DE BRUYNE VERZEKERINGEN: what changed
DE BRUYNE VERZEKERINGEN
Largest movements
- Cash +€14,384
up €14,384 (+37.6%), from €38,262 to €52,646
mainly Net result for the year (+€33,307) and Depreciation (+€15,336)
- Tangible fixed assets -€10,426
down €10,426 (-46.0%), from €22,665 to €12,240
of which Furniture and vehicles: -€9,673
- Receivables within one year -€5,685
down €5,685 (-64.2%), from €8,855 to €3,170
- Intangible fixed assets -€4,500
down €4,500 (-25.0%), from €18,000 to €13,500
- Short-term financial debts -€18,934
down €18,934 (-38.6%), from €49,092 to €30,158
- Reserves +€10,000
up €10,000 (+6.1%), from €164,000 to €174,000
- Other debts +€4,262
up €4,262 (+27.8%), from €15,347 to €19,609
- Gross operating margin +€7,991
up €7,991 (+14.1%), from €56,756 to €64,748
- Taxes +€4,399
up €4,399 (+31.8%), from €13,830 to €18,229
- Financial income +€1,112
up €1,112 (+46.1%), from €2,410 to €3,522
- Depreciation -€1,099
down €1,099 (-6.7%), from €16,435 to €15,336
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €263,016 | €256,521 | -€6,495 | -2.5% |
| Fixed assets | 21/28 | €40,665 | €25,740 | -€14,926 | -36.7% |
| Intangible fixed assets | 21 | €18,000 | €13,500 | -€4,500 | -25.0% |
| Tangible fixed assets | 22/27 | €22,665 | €12,240 | -€10,426 | -46.0% |
| Plant, machinery and equipment | 23 | €2,171 | €1,419 | -€753 | -34.7% |
| Furniture and vehicles | 24 | €20,494 | €10,821 | -€9,673 | -47.2% |
| Current assets | 29/58 | €222,350 | €230,781 | +€8,431 | +3.8% |
| Amounts receivable within one year | 40/41 | €8,855 | €3,170 | -€5,685 | -64.2% |
| Other amounts receivable | 41 | €8,855 | €3,170 | -€5,685 | -64.2% |
| Current investments | 50/53 | €174,695 | €174,162 | -€533 | -0.3% |
| Cash at bank and in hand | 54/58 | €38,262 | €52,646 | +€14,384 | +37.6% |
| Deferred charges and accrued income | 490/1 | €539 | €803 | +€265 | +49.1% |
| Total equity and liabilities | 10/49 | €263,016 | €256,521 | -€6,495 | -2.5% |
| Equity | 10/15 | €194,513 | €204,821 | +€10,307 | +5.3% |
| Contributions | 10/11 | €16,100 | €16,100 | = | 0.0% |
| Reserves | 13 | €164,000 | €174,000 | +€10,000 | +6.1% |
| Distributable reserves | 133 | €164,000 | €174,000 | +€10,000 | +6.1% |
| Profit (loss) carried forward | 14 | €14,413 | €14,721 | +€307 | +2.1% |
| Amounts payable | 17/49 | €68,502 | €51,700 | -€16,802 | -24.5% |
| Amounts payable within one year | 42/48 | €68,502 | €51,700 | -€16,802 | -24.5% |
| Financial debts | 43 | €49,092 | €30,158 | -€18,934 | -38.6% |
| Credit institutions | 430/8 | €49,092 | €30,158 | -€18,934 | -38.6% |
| Trade debts | 44 | €3,313 | €937 | -€2,375 | -71.7% |
| Suppliers | 440/4 | €3,313 | €937 | -€2,375 | -71.7% |
| Taxes, remuneration and social security | 45 | €750 | €996 | +€246 | +32.8% |
| Taxes | 450/3 | €750 | €996 | +€246 | +32.8% |
| Other amounts payable | 47/48 | €15,347 | €19,609 | +€4,262 | +27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,435 | €15,336 | -€1,099 | -6.7% |
| Other operating charges | 640/8 | €542 | €560 | +€18 | +3.3% |
| Gross operating margin | 9900 | €56,756 | €64,748 | +€7,991 | +14.1% |
| Operating profit (loss) | 9901 | €39,779 | €48,852 | +€9,073 | +22.8% |
| Financial income | 75/76B | €2,410 | €3,522 | +€1,112 | +46.1% |
| Recurring financial income | 75 | €2,410 | €3,522 | +€1,112 | +46.1% |
| Financial charges | 65/66B | €607 | €837 | +€231 | +38.0% |
| Recurring financial charges | 65 | €607 | €837 | +€231 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | €41,583 | €51,537 | +€9,954 | +23.9% |
| Income taxes | 67/77 | €13,830 | €18,229 | +€4,399 | +31.8% |
| Profit (loss) for the period | 9904 | €27,753 | €33,307 | +€5,555 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,753 | €33,307 | +€5,555 | +20.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.