De Bruyne CS: 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 CS
Largest movements
- Receivables within one year +€124,961
up €124,961 (+128.9%), from €96,933 to €221,894
of which Trade receivables: +€120,034
- Tangible fixed assets -€77,266
down €77,266 (-5.3%), from €1.4m to €1.4m
of which Land and buildings: -€115,257
- Debts after one year -€208,101
down €208,101 (-11.6%), from €1.8m to €1.6m
- Profit (loss) carried forward +€132,929
up €132,929 (+197.6%), from €67,259 to €200,187
- Tax, wage and social debts +€62,276
up €62,276 (+586.3%), from €10,622 to €72,898
- Trade debts +€31,874
up €31,874 (+45.2%), from €70,475 to €102,349
- Gross operating margin +€141,280
up €141,280 (+67.8%), from €208,523 to €349,803
- Other operating charges -€139,350
down €139,350 (-92.2%), from €151,090 to €11,741
- Depreciation +€76,973
up €76,973 (+437.3%), from €17,601 to €94,574
- Taxes +€45,653
up €45,653 (+926.7%), from €4,926 to €50,579
- Financial charges +€36,046
up €36,046 (+148.0%), from €24,352 to €60,398
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 | €2,199,437 | €2,229,564 | +€30,126 | +1.4% |
| Fixed assets | 21/28 | €2,048,642 | €1,971,376 | -€77,266 | -3.8% |
| Tangible fixed assets | 22/27 | €1,448,642 | €1,371,376 | -€77,266 | -5.3% |
| Land and buildings | 22 | €1,447,371 | €1,332,114 | -€115,257 | -8.0% |
| Plant, machinery and equipment | 23 | €1,271 | €39,262 | +€37,991 | +2990.0% |
| Financial fixed assets | 28 | €600,000 | €600,000 | = | 0.0% |
| Current assets | 29/58 | €150,796 | €258,188 | +€107,392 | +71.2% |
| Amounts receivable within one year | 40/41 | €96,933 | €221,894 | +€124,961 | +128.9% |
| Trade receivables | 40 | €86,859 | €206,894 | +€120,034 | +138.2% |
| Other amounts receivable | 41 | €10,074 | €15,000 | +€4,926 | +48.9% |
| Cash at bank and in hand | 54/58 | €53,328 | €33,700 | -€19,628 | -36.8% |
| Deferred charges and accrued income | 490/1 | €535 | €2,595 | +€2,060 | +385.3% |
| Total equity and liabilities | 10/49 | €2,199,437 | €2,229,564 | +€30,126 | +1.4% |
| Equity | 10/15 | €107,259 | €240,187 | +€132,929 | +123.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,259 | €200,187 | +€132,929 | +197.6% |
| Amounts payable | 17/49 | €2,092,179 | €1,989,376 | -€102,802 | -4.9% |
| Amounts payable after more than one year | 17 | €1,798,103 | €1,590,001 | -€208,101 | -11.6% |
| Financial debts | 170/4 | €1,798,103 | €1,590,001 | -€208,101 | -11.6% |
| Amounts payable within one year | 42/48 | €292,254 | €393,349 | +€101,095 | +34.6% |
| Current portion of amounts payable after more than one year | 42 | €211,157 | €218,101 | +€6,944 | +3.3% |
| Trade debts | 44 | €70,475 | €102,349 | +€31,874 | +45.2% |
| Suppliers | 440/4 | €70,475 | €102,349 | +€31,874 | +45.2% |
| Taxes, remuneration and social security | 45 | €10,622 | €72,898 | +€62,276 | +586.3% |
| Taxes | 450/3 | €10,622 | €72,898 | +€62,276 | +586.3% |
| Accrued charges and deferred income | 492/3 | €1,822 | €6,026 | +€4,204 | +230.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,601 | €94,574 | +€76,973 | +437.3% |
| Other operating charges | 640/8 | €151,090 | €11,741 | -€139,350 | -92.2% |
| Gross operating margin | 9900 | €208,523 | €349,803 | +€141,280 | +67.8% |
| Operating profit (loss) | 9901 | €39,831 | €243,488 | +€203,657 | +511.3% |
| Financial income | 75/76B | - | €418 | +€418 | |
| Recurring financial income | 75 | - | €418 | +€418 | |
| Financial charges | 65/66B | €24,352 | €60,398 | +€36,046 | +148.0% |
| Recurring financial charges | 65 | €24,352 | €60,398 | +€36,046 | +148.0% |
| Profit (loss) for the period before taxes | 9903 | €15,479 | €183,508 | +€168,028 | +1085.5% |
| Income taxes | 67/77 | €4,926 | €50,579 | +€45,653 | +926.7% |
| Profit (loss) for the period | 9904 | €10,553 | €132,929 | +€122,376 | +1159.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,553 | €132,929 | +€122,376 | +1159.6% |
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 11 October 2026 via checked.be.