DEBRAUWER: 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.
DEBRAUWER
Largest movements
- Tangible fixed assets +€30,665
up €30,665 (+32.8%), from €93,561 to €124,226
of which Furniture and vehicles: +€27,764
- Cash -€16,446
down €16,446 (-18.6%), from €88,459 to €72,013
mainly Investment in fixed assets (net) (-€69,050) and Tax, wage and social debts (-€6,263)
- Receivables within one year +€5,953
up €5,953 (+87.6%), from €6,794 to €12,747
of which Other amounts receivable: +€4,756
- Debts after one year +€15,381
up €15,381 (+98.8%), from €15,572 to €30,953
- Trade debts +€6,633
up €6,633, from €0 to €6,633
- Tax, wage and social debts -€6,263
down €6,263 (-71.2%), from €8,801 to €2,537
of which Taxes: -€6,263
- Current portion of long-term debt +€4,094
up €4,094 (+34.6%), from €11,822 to €15,916
- Taxes +€43,403
up €43,403, from -€42,905 to €498
- Depreciation +€7,917
up €7,917 (+26.0%), from €30,468 to €38,385
- Gross operating margin -€5,551
down €5,551 (-9.9%), from €56,046 to €50,495
- Financial charges +€1,032
up €1,032 (+53.1%), from €1,943 to €2,975
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 | €192,796 | €214,185 | +€21,388 | +11.1% |
| Fixed assets | 21/28 | €93,561 | €124,226 | +€30,665 | +32.8% |
| Tangible fixed assets | 22/27 | €93,561 | €124,226 | +€30,665 | +32.8% |
| Land and buildings | 22 | €19,371 | €14,528 | -€4,843 | -25.0% |
| Plant, machinery and equipment | 23 | €460 | €8,204 | +€7,744 | +1,682% |
| Furniture and vehicles | 24 | €73,730 | €101,494 | +€27,764 | +37.7% |
| Current assets | 29/58 | €99,235 | €89,959 | -€9,277 | -9.3% |
| Amounts receivable within one year | 40/41 | €6,794 | €12,747 | +€5,953 | +87.6% |
| Trade receivables | 40 | €6,584 | €7,782 | +€1,197 | +18.2% |
| Other amounts receivable | 41 | €210 | €4,965 | +€4,756 | +2,269% |
| Cash at bank and in hand | 54/58 | €88,459 | €72,013 | -€16,446 | -18.6% |
| Deferred charges and accrued income | 490/1 | €3,982 | €5,199 | +€1,217 | +30.6% |
| Total equity and liabilities | 10/49 | €192,796 | €214,185 | +€21,388 | +11.1% |
| Equity | 10/15 | €142,195 | €142,195 | = | 0.0% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €111,195 | €111,195 | = | 0.0% |
| Distributable reserves | 133 | €111,195 | €111,195 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €50,601 | €71,989 | +€21,388 | +42.3% |
| Amounts payable after more than one year | 17 | €15,572 | €30,953 | +€15,381 | +98.8% |
| Financial debts | 170/4 | €15,572 | €30,953 | +€15,381 | +98.8% |
| Amounts payable within one year | 42/48 | €34,126 | €40,086 | +€5,960 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €11,822 | €15,916 | +€4,094 | +34.6% |
| Trade debts | 44 | €0 | €6,633 | +€6,633 | |
| Suppliers | 440/4 | €0 | €6,633 | +€6,633 | |
| Taxes, remuneration and social security | 45 | €8,801 | €2,537 | -€6,263 | -71.2% |
| Taxes | 450/3 | €7,426 | €1,162 | -€6,263 | -84.3% |
| Remuneration and social security | 454/9 | €1,375 | €1,375 | = | 0.0% |
| Other amounts payable | 47/48 | €13,503 | €14,999 | +€1,496 | +11.1% |
| Accrued charges and deferred income | 492/3 | €903 | €951 | +€48 | +5.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,468 | €38,385 | +€7,917 | +26.0% |
| Other operating charges | 640/8 | €946 | €796 | -€150 | -15.8% |
| Non-recurring operating charges | 66A | - | €7,577 | +€7,577 | |
| Gross operating margin | 9900 | €56,046 | €50,495 | -€5,551 | -9.9% |
| Operating profit (loss) | 9901 | €24,632 | €3,737 | -€20,895 | -84.8% |
| Financial income | 75/76B | €0 | €4 | +€4 | |
| Recurring financial income | 75 | €0 | €4 | +€4 | |
| Financial charges | 65/66B | €1,943 | €2,975 | +€1,032 | +53.1% |
| Recurring financial charges | 65 | €1,943 | €2,975 | +€1,032 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | €22,688 | €765 | -€21,923 | -96.6% |
| Income taxes | 67/77 | -€42,905 | €498 | +€43,403 | |
| Profit (loss) for the period | 9904 | €65,593 | €267 | -€65,326 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €65,593 | €267 | -€65,326 | -99.6% |
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 19 October 2026 via checked.be.