DE RUYTE - DE WIT: what changed
DE RUYTE - DE WIT
Largest movements
- Cash -€437,568
down €437,568 (-49.1%), from €890,456 to €452,888
mainly Contributions, distributions and other (-€1.2m) and Debts after one year (-€281,625)
- Tangible fixed assets -€174,427
down €174,427 (-10.9%), from €1.6m to €1.4m
of which Land and buildings: -€277,918
- Current investments +€55,085
new in 2025: €55,085
- Receivables within one year +€53,491
up €53,491 (+52.3%), from €102,206 to €155,698
of which Other amounts receivable: +€97,480
- Reserves -€520,109
down €520,109 (-22.1%), from €2.3m to €1.8m
- Other debts +€310,986
up €310,986 (+19,284%), from €1,613 to €312,598
- Debts after one year -€281,625
down €281,625 (-23.6%), from €1.2m to €911,207
- Tax, wage and social debts -€68,749
down €68,749 (-50.4%), from €136,295 to €67,546
of which Taxes: -€76,746
- Short-term financial debts +€50,535
new in 2025: €50,535
- Financial income +€130,555
up €130,555 (+186%), from €70,260 to €200,815
- Gross operating margin -€30,404
down €30,404 (-3.6%), from €835,264 to €804,860
- Financial charges +€21,283
up €21,283 (+173%), from €12,331 to €33,613
- Taxes -€12,744
down €12,744 (-7.5%), from €170,030 to €157,286
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 | €3,841,279 | €3,339,076 | -€502,203 | -13.1% |
| Fixed assets | 21/28 | €2,846,141 | €2,671,714 | -€174,427 | -6.1% |
| Tangible fixed assets | 22/27 | €1,606,141 | €1,431,714 | -€174,427 | -10.9% |
| Land and buildings | 22 | €1,540,970 | €1,263,051 | -€277,918 | -18.0% |
| Plant, machinery and equipment | 23 | €17,823 | €45,471 | +€27,649 | +155% |
| Furniture and vehicles | 24 | €47,348 | €123,191 | +€75,843 | +160% |
| Financial fixed assets | 28 | €1,240,000 | €1,240,000 | = | 0.0% |
| Current assets | 29/58 | €995,138 | €667,363 | -€327,776 | -32.9% |
| Amounts receivable within one year | 40/41 | €102,206 | €155,698 | +€53,491 | +52.3% |
| Trade receivables | 40 | €82,159 | €38,170 | -€43,989 | -53.5% |
| Other amounts receivable | 41 | €20,048 | €117,528 | +€97,480 | +486% |
| Current investments | 50/53 | - | €55,085 | +€55,085 | |
| Cash at bank and in hand | 54/58 | €890,456 | €452,888 | -€437,568 | -49.1% |
| Deferred charges and accrued income | 490/1 | €2,477 | €3,693 | +€1,216 | +49.1% |
| Total equity and liabilities | 10/49 | €3,841,279 | €3,339,076 | -€502,203 | -13.1% |
| Equity | 10/15 | €2,367,627 | €1,857,051 | -€510,576 | -21.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,349,027 | €1,828,919 | -€520,109 | -22.1% |
| Distributable reserves | 133 | €2,349,027 | €1,828,919 | -€520,109 | -22.1% |
| Profit (loss) carried forward | 14 | - | €9,533 | +€9,533 | |
| Amounts payable | 17/49 | €1,473,652 | €1,482,025 | +€8,373 | +0.6% |
| Amounts payable after more than one year | 17 | €1,192,832 | €911,207 | -€281,625 | -23.6% |
| Financial debts | 170/4 | €1,192,832 | €911,207 | -€281,625 | -23.6% |
| Amounts payable within one year | 42/48 | €280,820 | €570,818 | +€289,998 | +103% |
| Current portion of amounts payable after more than one year | 42 | €142,816 | €139,589 | -€3,228 | -2.3% |
| Financial debts | 43 | - | €50,535 | +€50,535 | |
| Credit institutions | 430/8 | - | €50,535 | +€50,535 | |
| Trade debts | 44 | €96 | €550 | +€454 | +473% |
| Suppliers | 440/4 | €96 | €550 | +€454 | +473% |
| Taxes, remuneration and social security | 45 | €136,295 | €67,546 | -€68,749 | -50.4% |
| Taxes | 450/3 | €125,029 | €48,283 | -€76,746 | -61.4% |
| Remuneration and social security | 454/9 | €11,266 | €19,263 | +€7,996 | +71.0% |
| Other amounts payable | 47/48 | €1,613 | €312,598 | +€310,986 | +19,284% |
| Non-recurring operating income | 76A | - | €192,519 | +€192,519 | |
| Remuneration, social security and pensions | 62 | €60,844 | €61,372 | +€528 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,432 | €52,928 | -€3,504 | -6.2% |
| Other operating charges | 640/8 | €7,290 | €11,051 | +€3,761 | +51.6% |
| Gross operating margin | 9900 | €835,264 | €804,860 | -€30,404 | -3.6% |
| Operating profit (loss) | 9901 | €710,698 | €679,509 | -€31,189 | -4.4% |
| Financial income | 75/76B | €70,260 | €200,815 | +€130,555 | +186% |
| Recurring financial income | 75 | €70,260 | €200,815 | +€130,555 | +186% |
| Financial charges | 65/66B | €12,331 | €33,613 | +€21,283 | +173% |
| Recurring financial charges | 65 | €12,331 | €33,613 | +€21,283 | +173% |
| Profit (loss) for the period before taxes | 9903 | €768,627 | €846,710 | +€78,083 | +10.2% |
| Income taxes | 67/77 | €170,030 | €157,286 | -€12,744 | -7.5% |
| Profit (loss) for the period | 9904 | €598,597 | €689,424 | +€90,827 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €598,597 | €689,424 | +€90,827 | +15.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.