DEBROUX 15A/B: 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.
DEBROUX 15A/B
Largest movements
- Intangible fixed assets -€248,778
down €248,778 (-27.9%), from €891,455 to €642,677
- Tangible fixed assets -€54,822
down €54,822 (-3.2%), from €1.7m to €1.7m
- Profit (loss) carried forward -€265,927
down €265,927 (-3.1%), from -€8.7m to -€8.9m
- Other debts +€78,459
up €78,459 (+5.9%), from €1.3m to €1.4m
- Debts after one year -€63,323
down €63,323 (-3.6%), from €1.7m to €1.7m
- Trade debts -€53,591
down €53,591 (-70.6%), from €75,935 to €22,344
- Gross operating margin -€71,390
down €71,390 (-38.4%), from €185,798 to €114,408
- Financial charges -€22,359
down €22,359 (-25.0%), from €89,334 to €66,975
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 | €2,716,195 | €2,408,298 | -€307,898 | -11.3% |
| Fixed assets | 21/28 | €2,628,931 | €2,325,331 | -€303,600 | -11.5% |
| Intangible fixed assets | 21 | €891,455 | €642,677 | -€248,778 | -27.9% |
| Tangible fixed assets | 22/27 | €1,736,977 | €1,682,154 | -€54,822 | -3.2% |
| Land and buildings | 22 | €1,736,977 | €1,682,154 | -€54,822 | -3.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €87,264 | €82,967 | -€4,297 | -4.9% |
| Amounts receivable within one year | 40/41 | €74,857 | €54,808 | -€20,050 | -26.8% |
| Trade receivables | 40 | €74,857 | €23,358 | -€51,500 | -68.8% |
| Other amounts receivable | 41 | - | €31,450 | +€31,450 | |
| Cash at bank and in hand | 54/58 | €9,461 | €23,659 | +€14,198 | +150% |
| Deferred charges and accrued income | 490/1 | €2,946 | €4,500 | +€1,554 | +52.8% |
| Total equity and liabilities | 10/49 | €2,716,195 | €2,408,298 | -€307,898 | -11.3% |
| Equity | 10/15 | -€547,148 | -€813,075 | -€265,927 | -48.6% |
| Contributions | 10/11 | €8,116,788 | €8,116,788 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,663,936 | -€8,929,862 | -€265,927 | -3.1% |
| Amounts payable | 17/49 | €3,263,343 | €3,221,372 | -€41,971 | -1.3% |
| Amounts payable after more than one year | 17 | €1,747,562 | €1,684,238 | -€63,323 | -3.6% |
| Financial debts | 170/4 | €1,747,562 | €1,684,238 | -€63,323 | -3.6% |
| Amounts payable within one year | 42/48 | €1,467,230 | €1,491,321 | +€24,090 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €62,244 | €63,323 | +€1,079 | +1.7% |
| Trade debts | 44 | €75,935 | €22,344 | -€53,591 | -70.6% |
| Suppliers | 440/4 | €75,935 | €22,344 | -€53,591 | -70.6% |
| Taxes, remuneration and social security | 45 | €5,546 | €3,689 | -€1,857 | -33.5% |
| Taxes | 450/3 | €5,546 | €3,689 | -€1,857 | -33.5% |
| Other amounts payable | 47/48 | €1,323,505 | €1,401,965 | +€78,459 | +5.9% |
| Accrued charges and deferred income | 492/3 | €48,551 | €45,813 | -€2,738 | -5.6% |
| Non-recurring operating income | 76A | €40,884 | - | -€40,884 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €303,600 | €303,600 | = | 0.0% |
| Other operating charges | 640/8 | €13,211 | €11,632 | -€1,579 | -12.0% |
| Gross operating margin | 9900 | €185,798 | €114,408 | -€71,390 | -38.4% |
| Operating profit (loss) | 9901 | -€131,013 | -€200,824 | -€69,811 | -53.3% |
| Financial income | 75/76B | €250 | €1,873 | +€1,623 | +649% |
| Recurring financial income | 75 | €250 | €1,873 | +€1,623 | +649% |
| Financial charges | 65/66B | €89,334 | €66,975 | -€22,359 | -25.0% |
| Recurring financial charges | 65 | €89,334 | €66,975 | -€22,359 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | -€220,097 | -€265,927 | -€45,830 | -20.8% |
| Profit (loss) for the period | 9904 | -€220,097 | -€265,927 | -€45,830 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€220,097 | -€265,927 | -€45,830 | -20.8% |
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 17 October 2026 via checked.be.