DEBRICO: 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.
What changed
DEBRICO
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€829,621
2024 · €987,106-€157,485
Equity
€5.6m
2024 · €4.8m+€789,306
Cash
€462,012
2024 · €62,302+€399,709
Balance sheet total
€15.0m
2024 · €14.6m+€448,163
Largest movements
Assets
- Cash +€399,709
up €399,709 (+642%), from €62,302 to €462,012
mainly Net result for the year (+€829,621) and Depreciation (+€656,757)
- Deferred charges and accrued income +€154,066
up €154,066 (+63.4%), from €242,844 to €396,910
Equity and liabilities
- Profit (loss) carried forward +€829,621
up €829,621 (+18.9%), from €4.4m to €5.2m
- Debts after one year -€413,852
down €413,852 (-6.9%), from €6.0m to €5.5m
- Current portion of long-term debt +€243,714
up €243,714 (+25.9%), from €940,010 to €1.2m
- Other debts -€235,347
down €235,347 (-18.0%), from €1.3m to €1.1m
Income statement
- Goods and materials +€2.4m
up €2.4m (+20.9%), from €11.3m to €13.6m
of which Purchases: +€1.7m
- Turnover +€1.7m
up €1.7m (+10.9%), from €15.9m to €17.7m
- Taxes -€327,872
down €327,872 (-52.6%), from €623,215 to €295,343
- Services and other goods -€260,076
down €260,076 (-17.0%), from €1.5m to €1.3m
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.
Result 2024
€987,106
Turnover
+€1.7m
Other operating income
-€10,894
Goods and materials
-€2.4m
Services and other goods
+€260,076
Staff costs
-€158,530
Depreciation
-€4,914
Other operating charges
-€65,945
Financial income
+€95,897
Financial charges
+€21,311
Taxes
+€327,872
Result 2025
€829,621
raises the resultlowers the result
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.
From operations
+€1.2m
Investment
-€591,568
Financing
-€210,453
Cash 2024
€62,302
From operations (derived)
+€1.2m
Net result for the year
+€829,621
Depreciation
+€656,757
Stocks and contracts
+€139,176
Receivables within one year
-€98,751
Deferred charges and accrued income
-€154,066
Trade debts
+€34,294
Tax, wage and social debts
+€5,179
Other debts
-€235,347
Accrued charges and deferred income
+€24,868
Investment (derived)
-€591,568
Investment in fixed assets (net)
-€591,568
Financing
-€210,453
Debts after one year
-€413,852
Current portion of long-term debt
+€243,714
Contributions, distributions and other
-€40,315
Cash 2025
€462,012
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,591,938 | €15,040,101 | +€448,163 | +3.1% |
| Fixed assets | 21/28 | €8,596,095 | €8,530,907 | -€65,188 | -0.8% |
| Tangible fixed assets | 22/27 | €8,588,470 | €8,523,282 | -€65,188 | -0.8% |
| Land and buildings | 22 | €7,200,314 | €6,968,525 | -€231,788 | -3.2% |
| Plant, machinery and equipment | 23 | €33,356 | €33,650 | +€294 | +0.9% |
| Furniture and vehicles | 24 | €668,801 | €527,848 | -€140,952 | -21.1% |
| Leasing and similar rights | 25 | - | €366,298 | +€366,298 | |
| Other tangible fixed assets | 26 | €686,000 | €626,960 | -€59,040 | -8.6% |
| Financial fixed assets | 28 | €7,625 | €7,625 | = | 0.0% |
| Other financial fixed assets | 284/8 | €7,625 | €7,625 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €7,625 | €7,625 | = | 0.0% |
| Current assets | 29/58 | €5,995,844 | €6,509,194 | +€513,351 | +8.6% |
| Stocks and contracts in progress | 3 | €3,854,561 | €3,715,384 | -€139,176 | -3.6% |
| Stocks | 30/36 | €3,854,561 | €3,715,384 | -€139,176 | -3.6% |
| Goods purchased for resale | 34 | €3,854,561 | €3,715,384 | -€139,176 | -3.6% |
| Amounts receivable within one year | 40/41 | €1,836,137 | €1,934,888 | +€98,751 | +5.4% |
| Trade receivables | 40 | €483,325 | €580,659 | +€97,334 | +20.1% |
| Other amounts receivable | 41 | €1,352,812 | €1,354,229 | +€1,417 | +0.1% |
