De Bruyne Jef: 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 Jef
Largest movements
- Cash -€14,680
down €14,680 (-22.1%), from €66,305 to €51,624
mainly Debts after one year (-€85,000) and Tax, wage and social debts (-€28,241)
- Profit (loss) carried forward +€94,233
up €94,233 (+119.9%), from €78,605 to €172,838
- Debts after one year -€85,000
down €85,000 (-22.2%), from €382,500 to €297,500
- Tax, wage and social debts -€28,241
down €28,241 (-65.0%), from €43,435 to €15,194
of which Taxes: -€23,361
- Gross operating margin +€24,244
up €24,244 (+20.2%), from €119,927 to €144,171
- Taxes +€5,210
up €5,210 (+19.9%), from €26,202 to €31,411
- Financial charges +€3,255
up €3,255 (+21.5%), from €15,121 to €18,376
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 | €664,555 | €650,064 | -€14,491 | -2.2% |
| Current assets | 29/58 | €664,555 | €650,064 | -€14,491 | -2.2% |
| Amounts receivable within one year | 40/41 | €18,251 | €18,440 | +€189 | +1.0% |
| Trade receivables | 40 | €18,251 | €18,440 | +€189 | +1.0% |
| Current investments | 50/53 | €580,000 | €580,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €66,305 | €51,624 | -€14,680 | -22.1% |
| Total equity and liabilities | 10/49 | €664,555 | €650,064 | -€14,491 | -2.2% |
| Equity | 10/15 | €128,605 | €222,838 | +€94,233 | +73.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,605 | €172,838 | +€94,233 | +119.9% |
| Amounts payable | 17/49 | €535,951 | €427,226 | -€108,724 | -20.3% |
| Amounts payable after more than one year | 17 | €382,500 | €297,500 | -€85,000 | -22.2% |
| Financial debts | 170/4 | €382,500 | €297,500 | -€85,000 | -22.2% |
| Amounts payable within one year | 42/48 | €153,451 | €127,712 | -€25,739 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €85,000 | €85,000 | = | 0.0% |
| Trade debts | 44 | €26 | €2,258 | +€2,232 | +8567.4% |
| Suppliers | 440/4 | €26 | €2,258 | +€2,232 | +8567.4% |
| Taxes, remuneration and social security | 45 | €43,435 | €15,194 | -€28,241 | -65.0% |
| Taxes | 450/3 | €36,093 | €12,732 | -€23,361 | -64.7% |
| Remuneration and social security | 454/9 | €7,342 | €2,462 | -€4,881 | -66.5% |
| Other amounts payable | 47/48 | €24,989 | €25,260 | +€270 | +1.1% |
| Accrued charges and deferred income | 492/3 | - | €2,015 | +€2,015 | |
| Other operating charges | 640/8 | - | €150 | +€150 | |
| Gross operating margin | 9900 | €119,927 | €144,171 | +€24,244 | +20.2% |
| Operating profit (loss) | 9901 | €119,927 | €144,021 | +€24,094 | +20.1% |
| Financial charges | 65/66B | €15,121 | €18,376 | +€3,255 | +21.5% |
| Recurring financial charges | 65 | €15,121 | €18,376 | +€3,255 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | €104,806 | €125,645 | +€20,838 | +19.9% |
| Income taxes | 67/77 | €26,202 | €31,411 | +€5,210 | +19.9% |
| Profit (loss) for the period | 9904 | €78,605 | €94,233 | +€15,629 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €78,605 | €94,233 | +€15,629 | +19.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.