DEBROUX: what changed
Two fiscal 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
DEBROUX
NACE 46.322, Wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.2m
2024 · €1.5m-€343,954
Equity
€7.9m
2024 · €7.0m+€881,959
Cash
€3.1m
2024 · €1.2m+€1.9m
Balance sheet total
€10.9m
2024 · €9.6m+€1.3m
Largest movements
Assets
- Cash +€1.9m
up €1.9m (+161.6%), from €1.2m to €3.1m
mainly Net result for the year (+€1.2m) and Receivables within one year (+€505,236)
- Receivables within one year -€505,236
down €505,236 (-16.8%), from €3.0m to €2.5m
of which Trade receivables: -€405,812
- Current investments -€467,273
down €467,273 (-10.3%), from €4.5m to €4.1m
- Tangible fixed assets +€351,457
up €351,457 (+46.4%), from €757,542 to €1.1m
of which Assets under construction and advance payments: +€350,000
Equity and liabilities
- Profit (loss) carried forward +€1.1m
up €1.1m (+18.4%), from €5.9m to €6.9m
- Trade debts +€497,833
up €497,833 (+24.6%), from €2.0m to €2.5m
of which Suppliers: +€1.1m
- Reserves -€200,000
down €200,000 (-17.8%), from €1.1m to €926,427
- Tax, wage and social debts -€144,219
down €144,219 (-35.6%), from €405,557 to €261,338
of which Taxes: -€183,681
Income statement
- Turnover +€2.6m
up €2.6m (+12.7%), from €20.3m to €22.9m
- Goods and materials +€2.6m
up €2.6m (+15.8%), from €16.3m to €18.9m
of which Purchases: +€2.6m
- Services and other goods +€237,054
up €237,054 (+28.5%), from €831,351 to €1.1m
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
€1.5m
Turnover
+€2.6m
Other operating income
-€3,130
Goods and materials
-€2.6m
Services and other goods
-€237,054
Staff costs
+€56,550
Depreciation
-€25,948
Write-downs
-€3,294
Other operating charges
+€2,747
Other operating items
-€170,518
Financial income
-€19,451
Financial charges
+€319
Taxes
+€43,967
Result 2025
€1.2m
Cash bridge derived
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
+€2.3m
Investment
-€54,496
Financing
-€300,000
Cash 2024
€1.2m
From operations (derived)
+€2.3m
Net result for the year
+€1.2m
Depreciation
+€173,812
Stocks and contracts
+€268
Receivables within one year
+€505,236
Deferred charges and accrued income
+€3,679
Trade debts
+€497,833
Tax, wage and social debts
-€144,219
Other debts
+€70,000
Investment (derived)
-€54,496
Investment in fixed assets (net)
-€521,769
Current investments
+€467,273
Financing
-€300,000
Contributions, distributions and other
-€300,000
Cash 2025
€3.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,620,059 | €10,925,632 | +€1.3m | +13.6% |
| Fixed assets | 21/28 | €779,407 | €1,127,364 | +€347,957 | +44.6% |
| Intangible fixed assets | 21 | €21,863 | €18,363 | -€3,500 | -16.0% |
| Tangible fixed assets | 22/27 | €757,542 | €1,108,999 | +€351,457 | +46.4% |
| Plant, machinery and equipment | 23 | €157,927 | €151,795 | -€6,132 | -3.9% |
| Furniture and vehicles | 24 | €336,166 | €328,393 | -€7,773 | -2.3% |
| Other tangible fixed assets | 26 | €263,449 | €278,811 | +€15,362 | +5.8% |
| Assets under construction and advance payments | 27 | - | €350,000 | +€350,000 | |
| Financial fixed assets | 28 | €2 | €2 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2 | €2 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2 | €2 | = | 0.0% |
| Current assets | 29/58 | €8,840,652 | €9,798,268 | +€957,616 | +10.8% |
| Stocks and contracts in progress | 3 | €77,612 | €77,344 | -€268 | -0.3% |
| Stocks | 30/36 | €77,612 | €77,344 | -€268 | -0.3% |
| Goods purchased for resale | 34 | €77,612 | €77,344 | -€268 | -0.3% |
| Amounts receivable within one year | 40/41 | €3,013,154 | €2,507,918 | -€505,236 | -16.8% |
| Trade receivables | 40 | €2,877,391 | €2,471,579 | -€405,812 | -14.1% |
