DeBru Tech: 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.
DeBru Tech
Largest movements
- Receivables within one year +€117,817
up €117,817 (+282.7%), from €41,679 to €159,497
of which Trade receivables: +€94,596
- Tangible fixed assets +€20,203
new in 2025: €20,203
of which Leasing and similar rights: +€17,347
- Cash +€12,778
up €12,778 (+19.6%), from €65,150 to €77,928
mainly Trade debts (+€85,279) and Net result for the year (+€42,597)
- Stocks and contracts +€3,500
new in 2025: €3,500
- Deferred charges and accrued income -€2,877
down €2,877 (-40.3%), from €7,138 to €4,262
- Trade debts +€85,279
up €85,279 (+682.4%), from €12,497 to €97,776
- Reserves +€42,597
up €42,597 (+48.8%), from €87,299 to €129,896
- Debts after one year +€16,737
new in 2025: €16,737
- Current portion of long-term debt +€6,981
new in 2025: €6,981
- Depreciation +€7,787
up €7,787 (+1960.7%), from €397 to €8,185
- Taxes -€1,979
down €1,979 (-12.3%), from €16,108 to €14,130
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,968 | €265,389 | +€151,422 | +132.9% |
| Fixed assets | 21/28 | - | €20,203 | +€20,203 | |
| Tangible fixed assets | 22/27 | - | €20,203 | +€20,203 | |
| Plant, machinery and equipment | 23 | - | €2,856 | +€2,856 | |
| Leasing and similar rights | 25 | - | €17,347 | +€17,347 | |
| Current assets | 29/58 | €113,968 | €245,187 | +€131,219 | +115.1% |
| Stocks and contracts in progress | 3 | - | €3,500 | +€3,500 | |
| Stocks | 30/36 | - | €3,500 | +€3,500 | |
| Amounts receivable within one year | 40/41 | €41,679 | €159,497 | +€117,817 | +282.7% |
| Trade receivables | 40 | €34,668 | €129,264 | +€94,596 | +272.9% |
| Other amounts receivable | 41 | €7,011 | €30,232 | +€23,221 | +331.2% |
| Cash at bank and in hand | 54/58 | €65,150 | €77,928 | +€12,778 | +19.6% |
| Deferred charges and accrued income | 490/1 | €7,138 | €4,262 | -€2,877 | -40.3% |
| Total equity and liabilities | 10/49 | €113,968 | €265,389 | +€151,422 | +132.9% |
| Equity | 10/15 | €97,299 | €139,896 | +€42,597 | +43.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €87,299 | €129,896 | +€42,597 | +48.8% |
| Distributable reserves | 133 | €87,299 | €129,896 | +€42,597 | +48.8% |
| Amounts payable | 17/49 | €16,669 | €125,494 | +€108,825 | +652.9% |
| Amounts payable after more than one year | 17 | - | €16,737 | +€16,737 | |
| Financial debts | 170/4 | - | €16,737 | +€16,737 | |
| Amounts payable within one year | 42/48 | €16,497 | €108,757 | +€92,260 | +559.2% |
| Current portion of amounts payable after more than one year | 42 | - | €6,981 | +€6,981 | |
| Financial debts | 43 | €4,000 | €4,000 | = | 0.0% |
| Credit institutions | 430/8 | €4,000 | €4,000 | = | 0.0% |
| Trade debts | 44 | €12,497 | €97,776 | +€85,279 | +682.4% |
| Suppliers | 440/4 | €12,497 | €97,776 | +€85,279 | +682.4% |
| Accrued charges and deferred income | 492/3 | €172 | - | -€172 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €397 | €8,185 | +€7,787 | +1960.7% |
| Gross operating margin | 9900 | €64,791 | €65,111 | +€319 | +0.5% |
| Operating profit (loss) | 9901 | €64,394 | €56,926 | -€7,468 | -11.6% |
| Financial income | 75/76B | €603 | €502 | -€101 | -16.7% |
| Recurring financial income | 75 | €603 | €502 | -€101 | -16.7% |
| Financial charges | 65/66B | €622 | €702 | +€80 | +12.9% |
| Recurring financial charges | 65 | €622 | €702 | +€80 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €64,375 | €56,726 | -€7,649 | -11.9% |
| Income taxes | 67/77 | €16,108 | €14,130 | -€1,979 | -12.3% |
| Profit (loss) for the period | 9904 | €48,267 | €42,597 | -€5,670 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,267 | €42,597 | -€5,670 | -11.7% |
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 11 October 2026 via checked.be.