DE BRUYNE CONSULTING: 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 BRUYNE CONSULTING
Largest movements
- Tangible fixed assets -€43,890
down €43,890 (-11.1%), from €394,065 to €350,175
of which Land and buildings: -€30,670
- Cash +€13,872
up €13,872 (+458%), from €3,031 to €16,903
mainly Depreciation (+€43,890) and Net result for the year (+€16,602)
- Debts after one year -€42,390
down €42,390 (-13.5%), from €314,049 to €271,660
- Tax, wage and social debts -€18,237
down €18,237 (-78.4%), from €23,271 to €5,034
- Reserves +€16,602
up €16,602 (+33.5%), from €49,596 to €66,198
of which Distributable reserves: +€16,602
- Accrued charges and deferred income +€8,722
new in 2025: €8,722
- Other operating charges -€18,411
down €18,411 (-78.7%), from €23,399 to €4,988
- Gross operating margin +€10,026
up €10,026 (+16.4%), from €61,318 to €71,344
- Financial income +€1,854
up €1,854 (+2,486%), from €75 to €1,928
- Financial charges -€948
down €948 (-10.9%), from €8,718 to €7,770
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 | €481,018 | €454,472 | -€26,546 | -5.5% |
| Fixed assets | 21/28 | €394,065 | €350,175 | -€43,890 | -11.1% |
| Tangible fixed assets | 22/27 | €394,065 | €350,175 | -€43,890 | -11.1% |
| Land and buildings | 22 | €291,753 | €261,083 | -€30,670 | -10.5% |
| Furniture and vehicles | 24 | €12,253 | €9,675 | -€2,578 | -21.0% |
| Other tangible fixed assets | 26 | €90,059 | €79,417 | -€10,642 | -11.8% |
| Current assets | 29/58 | €86,953 | €104,297 | +€17,344 | +19.9% |
| Amounts receivable within one year | 40/41 | €83,922 | €87,136 | +€3,214 | +3.8% |
| Trade receivables | 40 | €12,100 | €15,326 | +€3,226 | +26.7% |
| Other amounts receivable | 41 | €71,822 | €71,810 | -€12 | 0.0% |
| Cash at bank and in hand | 54/58 | €3,031 | €16,903 | +€13,872 | +458% |
| Deferred charges and accrued income | 490/1 | - | €258 | +€258 | |
| Total equity and liabilities | 10/49 | €481,018 | €454,472 | -€26,546 | -5.5% |
| Equity | 10/15 | €55,796 | €72,398 | +€16,602 | +29.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,596 | €66,198 | +€16,602 | +33.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €29,596 | €46,198 | +€16,602 | +56.1% |
| Amounts payable | 17/49 | €425,222 | €382,074 | -€43,148 | -10.1% |
| Amounts payable after more than one year | 17 | €314,049 | €271,660 | -€42,390 | -13.5% |
| Financial debts | 170/4 | €314,049 | €271,660 | -€42,390 | -13.5% |
| Amounts payable within one year | 42/48 | €111,173 | €101,692 | -€9,480 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €42,918 | €43,133 | +€215 | +0.5% |
| Trade debts | 44 | €4,177 | €8,229 | +€4,051 | +97.0% |
| Suppliers | 440/4 | €4,177 | €8,229 | +€4,051 | +97.0% |
| Taxes, remuneration and social security | 45 | €23,271 | €5,034 | -€18,237 | -78.4% |
| Taxes | 450/3 | €23,271 | €5,034 | -€18,237 | -78.4% |
| Other amounts payable | 47/48 | €40,806 | €45,297 | +€4,491 | +11.0% |
| Accrued charges and deferred income | 492/3 | - | €8,722 | +€8,722 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,577 | €43,890 | +€313 | +0.7% |
| Other operating charges | 640/8 | €23,399 | €4,988 | -€18,411 | -78.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €61,318 | €71,344 | +€10,026 | +16.4% |
| Operating profit (loss) | 9901 | -€5,658 | €22,466 | +€28,124 | |
| Financial income | 75/76B | €75 | €1,928 | +€1,854 | +2,486% |
| Recurring financial income | 75 | €75 | €1,928 | +€1,854 | +2,486% |
| Financial charges | 65/66B | €8,718 | €7,770 | -€948 | -10.9% |
| Recurring financial charges | 65 | €8,718 | €7,770 | -€948 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,302 | €16,624 | +€30,926 | |
| Income taxes | 67/77 | - | €22 | +€22 | |
| Profit (loss) for the period | 9904 | -€14,302 | €16,602 | +€30,904 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,302 | €16,602 | +€30,904 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.