DEBELS BRUNO: what changed
DEBELS BRUNO
Largest movements
- Cash +€25,141
up €25,141 (+96.1%), from €26,151 to €51,292
mainly Net result for the year (+€15,748) and Receivables within one year (+€8,553)
- Receivables within one year -€8,553
down €8,553 (-54.6%), from €15,656 to €7,103
- Reserves +€15,748
new in 2025: €15,748
- Trade debts +€5,140
up €5,140 (+2,045%), from €251 to €5,391
- Tax, wage and social debts -€2,605
down €2,605 (-45.1%), from €5,773 to €3,168
- Profit (loss) carried forward -€1,666
down €1,666 (-5.9%), from €28,347 to €26,681
- Gross operating margin -€20,661
down €20,661 (-46.8%), from €44,126 to €23,465
- Depreciation -€2,967
down €2,967 (-94.7%), from €3,134 to €167
- Taxes -€2,929
down €2,929 (-27.7%), from €10,565 to €7,636
- Other operating charges -€485
down €485 (-47.9%), from €1,013 to €528
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 | €42,728 | €59,336 | +€16,609 | +38.9% |
| Fixed assets | 21/28 | €218 | €52 | -€167 | -76.4% |
| Tangible fixed assets | 22/27 | €218 | €52 | -€167 | -76.4% |
| Plant, machinery and equipment | 23 | €218 | €52 | -€167 | -76.4% |
| Current assets | 29/58 | €42,509 | €59,285 | +€16,775 | +39.5% |
| Amounts receivable within one year | 40/41 | €15,656 | €7,103 | -€8,553 | -54.6% |
| Other amounts receivable | 41 | €15,656 | €7,103 | -€8,553 | -54.6% |
| Cash at bank and in hand | 54/58 | €26,151 | €51,292 | +€25,141 | +96.1% |
| Deferred charges and accrued income | 490/1 | €702 | €889 | +€187 | +26.6% |
| Total equity and liabilities | 10/49 | €42,728 | €59,336 | +€16,609 | +38.9% |
| Equity | 10/15 | €33,347 | €47,430 | +€14,082 | +42.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €15,748 | +€15,748 | |
| Distributable reserves | 133 | - | €15,748 | +€15,748 | |
| Profit (loss) carried forward | 14 | €28,347 | €26,681 | -€1,666 | -5.9% |
| Amounts payable | 17/49 | €9,380 | €11,907 | +€2,526 | +26.9% |
| Amounts payable within one year | 42/48 | €9,380 | €11,907 | +€2,526 | +26.9% |
| Financial debts | 43 | €1,690 | €1,682 | -€9 | -0.5% |
| Credit institutions | 430/8 | €1,690 | €1,682 | -€9 | -0.5% |
| Trade debts | 44 | €251 | €5,391 | +€5,140 | +2,045% |
| Suppliers | 440/4 | €251 | €5,391 | +€5,140 | +2,045% |
| Taxes, remuneration and social security | 45 | €5,773 | €3,168 | -€2,605 | -45.1% |
| Taxes | 450/3 | €5,773 | €3,168 | -€2,605 | -45.1% |
| Other amounts payable | 47/48 | €1,666 | €1,666 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,134 | €167 | -€2,967 | -94.7% |
| Other operating charges | 640/8 | €1,013 | €528 | -€485 | -47.9% |
| Gross operating margin | 9900 | €44,126 | €23,465 | -€20,661 | -46.8% |
| Operating profit (loss) | 9901 | €39,979 | €22,771 | -€17,209 | -43.0% |
| Financial income | 75/76B | €772 | €733 | -€39 | -5.1% |
| Recurring financial income | 75 | €772 | €733 | -€39 | -5.1% |
| Financial charges | 65/66B | €173 | €119 | -€54 | -31.2% |
| Recurring financial charges | 65 | €173 | €119 | -€54 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €40,578 | €23,385 | -€17,194 | -42.4% |
| Income taxes | 67/77 | €10,565 | €7,636 | -€2,929 | -27.7% |
| Profit (loss) for the period | 9904 | €30,013 | €15,748 | -€14,265 | -47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,013 | €15,748 | -€14,265 | -47.5% |
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 2 November 2026 via checked.be.