DE BRUYNE KRIS: 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 KRIS
Largest movements
- Cash +€24,735
up €24,735 (+25.6%), from €96,568 to €121,303
mainly Net result for the year (+€36,296) and Current portion of long-term debt (+€12,283)
- Deferred charges and accrued income +€5,614
new in 2025: €5,614
- Tangible fixed assets +€5,493
up €5,493 (+15.8%), from €34,723 to €40,215
of which Plant, machinery and equipment: +€14,900
- Receivables within one year -€4,011
down €4,011 (-17.8%), from €22,491 to €18,480
of which Other amounts receivable: -€15,746
- Reserves +€36,296
up €36,296 (+19.2%), from €188,898 to €225,194
of which Distributable reserves: +€36,296
- Short-term financial debts -€19,493
down €19,493 (-100%), from €19,493 to €0
- Current portion of long-term debt +€12,283
new in 2025: €12,283
- Trade debts +€10,043
up €10,043 (+290%), from €3,465 to €13,508
- Other debts -€8,469
down €8,469 (-61.3%), from €13,808 to €5,339
- Gross operating margin -€19,969
down €19,969 (-24.7%), from €80,886 to €60,917
- Taxes -€6,170
down €6,170 (-31.6%), from €19,506 to €13,336
- Depreciation +€1,646
up €1,646 (+16.7%), from €9,831 to €11,476
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 | €237,421 | €269,253 | +€31,831 | +13.4% |
| Fixed assets | 21/28 | €53,363 | €58,855 | +€5,493 | +10.3% |
| Tangible fixed assets | 22/27 | €34,723 | €40,215 | +€5,493 | +15.8% |
| Plant, machinery and equipment | 23 | €4,447 | €19,347 | +€14,900 | +335% |
| Furniture and vehicles | 24 | €30,276 | €20,869 | -€9,407 | -31.1% |
| Financial fixed assets | 28 | €18,640 | €18,640 | = | 0.0% |
| Current assets | 29/58 | €184,059 | €210,397 | +€26,339 | +14.3% |
| Amounts receivable after more than one year | 29 | €65,000 | €65,000 | = | 0.0% |
| Other amounts receivable | 291 | €65,000 | €65,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,491 | €18,480 | -€4,011 | -17.8% |
| Trade receivables | 40 | - | €11,735 | +€11,735 | |
| Other amounts receivable | 41 | €22,491 | €6,745 | -€15,746 | -70.0% |
| Cash at bank and in hand | 54/58 | €96,568 | €121,303 | +€24,735 | +25.6% |
| Deferred charges and accrued income | 490/1 | - | €5,614 | +€5,614 | |
| Total equity and liabilities | 10/49 | €237,421 | €269,253 | +€31,831 | +13.4% |
| Equity | 10/15 | €195,098 | €231,394 | +€36,296 | +18.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €188,898 | €225,194 | +€36,296 | +19.2% |
| Tax-exempt reserves | 132 | €13,500 | €13,500 | = | 0.0% |
| Distributable reserves | 133 | €175,398 | €211,694 | +€36,296 | +20.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €42,324 | €37,859 | -€4,465 | -10.5% |
| Amounts payable within one year | 42/48 | €42,324 | €37,859 | -€4,465 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | - | €12,283 | +€12,283 | |
| Financial debts | 43 | €19,493 | €0 | -€19,493 | -100% |
| Credit institutions | 430/8 | €19,493 | €0 | -€19,493 | -100% |
| Trade debts | 44 | €3,465 | €13,508 | +€10,043 | +290% |
| Suppliers | 440/4 | €3,465 | €13,508 | +€10,043 | +290% |
| Taxes, remuneration and social security | 45 | €5,558 | €6,729 | +€1,171 | +21.1% |
| Taxes | 450/3 | €5,050 | €3,329 | -€1,721 | -34.1% |
| Remuneration and social security | 454/9 | €508 | €3,400 | +€2,892 | +569% |
| Other amounts payable | 47/48 | €13,808 | €5,339 | -€8,469 | -61.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,831 | €11,476 | +€1,646 | +16.7% |
| Other operating charges | 640/8 | €900 | €746 | -€154 | -17.1% |
| Gross operating margin | 9900 | €80,886 | €60,917 | -€19,969 | -24.7% |
| Operating profit (loss) | 9901 | €70,154 | €48,694 | -€21,460 | -30.6% |
| Financial income | 75/76B | €2,000 | €2,294 | +€294 | +14.7% |
| Recurring financial income | 75 | €2,000 | €2,294 | +€294 | +14.7% |
| Financial charges | 65/66B | €1,784 | €1,356 | -€428 | -24.0% |
| Recurring financial charges | 65 | €1,784 | €1,356 | -€428 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €70,370 | €49,632 | -€20,738 | -29.5% |
| Income taxes | 67/77 | €19,506 | €13,336 | -€6,170 | -31.6% |
| Profit (loss) for the period | 9904 | €50,865 | €36,296 | -€14,568 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €50,865 | €36,296 | -€14,568 | -28.6% |
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 27 October 2026 via checked.be.