DE BRUYNE: what changed
What changed
DE BRUYNE
NACE 46.620, Wholesale of machine tools
filed annual accounts (NBB)
Net result for the year
€338,811
2024 · €383,733-€44,921
Equity
€5.1m
2024 · €6.2m-€1.2m
Cash
€791,642
2024 · €526,820+€264,822
Balance sheet total
€5.5m
2024 · €6.6m-€1.1m
Largest movements
Assets
- Current investments -€1.5m
down €1.5m (-100%), from €1.5m to €0
- Tangible fixed assets +€271,292
up €271,292 (+18.1%), from €1.5m to €1.8m
of which Land and buildings: +€198,756
- Cash +€264,822
up €264,822 (+50.3%), from €526,820 to €791,642
mainly Current investments (+€1.5m) and Net result for the year (+€338,811)
- Stocks and contracts -€146,095
down €146,095 (-6.2%), from €2.4m to €2.2m
Equity and liabilities
- Contributions -€1.5m
down €1.5m (-53.4%), from €2.8m to €1.3m
- Reserves +€338,811
up €338,811 (+9.9%), from €3.4m to €3.8m
of which Distributable reserves: +€392,111
Income statement
- Depreciation +€51,224
up €51,224 (+27.3%), from €187,358 to €238,582
- Staff costs +€37,540
up €37,540 (+4.5%), from €836,122 to €873,661
- Gross operating margin +€28,636
up €28,636 (+1.9%), from €1.5m to €1.5m
- Financial income +€24,175
up €24,175 (+37.4%), from €64,692 to €88,867
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
€383,733
Gross operating margin
+€28,636
Staff costs
-€37,540
Depreciation
-€51,224
Write-downs
-€1,018
Other operating charges
-€8,705
Financial income
+€24,175
Financial charges
+€1,662
Taxes
-€907
Result 2025
€338,811
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
+€774,696
Investment
+€990,126
Financing
-€1.5m
Cash 2024
€526,820
From operations (derived)
+€774,696
Net result for the year
+€338,811
Depreciation
+€238,582
Stocks and contracts
+€146,095
Receivables within one year
+€22,515
Deferred charges and accrued income
+€11,618
Trade debts
+€26,473
Tax, wage and social debts
-€48,469
Other debts
+€47,511
Accrued charges and deferred income
-€8,441
Investment (derived)
+€990,126
Investment in fixed assets (net)
-€509,874
Current investments
+€1.5m
Financing
-€1.5m
Contributions, distributions and other
-€1.5m
Cash 2025
€791,642
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,605,728 | €5,461,613 | -€1.1m | -17.3% |
| Fixed assets | 21/28 | €1,505,490 | €1,776,782 | +€271,292 | +18.0% |
| Tangible fixed assets | 22/27 | €1,501,299 | €1,772,591 | +€271,292 | +18.1% |
| Land and buildings | 22 | €1,257,004 | €1,455,760 | +€198,756 | +15.8% |
| Plant, machinery and equipment | 23 | €146,536 | €145,744 | -€792 | -0.5% |
| Furniture and vehicles | 24 | €97,760 | €171,087 | +€73,328 | +75.0% |
| Financial fixed assets | 28 | €4,191 | €4,191 | = | 0.0% |
| Current assets | 29/58 | €5,100,237 | €3,684,831 | -€1.4m | -27.8% |
| Stocks and contracts in progress | 3 | €2,355,492 | €2,209,397 | -€146,095 | -6.2% |
| Stocks | 30/36 | €2,355,492 | €2,209,397 | -€146,095 | -6.2% |
| Amounts receivable within one year | 40/41 | €682,221 | €659,706 | -€22,515 | -3.3% |
| Trade receivables | 40 | €614,266 | €576,916 | -€37,350 | -6.1% |
| Other amounts receivable | 41 | €67,955 | €82,790 | +€14,834 | +21.8% |
| Current investments | 50/53 | €1,500,000 | €0 | -€1.5m | -100% |
| Cash at bank and in hand | 54/58 | €526,820 | €791,642 | +€264,822 | +50.3% |
| Deferred charges and accrued income | 490/1 | €35,705 | €24,086 | -€11,618 | -32.5% |
| Total equity and liabilities | 10/49 | €6,605,728 | €5,461,613 | -€1.1m | -17.3% |
| Equity | 10/15 | €6,244,315 | €5,083,126 | -€1.2m | -18.6% |
| Contributions | 10/11 | €2,808,510 | €1,308,510 | -€1.5m | -53.4% |
| Capital | 10 | €2,808,510 | €1,308,510 | -€1.5m | -53.4% |
| Issued capital | 100 | €2,808,510 | €1,308,510 | -€1.5m | -53.4% |
| Reserves | 13 | €3,435,805 | €3,774,616 | +€338,811 | +9.9% |
| Non-distributable reserves | 130/1 | €184,151 | €130,851 | -€53,300 | -28.9% |
| Legal reserve | 130 | €184,151 | €130,851 | -€53,300 | -28.9% |
| Tax-exempt reserves | 132 | €72,179 | €72,179 | = | 0.0% |
| Distributable reserves | 133 | €3,179,475 | €3,571,587 | +€392,111 | +12.3% |
| Amounts payable | 17/49 | €361,413 | €378,487 | +€17,074 | +4.7% |
| Amounts payable within one year | 42/48 | €344,214 | €369,729 | +€25,515 | +7.4% |
| Trade debts | 44 | €43,597 | €70,070 | +€26,473 | +60.7% |
| Suppliers | 440/4 | €43,597 | €70,070 | +€26,473 | +60.7% |
| Taxes, remuneration and social security | 45 | €216,909 | €168,440 | -€48,469 | -22.3% |
| Taxes | 450/3 | €118,321 | €66,922 | -€51,399 | -43.4% |
| Remuneration and social security | 454/9 | €98,589 | €101,518 | +€2,929 | +3.0% |
| Other amounts payable | 47/48 | €83,708 | €131,219 | +€47,511 | +56.8% |
| Accrued charges and deferred income | 492/3 | €17,198 | €8,758 | -€8,441 | -49.1% |
| Non-recurring operating income | 76A | €100 | €0 | -€100 | -100% |
| Remuneration, social security and pensions | 62 | €836,122 | €873,661 | +€37,540 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €187,358 | €238,582 | +€51,224 | +27.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €445 | €1,462 | +€1,018 | +229% |
| Other operating charges | 640/8 | €11,722 | €20,427 | +€8,705 | +74.3% |
| Gross operating margin | 9900 | €1,513,721 | €1,542,356 | +€28,636 | +1.9% |
| Operating profit (loss) | 9901 | €478,074 | €408,224 | -€69,850 | -14.6% |
| Financial income | 75/76B | €64,692 | €88,867 | +€24,175 | +37.4% |
| Recurring financial income | 75 | €64,692 | €88,867 | +€24,175 | +37.4% |
| Financial charges | 65/66B | €9,852 | €8,190 | -€1,662 | -16.9% |
| Recurring financial charges | 65 | €9,852 | €8,190 | -€1,662 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €532,914 | €488,900 | -€44,014 | -8.3% |
| Income taxes | 67/77 | €149,181 | €150,089 | +€907 | +0.6% |
| Profit (loss) for the period | 9904 | €383,733 | €338,811 | -€44,921 | -11.7% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €383,733 | €338,811 | -€44,921 | -11.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.