DEBROUCKERE LAND: 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.
DEBROUCKERE LAND
Largest movements
- Stocks and contracts -€3.0m
down €3.0m (-11.1%), from €26.7m to €23.7m
- Cash +€879,188
up €879,188 (+1,407%), from €62,508 to €941,696
mainly Debts after one year (+€16.5m) and Stocks and contracts (+€3.0m)
- Current portion of long-term debt -€21.0m
no longer reported in 2025 (was €21.0m)
- Debts after one year +€16.5m
new in 2025: €16.5m
- Other debts +€2.2m
up €2.2m (+40.1%), from €5.6m to €7.8m
- Tax, wage and social debts +€290,494
new in 2025: €290,494
- Gross operating margin +€1.1m
up €1.1m, from -€4,268 to €1.1m
- Taxes +€290,494
new in 2025: €290,494
- Financial income -€19,595
down €19,595 (-99.1%), from €19,776 to €182
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 | €26,725,782 | €24,761,376 | -€2.0m | -7.4% |
| Current assets | 29/58 | €26,725,782 | €24,761,376 | -€2.0m | -7.4% |
| Stocks and contracts in progress | 3 | €26,662,521 | €23,691,429 | -€3.0m | -11.1% |
| Stocks | 30/36 | €26,662,521 | €23,691,429 | -€3.0m | -11.1% |
| Amounts receivable within one year | 40/41 | €752 | €128,250 | +€127,498 | +16,950% |
| Trade receivables | 40 | €752 | €128,250 | +€127,498 | +16,950% |
| Cash at bank and in hand | 54/58 | €62,508 | €941,696 | +€879,188 | +1,407% |
| Total equity and liabilities | 10/49 | €26,725,782 | €24,761,376 | -€2.0m | -7.4% |
| Equity | 10/15 | €146,499 | €144,459 | -€2,039 | -1.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,499 | €34,459 | -€2,039 | -5.6% |
| Amounts payable | 17/49 | €26,579,283 | €24,616,916 | -€2.0m | -7.4% |
| Amounts payable after more than one year | 17 | - | €16,460,000 | +€16.5m | |
| Financial debts | 170/4 | - | €16,460,000 | +€16.5m | |
| Amounts payable within one year | 42/48 | €26,579,283 | €8,156,916 | -€18.4m | -69.3% |
| Current portion of amounts payable after more than one year | 42 | €20,967,945 | - | -€21.0m | |
| Trade debts | 44 | €10,397 | €18,820 | +€8,423 | +81.0% |
| Suppliers | 440/4 | €10,397 | €18,820 | +€8,423 | +81.0% |
| Taxes, remuneration and social security | 45 | - | €290,494 | +€290,494 | |
| Taxes | 450/3 | - | €290,494 | +€290,494 | |
| Other amounts payable | 47/48 | €5,600,941 | €7,847,602 | +€2.2m | +40.1% |
| Other operating charges | 640/8 | €2,543 | €560 | -€1,982 | -78.0% |
| Gross operating margin | 9900 | -€4,268 | €1,123,267 | +€1.1m | |
| Operating profit (loss) | 9901 | -€6,811 | €1,122,707 | +€1.1m | |
| Financial income | 75/76B | €19,776 | €182 | -€19,595 | -99.1% |
| Recurring financial income | 75 | €19,776 | €182 | -€19,595 | -99.1% |
| Financial charges | 65/66B | €25,818 | €34,435 | +€8,617 | +33.4% |
| Recurring financial charges | 65 | €25,818 | €34,435 | +€8,617 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,852 | €1,088,454 | +€1.1m | |
| Income taxes | 67/77 | - | €290,494 | +€290,494 | |
| Profit (loss) for the period | 9904 | -€12,852 | €797,961 | +€810,813 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,852 | €797,961 | +€810,813 |
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 29 October 2026 via checked.be.