DEBROUX CONSTRUCT: 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 CONSTRUCT
Largest movements
- Cash -€29,832
down €29,832 (-19.6%), from €151,874 to €122,042
mainly Trade debts (-€38,399) and Contributions, distributions and other (-€20,000)
- Tangible fixed assets -€22,749
down €22,749 (-8.0%), from €284,762 to €262,014
of which Land and buildings: -€15,241
- Receivables within one year +€8,309
up €8,309 (+95.8%), from €8,676 to €16,986
of which Trade receivables: +€8,402
- Trade debts -€38,399
down €38,399 (-77.6%), from €49,478 to €11,080
- Reserves -€5,000
down €5,000 (-3.4%), from €147,400 to €142,400
of which Distributable reserves: -€5,000
- Gross operating margin -€193,400
down €193,400 (-72.8%), from €265,758 to €72,358
- Staff costs -€163,923
down €163,923 (-87.2%), from €188,047 to €24,124
- Depreciation -€12,867
down €12,867 (-36.1%), from €35,616 to €22,749
- Taxes -€6,143
down €6,143 (-44.1%), from €13,935 to €7,793
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €454,740 | €406,765 | -€47,975 | -10.5% |
| Fixed assets | 21/28 | €285,127 | €262,379 | -€22,749 | -8.0% |
| Tangible fixed assets | 22/27 | €284,762 | €262,014 | -€22,749 | -8.0% |
| Land and buildings | 22 | €264,504 | €249,263 | -€15,241 | -5.8% |
| Plant, machinery and equipment | 23 | €1,893 | €697 | -€1,196 | -63.2% |
| Furniture and vehicles | 24 | €18,365 | €12,053 | -€6,312 | -34.4% |
| Financial fixed assets | 28 | €365 | €365 | = | 0.0% |
| Current assets | 29/58 | €169,613 | €144,386 | -€25,226 | -14.9% |
| Amounts receivable within one year | 40/41 | €8,676 | €16,986 | +€8,309 | +95.8% |
| Trade receivables | 40 | €7,318 | €15,719 | +€8,402 | +114.8% |
| Other amounts receivable | 41 | €1,359 | €1,266 | -€92 | -6.8% |
| Cash at bank and in hand | 54/58 | €151,874 | €122,042 | -€29,832 | -19.6% |
| Deferred charges and accrued income | 490/1 | €9,062 | €5,358 | -€3,704 | -40.9% |
| Total equity and liabilities | 10/49 | €454,740 | €406,765 | -€47,975 | -10.5% |
| Equity | 10/15 | €364,797 | €360,213 | -€4,584 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €147,400 | €142,400 | -€5,000 | -3.4% |
| Non-distributable reserves | 130/1 | €2,400 | €2,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,400 | €2,400 | = | 0.0% |
| Distributable reserves | 133 | €145,000 | €140,000 | -€5,000 | -3.4% |
| Profit (loss) carried forward | 14 | €198,797 | €199,213 | +€416 | +0.2% |
| Amounts payable | 17/49 | €89,943 | €46,552 | -€43,391 | -48.2% |
| Amounts payable after more than one year | 17 | €6,000 | €6,000 | = | 0.0% |
| Other amounts payable | 178/9 | €6,000 | €6,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €83,377 | €40,552 | -€42,825 | -51.4% |
| Current portion of amounts payable after more than one year | 42 | €1,028 | - | -€1,028 | |
| Trade debts | 44 | €49,478 | €11,080 | -€38,399 | -77.6% |
| Suppliers | 440/4 | €49,478 | €11,080 | -€38,399 | -77.6% |
| Taxes, remuneration and social security | 45 | €10,071 | €10,826 | +€755 | +7.5% |
| Taxes | 450/3 | €1,200 | €8,183 | +€6,983 | +581.9% |
| Remuneration and social security | 454/9 | €8,871 | €2,643 | -€6,228 | -70.2% |
| Other amounts payable | 47/48 | €22,800 | €18,647 | -€4,153 | -18.2% |
| Accrued charges and deferred income | 492/3 | €566 | - | -€566 | |
| Remuneration, social security and pensions | 62 | €188,047 | €24,124 | -€163,923 | -87.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,616 | €22,749 | -€12,867 | -36.1% |
| Other operating charges | 640/8 | €2,176 | €2,617 | +€441 | +20.3% |
| Gross operating margin | 9900 | €265,758 | €72,358 | -€193,400 | -72.8% |
| Operating profit (loss) | 9901 | €39,919 | €22,868 | -€17,051 | -42.7% |
| Financial income | 75/76B | €100 | €493 | +€394 | +395.7% |
| Recurring financial income | 75 | €100 | €493 | +€394 | +395.7% |
| Financial charges | 65/66B | €314 | €152 | -€162 | -51.5% |
| Recurring financial charges | 65 | €314 | €152 | -€162 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €39,705 | €23,209 | -€16,496 | -41.5% |
| Income taxes | 67/77 | €13,935 | €7,793 | -€6,143 | -44.1% |
| Profit (loss) for the period | 9904 | €25,769 | €15,416 | -€10,353 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,769 | €15,416 | -€10,353 | -40.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.