Debroux sébastien: 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 sébastien
Largest movements
- Current investments +€250,000
up €250,000 (+313%), from €80,000 to €330,000
- Cash -€104,950
down €104,950 (-17.2%), from €611,668 to €506,717
mainly Current investments (-€250,000) and Investment in fixed assets (net) (-€77,161)
- Receivables within one year -€40,370
down €40,370 (-44.0%), from €91,788 to €51,417
- Tangible fixed assets +€29,618
up €29,618 (+19.3%), from €153,160 to €182,778
of which Furniture and vehicles: +€52,211
- Provisions +€95,925
new in 2025: €95,925
- Other debts +€83,293
up €83,293 (+1,143%), from €7,285 to €90,578
- Profit (loss) carried forward -€70,197
down €70,197, from €32,562 to -€37,635
- Debts after one year +€24,995
up €24,995 (+24.2%), from €103,115 to €128,110
- Financial charges +€106,799
up €106,799 (+2,566%), from €4,163 to €110,961
- Provisions +€95,925
new in 2025: €95,925
- Staff costs -€24,781
down €24,781 (-40.6%), from €61,089 to €36,308
- Gross operating margin +€21,626
up €21,626 (+10.3%), from €209,942 to €231,568
- Taxes -€19,630
down €19,630 (-69.6%), from €28,212 to €8,583
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 | €936,640 | €1,071,301 | +€134,660 | +14.4% |
| Fixed assets | 21/28 | €153,185 | €182,803 | +€29,618 | +19.3% |
| Tangible fixed assets | 22/27 | €153,160 | €182,778 | +€29,618 | +19.3% |
| Land and buildings | 22 | €115,209 | €89,947 | -€25,262 | -21.9% |
| Plant, machinery and equipment | 23 | €15,201 | €11,284 | -€3,918 | -25.8% |
| Furniture and vehicles | 24 | €18,780 | €70,991 | +€52,211 | +278% |
| Other tangible fixed assets | 26 | €3,969 | €10,556 | +€6,587 | +166% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €783,455 | €888,497 | +€105,042 | +13.4% |
| Amounts receivable within one year | 40/41 | €91,788 | €51,417 | -€40,370 | -44.0% |
| Other amounts receivable | 41 | €91,788 | €51,417 | -€40,370 | -44.0% |
| Current investments | 50/53 | €80,000 | €330,000 | +€250,000 | +313% |
| Cash at bank and in hand | 54/58 | €611,668 | €506,717 | -€104,950 | -17.2% |
| Deferred charges and accrued income | 490/1 | €0 | €363 | +€363 | |
| Total equity and liabilities | 10/49 | €936,640 | €1,071,301 | +€134,660 | +14.4% |
| Equity | 10/15 | €743,516 | €673,320 | -€70,197 | -9.4% |
| Contributions | 10/11 | €14,255 | €14,255 | = | 0.0% |
| Reserves | 13 | €696,700 | €696,700 | = | 0.0% |
| Distributable reserves | 133 | €696,700 | €696,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,562 | -€37,635 | -€70,197 | |
| Provisions and deferred taxes | 16 | - | €95,925 | +€95,925 | |
| Provisions for liabilities and charges | 160/5 | - | €95,925 | +€95,925 | |
| Other liabilities and charges | 164/5 | - | €95,925 | +€95,925 | |
| Amounts payable | 17/49 | €193,124 | €302,056 | +€108,932 | +56.4% |
| Amounts payable after more than one year | 17 | €103,115 | €128,110 | +€24,995 | +24.2% |
| Financial debts | 170/4 | €103,115 | €128,110 | +€24,995 | +24.2% |
| Amounts payable within one year | 42/48 | €90,009 | €173,945 | +€83,936 | +93.3% |
| Current portion of amounts payable after more than one year | 42 | €70,941 | €68,263 | -€2,678 | -3.8% |
| Trade debts | 44 | €4,444 | €5,843 | +€1,399 | +31.5% |
| Suppliers | 440/4 | €4,444 | €5,843 | +€1,399 | +31.5% |
| Taxes, remuneration and social security | 45 | €7,339 | €9,262 | +€1,922 | +26.2% |
| Taxes | 450/3 | €2,290 | €3,939 | +€1,649 | +72.0% |
| Remuneration and social security | 454/9 | €5,050 | €5,323 | +€273 | +5.4% |
| Other amounts payable | 47/48 | €7,285 | €90,578 | +€83,293 | +1,143% |
| Remuneration, social security and pensions | 62 | €61,089 | €36,308 | -€24,781 | -40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,531 | €47,543 | +€10,011 | +26.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €95,925 | +€95,925 | |
| Other operating charges | 640/8 | €12,728 | €2,444 | -€10,284 | -80.8% |
| Gross operating margin | 9900 | €209,942 | €231,568 | +€21,626 | +10.3% |
| Operating profit (loss) | 9901 | €98,594 | €49,348 | -€49,246 | -49.9% |
| Financial income | 75/76B | €11 | €0 | -€11 | -99.9% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -99.9% |
| Financial charges | 65/66B | €4,163 | €110,961 | +€106,799 | +2,566% |
| Recurring financial charges | 65 | €4,163 | €110,961 | +€106,799 | +2,566% |
| Profit (loss) for the period before taxes | 9903 | €94,442 | -€61,614 | -€156,056 | |
| Income taxes | 67/77 | €28,212 | €8,583 | -€19,630 | -69.6% |
| Profit (loss) for the period | 9904 | €66,230 | -€70,197 | -€136,426 | |
| Profit (loss) for the period to be appropriated | 9905 | €66,230 | -€70,197 | -€136,426 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.