| Cash at bank and in hand | 54/58 | €62,302 | €462,012 | +€399,709 | +642% |
| Deferred charges and accrued income | 490/1 | €242,844 | €396,910 | +€154,066 | +63.4% |
| Total equity and liabilities | 10/49 | €14,591,938 | €15,040,101 | +€448,163 | +3.1% |
| Equity | 10/15 | €4,831,051 | €5,620,357 | +€789,306 | +16.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,860 | €32,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €31,000 | €31,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,386,710 | €5,216,330 | +€829,621 | +18.9% |
| Investment grants | 15 | €405,282 | €364,967 | -€40,315 | -9.9% |
| Amounts payable | 17/49 | €9,760,887 | €9,419,744 | -€341,143 | -3.5% |
| Amounts payable after more than one year | 17 | €5,958,252 | €5,544,401 | -€413,852 | -6.9% |
| Financial debts | 170/4 | €5,958,252 | €5,544,401 | -€413,852 | -6.9% |
| Subordinated loans | 170 | €407,489 | €262,490 | -€144,999 | -35.6% |
| Leasing and similar obligations | 172 | €5,050,764 | €4,781,911 | -€268,853 | -5.3% |
| Credit institutions | 173 | €500,000 | €500,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,801,102 | €3,848,943 | +€47,841 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €940,010 | €1,183,724 | +€243,714 | +25.9% |
| Trade debts | 44 | €1,326,018 | €1,360,312 | +€34,294 | +2.6% |
| Suppliers | 440/4 | €1,326,018 | €1,360,312 | +€34,294 | +2.6% |
| Taxes, remuneration and social security | 45 | €224,503 | €229,682 | +€5,179 | +2.3% |
| Taxes | 450/3 | €92,587 | €42,636 | -€49,952 | -54.0% |
| Remuneration and social security | 454/9 | €131,915 | €187,046 | +€55,131 | +41.8% |
| Other amounts payable | 47/48 | €1,310,572 | €1,075,225 | -€235,347 | -18.0% |
| Accrued charges and deferred income | 492/3 | €1,532 | €26,400 | +€24,868 | +1,623% |
| Operating income | 70/76A | €16,040,249 | €17,762,455 | +€1.7m | +10.7% |
| Turnover | 70 | €15,940,789 | €17,673,889 | +€1.7m | +10.9% |
| Other operating income | 74 | €99,460 | €88,566 | -€10,894 | -11.0% |
| Operating charges | 60/66A | €14,293,905 | €16,618,677 | +€2.3m | +16.3% |
| Goods for resale, raw materials and consumables | 60 | €11,276,778 | €13,632,237 | +€2.4m | +20.9% |
| Purchases | 600/8 | €11,760,789 | €13,493,061 | +€1.7m | +14.7% |
| Change in stocks: decrease (increase) | 609 | -€484,010 | €139,176 | +€623,186 | |
| Services and other goods | 61 | €1,527,386 | €1,267,311 | -€260,076 | -17.0% |
| Remuneration, social security and pensions | 62 | €768,119 | €926,650 | +€158,530 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €651,843 | €656,757 | +€4,914 | +0.8% |
| Other operating charges | 640/8 | €69,778 | €135,723 | +€65,945 | +94.5% |
| Operating profit (loss) | 9901 | €1,746,344 | €1,143,778 | -€602,565 | -34.5% |
| Financial income | 75/76B | €72,125 | €168,022 | +€95,897 | +133% |
| Recurring financial income | 75 | €72,125 | €168,022 | +€95,897 | +133% |
| Other financial income | 752/9 | €72,125 | €168,022 | +€95,897 | +133% |
| Financial charges | 65/66B | €208,147 | €186,836 | -€21,311 | -10.2% |
| Recurring financial charges | 65 | €208,147 | €186,836 | -€21,311 | -10.2% |
| Debt charges | 650 | €172,516 | €148,714 | -€23,802 | -13.8% |
| Other financial charges | 652/9 | €35,631 | €38,122 | +€2,491 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €1,610,321 | €1,124,964 | -€485,357 | -30.1% |
| Income taxes | 67/77 | €623,215 | €295,343 | -€327,872 | -52.6% |
| Taxes | 670/3 | €623,215 | €295,343 | -€327,872 | -52.6% |
| Profit (loss) for the period | 9904 | €987,106 | €829,621 | -€157,485 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €987,106 | €829,621 | -€157,485 | -16.0% |
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.