| Other amounts receivable | 41 | €135,763 | €36,339 | -€99,424 | -73.2% |
| Current investments | 50/53 | €4,549,072 | €4,081,799 | -€467,273 | -10.3% |
| Other investments | 51/53 | €4,549,072 | €4,081,799 | -€467,273 | -10.3% |
| Cash at bank and in hand | 54/58 | €1,197,135 | €3,131,207 | +€1.9m | +161.6% |
| Deferred charges and accrued income | 490/1 | €3,679 | - | -€3,679 | |
| Total equity and liabilities | 10/49 | €9,620,059 | €10,925,632 | +€1.3m | +13.6% |
| Equity | 10/15 | €7,000,100 | €7,882,059 | +€881,959 | +12.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,126,427 | €926,427 | -€200,000 | -17.8% |
| Distributable reserves | 133 | €1,126,427 | €926,427 | -€200,000 | -17.8% |
| Profit (loss) carried forward | 14 | €5,867,473 | €6,949,432 | +€1.1m | +18.4% |
| Amounts payable | 17/49 | €2,619,959 | €3,043,573 | +€423,614 | +16.2% |
| Amounts payable within one year | 42/48 | €2,619,959 | €3,043,573 | +€423,614 | +16.2% |
| Trade debts | 44 | €2,024,402 | €2,522,235 | +€497,833 | +24.6% |
| Suppliers | 440/4 | €1,404,495 | €2,522,235 | +€1.1m | +79.6% |
| Bills of exchange payable | 441 | €619,907 | - | -€619,907 | |
| Taxes, remuneration and social security | 45 | €405,557 | €261,338 | -€144,219 | -35.6% |
| Taxes | 450/3 | €284,655 | €100,974 | -€183,681 | -64.5% |
| Remuneration and social security | 454/9 | €120,902 | €160,364 | +€39,462 | +32.6% |
| Other amounts payable | 47/48 | €190,000 | €260,000 | +€70,000 | +36.8% |
| Operating income | 70/76A | €20,558,102 | €22,973,944 | +€2.4m | +11.8% |
| Turnover | 70 | €20,316,554 | €22,906,544 | +€2.6m | +12.7% |
| Other operating income | 74 | €53,455 | €50,325 | -€3,130 | -5.9% |
| Non-recurring operating income | 76A | €188,093 | €17,075 | -€171,018 | -90.9% |
| Operating charges | 60/66A | €18,594,581 | €21,379,212 | +€2.8m | +15.0% |
| Goods for resale, raw materials and consumables | 60 | €16,298,494 | €18,876,626 | +€2.6m | +15.8% |
| Purchases | 600/8 | €16,280,965 | €18,876,358 | +€2.6m | +15.9% |
| Change in stocks: decrease (increase) | 609 | €17,529 | €268 | -€17,261 | -98.5% |
| Services and other goods | 61 | €831,351 | €1,068,405 | +€237,054 | +28.5% |
| Remuneration, social security and pensions | 62 | €1,206,132 | €1,149,582 | -€56,550 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147,864 | €173,812 | +€25,948 | +17.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €97,193 | €100,487 | +€3,294 | +3.4% |
| Other operating charges | 640/8 | €12,547 | €9,800 | -€2,747 | -21.9% |
| Non-recurring operating charges | 66A | €1,000 | €500 | -€500 | -50.0% |
| Operating profit (loss) | 9901 | €1,963,521 | €1,594,732 | -€368,789 | -18.8% |
| Financial income | 75/76B | €74,222 | €54,771 | -€19,451 | -26.2% |
| Recurring financial income | 75 | €74,222 | €54,771 | -€19,451 | -26.2% |
| Income from current assets | 751 | €72,823 | €54,470 | -€18,353 | -25.2% |
| Other financial income | 752/9 | €1,399 | €301 | -€1,098 | -78.5% |
| Financial charges | 65/66B | €646 | €327 | -€319 | -49.4% |
| Recurring financial charges | 65 | €646 | €327 | -€319 | -49.4% |
| Debt charges | 650 | €12 | €7 | -€5 | -41.7% |
| Other financial charges | 652/9 | €634 | €320 | -€314 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | €2,037,097 | €1,649,176 | -€387,921 | -19.0% |
| Income taxes | 67/77 | €511,184 | €467,217 | -€43,967 | -8.6% |
| Taxes | 670/3 | €511,847 | €467,217 | -€44,630 | -8.7% |
| Tax adjustments and reversals of tax provisions | 77 | €663 | - | -€663 | |
| Profit (loss) for the period | 9904 | €1,525,913 | €1,181,959 | -€343,954 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,525,913 | €1,181,959 | -€343,954 | -22.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.