De Bruyne Instruments: 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 Instruments
Largest movements
- Cash -€28,894
down €28,894 (-9.3%), from €310,830 to €281,936
mainly Net result for the year (-€36,959) and Contributions, distributions and other (-€11,810)
- Receivables within one year -€11,150
down €11,150 (-43.6%), from €25,596 to €14,446
- Tangible fixed assets -€10,991
down €10,991 (-23.0%), from €47,860 to €36,868
of which Furniture and vehicles: -€10,991
- Reserves -€45,884
down €45,884 (-22.6%), from €203,219 to €157,335
of which Distributable reserves: -€45,884
- Gross operating margin +€17,850
up €17,850 (+52.2%), from -€34,185 to -€16,335
- Depreciation +€3,947
up €3,947 (+56.0%), from €7,044 to €10,991
- Financial charges +€1,370
up €1,370 (+17.8%), from €7,716 to €9,086
- Other operating charges -€407
down €407 (-31.5%), from €1,291 to €884
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 | €390,021 | €337,992 | -€52,029 | -13.3% |
| Fixed assets | 21/28 | €47,860 | €36,868 | -€10,991 | -23.0% |
| Tangible fixed assets | 22/27 | €47,860 | €36,868 | -€10,991 | -23.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €47,860 | €36,868 | -€10,991 | -23.0% |
| Current assets | 29/58 | €342,161 | €301,123 | -€41,038 | -12.0% |
| Stocks and contracts in progress | 3 | €1,563 | €1,190 | -€373 | -23.9% |
| Stocks | 30/36 | €1,563 | €1,190 | -€373 | -23.9% |
| Amounts receivable within one year | 40/41 | €25,596 | €14,446 | -€11,150 | -43.6% |
| Trade receivables | 40 | €25,596 | €14,446 | -€11,150 | -43.6% |
| Cash at bank and in hand | 54/58 | €310,830 | €281,936 | -€28,894 | -9.3% |
| Deferred charges and accrued income | 490/1 | €4,172 | €3,552 | -€620 | -14.9% |
| Total equity and liabilities | 10/49 | €390,021 | €337,992 | -€52,029 | -13.3% |
| Equity | 10/15 | €221,819 | €173,051 | -€48,769 | -22.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €203,219 | €157,335 | -€45,884 | -22.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,475 | €31,475 | = | 0.0% |
| Distributable reserves | 133 | €169,884 | €124,000 | -€45,884 | -27.0% |
| Profit (loss) carried forward | 14 | - | -€2,885 | -€2,885 | |
| Provisions and deferred taxes | 16 | €24,355 | €24,355 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €24,355 | €24,355 | = | 0.0% |
| Pensions and similar obligations | 160 | €24,355 | €24,355 | = | 0.0% |
| Amounts payable | 17/49 | €143,847 | €140,586 | -€3,260 | -2.3% |
| Amounts payable after more than one year | 17 | €121,877 | €121,595 | -€282 | -0.2% |
| Financial debts | 170/4 | €34,416 | €24,782 | -€9,633 | -28.0% |
| Other amounts payable | 178/9 | €87,461 | €96,813 | +€9,352 | +10.7% |
| Amounts payable within one year | 42/48 | €15,862 | €11,787 | -€4,075 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €9,289 | €8,739 | -€549 | -5.9% |
| Trade debts | 44 | €4,156 | €1,110 | -€3,045 | -73.3% |
| Suppliers | 440/4 | €4,156 | €1,110 | -€3,045 | -73.3% |
| Taxes, remuneration and social security | 45 | €2,417 | €1,937 | -€480 | -19.9% |
| Taxes | 450/3 | €2,417 | €1,937 | -€480 | -19.9% |
| Accrued charges and deferred income | 492/3 | €6,108 | €7,204 | +€1,096 | +17.9% |
| Non-recurring operating income | 76A | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,044 | €10,991 | +€3,947 | +56.0% |
| Other operating charges | 640/8 | €1,291 | €884 | -€407 | -31.5% |
| Gross operating margin | 9900 | -€34,185 | -€16,335 | +€17,850 | +52.2% |
| Operating profit (loss) | 9901 | -€42,521 | -€28,211 | +€14,310 | +33.7% |
| Financial income | 75/76B | €297 | €509 | +€211 | +71.1% |
| Recurring financial income | 75 | €297 | €509 | +€211 | +71.1% |
| Financial charges | 65/66B | €7,716 | €9,086 | +€1,370 | +17.8% |
| Recurring financial charges | 65 | €7,716 | €9,086 | +€1,370 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | -€49,940 | -€36,788 | +€13,152 | +26.3% |
| Income taxes | 67/77 | €208 | €170 | -€38 | -18.1% |
| Profit (loss) for the period | 9904 | -€50,148 | -€36,959 | +€13,189 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,148 | -€36,959 | +€13,189 | +26.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.