DE BRUYNE: what changed
Two fiscal 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 BRUYNE
Largest movements
- Receivables within one year -€35,886
down €35,886 (-11.2%), from €320,818 to €284,932
of which Other amounts receivable: -€25,961
- Other debts -€35,000
down €35,000 (-42.7%), from €81,920 to €46,920
- Trade debts -€17,332
down €17,332 (-15.7%), from €110,678 to €93,346
- Reserves +€9,691
up €9,691 (+2.7%), from €364,643 to €374,334
of which Distributable reserves: +€9,691
- Tax, wage and social debts +€7,099
up €7,099 (+83.4%), from €8,510 to €15,610
- Gross operating margin -€23,550
down €23,550 (-25.0%), from €94,370 to €70,820
- Taxes -€9,358
down €9,358 (-28.3%), from €33,121 to €23,763
- Financial income -€6,555
down €6,555 (-40.2%), from €16,302 to €9,747
- Write-downs +€6,554
new in 2025: €6,554
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.
Cash bridge derived
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 | €586,202 | €550,661 | -€35,542 | -6.1% |
| Fixed assets | 21/28 | €29,021 | €28,615 | -€405 | -1.4% |
| Intangible fixed assets | 21 | €15,988 | €15,988 | = | 0.0% |
| Tangible fixed assets | 22/27 | €13,032 | €12,627 | -€405 | -3.1% |
| Plant, machinery and equipment | 23 | €13,032 | €12,627 | -€405 | -3.1% |
| Current assets | 29/58 | €557,182 | €522,045 | -€35,136 | -6.3% |
| Amounts receivable within one year | 40/41 | €320,818 | €284,932 | -€35,886 | -11.2% |
| Trade receivables | 40 | €47,696 | €37,770 | -€9,925 | -20.8% |
| Other amounts receivable | 41 | €273,122 | €247,162 | -€25,961 | -9.5% |
| Cash at bank and in hand | 54/58 | €236,364 | €237,114 | +€750 | +0.3% |
| Total equity and liabilities | 10/49 | €586,202 | €550,661 | -€35,542 | -6.1% |
| Equity | 10/15 | €385,094 | €394,785 | +€9,691 | +2.5% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €364,643 | €374,334 | +€9,691 | +2.7% |
| Tax-exempt reserves | 132 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €362,143 | €371,834 | +€9,691 | +2.7% |
| Amounts payable | 17/49 | €201,108 | €155,875 | -€45,233 | -22.5% |
| Amounts payable within one year | 42/48 | €201,108 | €155,875 | -€45,233 | -22.5% |
| Trade debts | 44 | €110,678 | €93,346 | -€17,332 | -15.7% |
| Suppliers | 440/4 | €110,678 | €93,346 | -€17,332 | -15.7% |
| Taxes, remuneration and social security | 45 | €8,510 | €15,610 | +€7,099 | +83.4% |
| Taxes | 450/3 | €8,510 | €15,610 | +€7,099 | +83.4% |
| Other amounts payable | 47/48 | €81,920 | €46,920 | -€35,000 | -42.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,627 | €1,945 | -€683 | -26.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,554 | +€6,554 | |
| Other operating charges | 640/8 | €1,001 | €1,075 | +€74 | +7.4% |
| Gross operating margin | 9900 | €94,370 | €70,820 | -€23,550 | -25.0% |
| Operating profit (loss) | 9901 | €90,742 | €61,246 | -€29,496 | -32.5% |
| Financial income | 75/76B | €16,302 | €9,747 | -€6,555 | -40.2% |
| Recurring financial income | 75 | €16,302 | €9,747 | -€6,555 | -40.2% |
| Financial charges | 65/66B | €511 | €539 | +€27 | +5.3% |
| Recurring financial charges | 65 | €511 | €539 | +€27 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €106,533 | €70,455 | -€36,078 | -33.9% |
| Income taxes | 67/77 | €33,121 | €23,763 | -€9,358 | -28.3% |
| Profit (loss) for the period | 9904 | €73,412 | €46,691 | -€26,720 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €73,412 | €46,691 | -€26,720 | -36.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.