €21,219 | -€18,323 | -46.3% |
| Other tangible fixed assets | 26 | - | €3,136 | +€3,136 | |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €32,792 | €12,367 | -€20,425 | -62.3% |
| Stocks and contracts in progress | 3 | €750 | €750 | = | 0.0% |
| Stocks | 30/36 | €750 | €750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,426 | €5,342 | -€20,085 | -79.0% |
| Trade receivables | 40 | €9,136 | €3,500 | -€5,636 | -61.7% |
| Other amounts receivable | 41 | €16,290 | €1,842 | -€14,448 | -88.7% |
| Cash at bank and in hand | 54/58 | €3,787 | €3,329 | -€458 | -12.1% |
| Deferred charges and accrued income | 490/1 | €2,829 | €2,947 | +€118 | +4.2% |
| Total equity and liabilities | 10/49 | €84,900 | €41,588 | -€43,312 | -51.0% |
| Equity | 10/15 | €56,177 | €27,839 | -€28,339 | -50.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,850 | €33,781 | -€12,069 | -26.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €43,990 | €31,921 | -€12,069 | -27.4% |
| Profit (loss) carried forward | 14 | €4,127 | -€12,143 | -€16,270 | |
| Amounts payable | 17/49 | €28,723 | €13,749 | -€14,974 | -52.1% |
| Amounts payable after more than one year | 17 | €9,431 | €692 | -€8,738 | -92.7% |
| Financial debts | 170/4 | €9,431 | €692 | -€8,738 | -92.7% |
| Amounts payable within one year | 42/48 | €19,292 | €13,057 | -€6,235 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €10,147 | €8,738 | -€1,409 | -13.9% |
| Trade debts | 44 | €8,086 | €3,156 | -€4,930 | -61.0% |
| Suppliers | 440/4 | €8,086 | €3,156 | -€4,930 | -61.0% |
| Taxes, remuneration and social security | 45 | €1,060 | €1,163 | +€103 | +9.7% |
| Taxes | 450/3 | €1,060 | €1,163 | +€103 | +9.7% |
| Non-recurring operating income | 76A | - | €3,383 | +€3,383 | |
| Goods, raw materials, services and sundry goods | 60/61 | €116,011 | €130,401 | +€14,390 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,800 | €19,170 | -€1,629 | -7.8% |
| Other operating charges | 640/8 | €635 | €641 | +€6 | +0.9% |
| Gross operating margin | 9900 | €11,008 | €4,011 | -€6,997 | -63.6% |
| Operating profit (loss) | 9901 | -€10,427 | -€15,800 | -€5,373 | -51.5% |
| Financial income | 75/76B | €25 | €15 | -€10 | -40.7% |
| Recurring financial income | 75 | €25 | €15 | -€10 | -40.7% |
| Financial charges | 65/66B | €468 | €342 | -€126 | -26.9% |
| Recurring financial charges | 65 | €468 | €342 | -€126 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,870 | -€16,127 | -€5,257 | -48.4% |
| Income taxes | 67/77 | - | €142 | +€142 | |
| Profit (loss) for the period | 9904 | -€10,870 | -€16,270 | -€5,400 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,870 | -€16,270 | -€5,400 | -49.7% |
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 24 October 2026 via checked.be.