Debrouckère Leisure: what changed
What changed
Debrouckère Leisure
NACE 68.122, Development of non-residential building projects
filed annual accounts (NBB)
Net result for the year
€3.6m
2024 · -€7,344+€3.6m
Equity
€170,625
2024 · €4.5m-€4.4m
Cash
€17,481
2024 · €32,590-€15,109
Balance sheet total
€5.2m
2024 · €11.9m-€6.6m
Largest movements
Assets
- Stocks and contracts -€6.0m
down €6.0m (-91.6%), from €6.5m to €548,163
- Receivables within one year -€666,076
down €666,076 (-12.5%), from €5.3m to €4.7m
of which Trade receivables: -€5.1m
Equity and liabilities
- Current portion of long-term debt -€7.3m
no longer reported in 2025 (was €7.3m)
- Other debts +€4.8m
new in 2025: €4.8m
- Contributions -€3.2m
down €3.2m (-98.1%), from €3.2m to €61,500
- Profit (loss) carried forward -€1.2m
down €1.2m (-92.0%), from €1.3m to €102,975
- Tax, wage and social debts +€221,049
new in 2025: €221,049
Income statement
- Gross operating margin +€4.7m
up €4.7m (+3,216%), from €145,570 to €4.8m
- Taxes +€1.2m
new in 2025: €1.2m
- Financial charges +€203,871
up €203,871 (+54,989%), from €371 to €204,242
- Financial income +€203,204
new in 2025: €203,204
- Other operating charges -€152,203
down €152,203 (-99.8%), from €152,544 to €341
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.
Result 2024
-€7,344
Gross operating margin
+€4.7m
Other operating charges
+€152,203
Financial income
+€203,204
Financial charges
-€203,871
Taxes
-€1.2m
Result 2025
€3.6m
raises the resultlowers the result
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.
From operations
+€15.2m
Investment
€0
Financing
-€15.3m
Cash 2024
€32,590
From operations (derived)
+€15.2m
Net result for the year
+€3.6m
Stocks and contracts
+€6.0m
Receivables within one year
+€666,076
Trade debts
-€9,162
Tax, wage and social debts
+€221,049
Other debts
+€4.8m
Financing
-€15.3m
Current portion of long-term debt
-€7.3m
Contributions, distributions and other
-€8.0m
Cash 2025
€17,481
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,867,608 | €5,229,229 | -€6.6m | -55.9% |
| Current assets | 29/58 | €11,867,608 | €5,229,229 | -€6.6m | -55.9% |
| Stocks and contracts in progress | 3 | €6,505,357 | €548,163 | -€6.0m | -91.6% |
| Stocks | 30/36 | €6,505,357 | €548,163 | -€6.0m | -91.6% |
| Amounts receivable within one year | 40/41 | €5,329,661 | €4,663,585 | -€666,076 | -12.5% |
| Trade receivables | 40 | €5,321,929 | €268,465 | -€5.1m | -95.0% |
| Other amounts receivable | 41 | €7,732 | €4,395,120 | +€4.4m | +56,741% |
| Cash at bank and in hand | 54/58 | €32,590 | €17,481 | -€15,109 | -46.4% |
| Total equity and liabilities | 10/49 | €11,867,608 | €5,229,229 | -€6.6m | -55.9% |
| Equity | 10/15 | €4,538,345 | €170,625 | -€4.4m | -96.2% |
| Contributions | 10/11 | €3,242,595 | €61,500 | -€3.2m | -98.1% |
| Capital | 10 | €3,242,595 | €61,500 | -€3.2m | -98.1% |
| Issued capital | 100 | €3,242,595 | €61,500 | -€3.2m | -98.1% |
| Reserves | 13 | €1,645 | €6,150 | +€4,505 | +274% |
| Non-distributable reserves | 130/1 | €1,645 | €6,150 | +€4,505 | +274% |
| Legal reserve | 130 | €1,645 | €6,150 | +€4,505 | +274% |
| Profit (loss) carried forward | 14 | €1,294,105 | €102,975 | -€1.2m | -92.0% |
| Amounts payable | 17/49 | €7,329,264 | €5,058,604 | -€2.3m | -31.0% |
| Amounts payable within one year | 42/48 | €7,329,264 | €5,058,604 | -€2.3m | -31.0% |
| Current portion of amounts payable after more than one year | 42 | €7,282,546 | - | -€7.3m | |
| Trade debts | 44 | €46,717 | €37,555 | -€9,162 | -19.6% |
| Suppliers | 440/4 | €46,717 | €37,555 | -€9,162 | -19.6% |
| Taxes, remuneration and social security | 45 | - | €221,049 | +€221,049 | |
| Taxes | 450/3 | - | €221,049 | +€221,049 | |
| Other amounts payable | 47/48 | - | €4,800,000 | +€4.8m | |
| Other operating charges | 640/8 | €152,544 | €341 | -€152,203 | -99.8% |
| Gross operating margin | 9900 | €145,570 | €4,827,808 | +€4.7m | +3,216% |
| Operating profit (loss) | 9901 | -€6,974 | €4,827,467 | +€4.8m | |
| Financial income | 75/76B | - | €203,204 | +€203,204 | |
| Recurring financial income | 75 | - | €203,204 | +€203,204 | |
| Financial charges | 65/66B | €371 | €204,242 | +€203,871 | +54,989% |
| Recurring financial charges | 65 | €371 | €204,242 | +€203,871 | +54,989% |
| Profit (loss) for the period before taxes | 9903 | -€7,344 | €4,826,429 | +€4.8m | |
| Income taxes | 67/77 | - | €1,213,053 | +€1.2m | |
| Profit (loss) for the period | 9904 | -€7,344 | €3,613,376 | +€3.6m | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,344 | €3,613,376 | +€3.6m |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 4 November 2026 via checked.be.