De Bruyne Björn: what changed
De Bruyne Björn
Largest movements
- Receivables within one year -€34,210
down €34,210 (-46.9%), from €72,924 to €38,714
of which Trade receivables: -€17,992
- Tangible fixed assets -€8,783
down €8,783 (-37.6%), from €23,351 to €14,567
of which Furniture and vehicles: -€6,303
- Cash +€7,486
new in 2025: €7,486
mainly Receivables within one year (+€34,210) and Net result for the year (+€13,043)
- Stocks and contracts -€2,430
down €2,430 (-22.5%), from €10,786 to €8,356
- Trade debts -€18,008
down €18,008 (-44.6%), from €40,393 to €22,385
- Current portion of long-term debt -€14,788
down €14,788 (-76.4%), from €19,361 to €4,574
- Tax, wage and social debts -€8,724
no longer reported in 2025 (was €8,724)
- Profit (loss) carried forward +€7,387
no longer reported in 2025 (was -€7,387)
- Short-term financial debts -€6,833
no longer reported in 2025 (was €6,833)
- Gross operating margin +€23,610
up €23,610 (+830%), from €2,846 to €26,456
- Taxes +€2,361
up €2,361 (+1,463%), from €161 to €2,522
- Financial charges +€1,432
up €1,432 (+63.2%), from €2,266 to €3,698
- Depreciation -€1,337
down €1,337 (-19.4%), from €6,881 to €5,544
- Other operating charges +€757
up €757 (+71.7%), from €1,055 to €1,811
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,061 | €69,123 | -€37,938 | -35.4% |
| Fixed assets | 21/28 | €23,351 | €14,567 | -€8,783 | -37.6% |
| Tangible fixed assets | 22/27 | €23,351 | €14,567 | -€8,783 | -37.6% |
| Plant, machinery and equipment | 23 | €15,230 | €12,750 | -€2,481 | -16.3% |
| Furniture and vehicles | 24 | €8,121 | €1,818 | -€6,303 | -77.6% |
| Current assets | 29/58 | €83,710 | €54,556 | -€29,154 | -34.8% |
| Stocks and contracts in progress | 3 | €10,786 | €8,356 | -€2,430 | -22.5% |
| Stocks | 30/36 | €10,786 | €8,356 | -€2,430 | -22.5% |
| Amounts receivable within one year | 40/41 | €72,924 | €38,714 | -€34,210 | -46.9% |
| Trade receivables | 40 | €43,699 | €25,707 | -€17,992 | -41.2% |
| Other amounts receivable | 41 | €29,224 | €13,007 | -€16,217 | -55.5% |
| Cash at bank and in hand | 54/58 | - | €7,486 | +€7,486 | |
| Total equity and liabilities | 10/49 | €107,061 | €69,123 | -€37,938 | -35.4% |
| Equity | 10/15 | €27,375 | €40,418 | +€13,043 | +47.6% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €31,262 | €36,918 | +€5,656 | +18.1% |
| Distributable reserves | 133 | €31,262 | €36,918 | +€5,656 | +18.1% |
| Profit (loss) carried forward | 14 | -€7,387 | - | +€7,387 | |
| Amounts payable | 17/49 | €79,686 | €28,705 | -€50,980 | -64.0% |
| Amounts payable after more than one year | 17 | €2,701 | €1,747 | -€955 | -35.3% |
| Financial debts | 170/4 | €2,701 | €1,747 | -€955 | -35.3% |
| Amounts payable within one year | 42/48 | €76,984 | €26,959 | -€50,025 | -65.0% |
| Current portion of amounts payable after more than one year | 42 | €19,361 | €4,574 | -€14,788 | -76.4% |
| Financial debts | 43 | €6,833 | - | -€6,833 | |
| Credit institutions | 430/8 | €6,833 | - | -€6,833 | |
| Trade debts | 44 | €40,393 | €22,385 | -€18,008 | -44.6% |
| Suppliers | 440/4 | €40,393 | €22,385 | -€18,008 | -44.6% |
| Taxes, remuneration and social security | 45 | €8,724 | - | -€8,724 | |
| Taxes | 450/3 | €8,724 | - | -€8,724 | |
| Other amounts payable | 47/48 | €1,673 | - | -€1,673 | |
| Non-recurring operating income | 76A | - | €760 | +€760 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,881 | €5,544 | -€1,337 | -19.4% |
| Other operating charges | 640/8 | €1,055 | €1,811 | +€757 | +71.7% |
| Gross operating margin | 9900 | €2,846 | €26,456 | +€23,610 | +830% |
| Operating profit (loss) | 9901 | -€5,090 | €19,101 | +€24,191 | |
| Financial income | 75/76B | €131 | €161 | +€30 | +23.2% |
| Recurring financial income | 75 | €131 | €161 | +€30 | +23.2% |
| Financial charges | 65/66B | €2,266 | €3,698 | +€1,432 | +63.2% |
| Recurring financial charges | 65 | €2,266 | €3,698 | +€1,432 | +63.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,225 | €15,565 | +€22,790 | |
| Income taxes | 67/77 | €161 | €2,522 | +€2,361 | +1,463% |
| Profit (loss) for the period | 9904 | -€7,387 | €13,043 | +€20,429 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,387 | €13,043 | +€20,429 |
Next steps
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 3 November 2026 via checked.be.