DEBRAUWER A.V.: what changed
DEBRAUWER A.V.
Largest movements
- Tangible fixed assets +€125,215
up €125,215 (+66.5%), from €188,267 to €313,482
of which Other tangible fixed assets: +€138,159
- Cash -€51,314
down €51,314 (-80.0%), from €64,122 to €12,808
mainly Investment in fixed assets (net) (-€149,032) and Debts after one year (-€17,874)
- Other debts +€49,743
up €49,743 (+370%), from €13,452 to €63,194
- Reserves +€28,331
up €28,331 (+35.2%), from €80,468 to €108,799
- Debts after one year -€17,874
down €17,874 (-13.5%), from €132,853 to €114,979
- Trade debts +€12,288
up €12,288 (+160%), from €7,691 to €19,978
of which Suppliers: +€9,788
- Gross operating margin +€15,119
up €15,119 (+26.9%), from €56,165 to €71,284
- Taxes +€5,031
up €5,031 (+107%), from €4,719 to €9,750
- Depreciation -€1,263
down €1,263 (-5.0%), from €25,081 to €23,817
- Financial charges +€1,188
up €1,188 (+26.5%), from €4,478 to €5,666
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 | €262,379 | €336,124 | +€73,745 | +28.1% |
| Fixed assets | 21/28 | €188,267 | €313,482 | +€125,215 | +66.5% |
| Tangible fixed assets | 22/27 | €188,267 | €313,482 | +€125,215 | +66.5% |
| Land and buildings | 22 | €181,837 | €167,125 | -€14,712 | -8.1% |
| Plant, machinery and equipment | 23 | €1,234 | €2,715 | +€1,481 | +120% |
| Furniture and vehicles | 24 | €5,196 | €5,483 | +€287 | +5.5% |
| Other tangible fixed assets | 26 | - | €138,159 | +€138,159 | |
| Current assets | 29/58 | €74,112 | €22,642 | -€51,470 | -69.4% |
| Amounts receivable within one year | 40/41 | €8,636 | €9,164 | +€528 | +6.1% |
| Trade receivables | 40 | €8,066 | €8,915 | +€848 | +10.5% |
| Other amounts receivable | 41 | €570 | €250 | -€320 | -56.2% |
| Cash at bank and in hand | 54/58 | €64,122 | €12,808 | -€51,314 | -80.0% |
| Deferred charges and accrued income | 490/1 | €1,354 | €670 | -€684 | -50.5% |
| Total equity and liabilities | 10/49 | €262,379 | €336,124 | +€73,745 | +28.1% |
| Equity | 10/15 | €86,668 | €114,999 | +€28,331 | +32.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €80,468 | €108,799 | +€28,331 | +35.2% |
| Distributable reserves | 133 | €80,468 | €108,799 | +€28,331 | +35.2% |
| Amounts payable | 17/49 | €175,712 | €221,126 | +€45,414 | +25.8% |
| Amounts payable after more than one year | 17 | €132,853 | €114,979 | -€17,874 | -13.5% |
| Financial debts | 170/4 | €132,853 | €114,979 | -€17,874 | -13.5% |
| Amounts payable within one year | 42/48 | €42,859 | €106,147 | +€63,288 | +148% |
| Current portion of amounts payable after more than one year | 42 | €17,449 | €17,874 | +€425 | +2.4% |
| Trade debts | 44 | €7,691 | €19,978 | +€12,288 | +160% |
| Suppliers | 440/4 | €5,191 | €14,978 | +€9,788 | +189% |
| Bills of exchange payable | 441 | €2,500 | €5,000 | +€2,500 | +100% |
| Taxes, remuneration and social security | 45 | €4,268 | €5,100 | +€833 | +19.5% |
| Taxes | 450/3 | €4,268 | €5,100 | +€833 | +19.5% |
| Other amounts payable | 47/48 | €13,452 | €63,194 | +€49,743 | +370% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,081 | €23,817 | -€1,263 | -5.0% |
| Other operating charges | 640/8 | €3,460 | €3,139 | -€321 | -9.3% |
| Gross operating margin | 9900 | €56,165 | €71,284 | +€15,119 | +26.9% |
| Operating profit (loss) | 9901 | €27,625 | €44,328 | +€16,703 | +60.5% |
| Financial income | 75/76B | €181 | €253 | +€72 | +39.7% |
| Recurring financial income | 75 | €181 | €253 | +€72 | +39.7% |
| Financial charges | 65/66B | €4,478 | €5,666 | +€1,188 | +26.5% |
| Recurring financial charges | 65 | €4,478 | €5,666 | +€1,188 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | €23,327 | €38,914 | +€15,587 | +66.8% |
| Income taxes | 67/77 | €4,719 | €9,750 | +€5,031 | +107% |
| Profit (loss) for the period | 9904 | €18,608 | €29,164 | +€10,556 | +56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,608 | €29,164 | +€10,556 | +56.7% |
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 5 November 2026 via checked.be.