DEBROUX A VOUS: 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 A VOUS
Largest movements
- Tangible fixed assets +€16,832
up €16,832 (+61.3%), from €27,469 to €44,301
of which Furniture and vehicles: +€16,830
- Receivables within one year -€9,912
down €9,912 (-12.2%), from €81,108 to €71,197
of which Other amounts receivable: -€14,722
- Cash +€7,560
up €7,560 (+20.2%), from €37,504 to €45,064
mainly Net result for the year (+€50,744) and Tax, wage and social debts (+€12,722)
- Deferred charges and accrued income -€4,562
down €4,562 (-23.0%), from €19,816 to €15,254
- Intangible fixed assets +€2,107
up €2,107 (+75.0%), from €2,811 to €4,918
- Reserves +€25,744
up €25,744 (+51.1%), from €50,347 to €76,092
- Trade debts -€15,978
down €15,978 (-95.9%), from €16,666 to €687
- Tax, wage and social debts +€12,722
up €12,722 (+98.0%), from €12,979 to €25,701
- Debts after one year -€5,032
down €5,032 (-48.7%), from €10,339 to €5,307
- Other debts -€5,000
down €5,000 (-16.7%), from €30,000 to €25,000
- Gross operating margin +€33,603
up €33,603 (+72.1%), from €46,634 to €80,237
- Depreciation +€6,609
up €6,609 (+125%), from €5,269 to €11,878
- Taxes +€4,625
up €4,625 (+50.8%), from €9,106 to €13,731
- Other operating charges +€1,240
up €1,240 (+31.7%), from €3,916 to €5,156
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 | €168,709 | €180,734 | +€12,025 | +7.1% |
| Fixed assets | 21/28 | €30,280 | €49,219 | +€18,939 | +62.5% |
| Intangible fixed assets | 21 | €2,811 | €4,918 | +€2,107 | +75.0% |
| Tangible fixed assets | 22/27 | €27,469 | €44,301 | +€16,832 | +61.3% |
| Plant, machinery and equipment | 23 | €476 | €39 | -€437 | -91.8% |
| Furniture and vehicles | 24 | €20,457 | €37,287 | +€16,830 | +82.3% |
| Other tangible fixed assets | 26 | €6,537 | €6,976 | +€439 | +6.7% |
| Current assets | 29/58 | €138,429 | €131,515 | -€6,914 | -5.0% |
| Amounts receivable within one year | 40/41 | €81,108 | €71,197 | -€9,912 | -12.2% |
| Trade receivables | 40 | €30,564 | €35,374 | +€4,811 | +15.7% |
| Other amounts receivable | 41 | €50,545 | €35,823 | -€14,722 | -29.1% |
| Cash at bank and in hand | 54/58 | €37,504 | €45,064 | +€7,560 | +20.2% |
| Deferred charges and accrued income | 490/1 | €19,816 | €15,254 | -€4,562 | -23.0% |
| Total equity and liabilities | 10/49 | €168,709 | €180,734 | +€12,025 | +7.1% |
| Equity | 10/15 | €68,947 | €94,692 | +€25,744 | +37.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,347 | €76,092 | +€25,744 | +51.1% |
| Distributable reserves | 133 | €50,347 | €76,092 | +€25,744 | +51.1% |
| Amounts payable | 17/49 | €99,762 | €86,043 | -€13,719 | -13.8% |
| Amounts payable after more than one year | 17 | €10,339 | €5,307 | -€5,032 | -48.7% |
| Financial debts | 170/4 | €10,339 | €5,307 | -€5,032 | -48.7% |
| Amounts payable within one year | 42/48 | €89,305 | €78,420 | -€10,885 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €4,661 | €5,032 | +€371 | +7.9% |
| Trade debts | 44 | €16,666 | €687 | -€15,978 | -95.9% |
| Suppliers | 440/4 | €16,666 | €687 | -€15,978 | -95.9% |
| Advances received on contracts in progress | 46 | €25,000 | €22,000 | -€3,000 | -12.0% |
| Taxes, remuneration and social security | 45 | €12,979 | €25,701 | +€12,722 | +98.0% |
| Taxes | 450/3 | €12,979 | €25,701 | +€12,722 | +98.0% |
| Other amounts payable | 47/48 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Accrued charges and deferred income | 492/3 | €118 | €2,316 | +€2,198 | +1,862% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,269 | €11,878 | +€6,609 | +125% |
| Other operating charges | 640/8 | €3,916 | €5,156 | +€1,240 | +31.7% |
| Gross operating margin | 9900 | €46,634 | €80,237 | +€33,603 | +72.1% |
| Operating profit (loss) | 9901 | €37,448 | €63,202 | +€25,754 | +68.8% |
| Financial income | 75/76B | €2,832 | €3,043 | +€211 | +7.4% |
| Recurring financial income | 75 | €2,832 | €3,043 | +€211 | +7.4% |
| Financial charges | 65/66B | €2,467 | €1,769 | -€698 | -28.3% |
| Recurring financial charges | 65 | €2,467 | €1,769 | -€698 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €37,813 | €64,476 | +€26,663 | +70.5% |
| Income taxes | 67/77 | €9,106 | €13,731 | +€4,625 | +50.8% |
| Profit (loss) for the period | 9904 | €28,707 | €50,744 | +€22,038 | +76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,707 | €50,744 | +€22,038 | +76.8% |
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 27 October 2026 via checked.be.