DEBRUBRONNE: 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.
DEBRUBRONNE
Largest movements
- Cash +€20,759
up €20,759 (+35.2%), from €58,994 to €79,753
mainly Depreciation (+€12,291) and Net result for the year (+€9,471)
- Tangible fixed assets -€12,291
down €12,291 (-26.1%), from €47,064 to €34,774
of which Plant, machinery and equipment: -€10,955
- Receivables within one year +€2,217
up €2,217 (+39.4%), from €5,627 to €7,844
of which Trade receivables: +€3,540
- Profit (loss) carried forward +€7,805
new in 2025: €7,805
- Trade debts +€3,085
up €3,085 (+143%), from €2,153 to €5,239
- Tax, wage and social debts +€3,003
up €3,003 (+65.7%), from €4,570 to €7,573
of which Remuneration and social security: +€3,000
- Accrued charges and deferred income -€1,672
down €1,672 (-31.7%), from €5,279 to €3,607
- Gross operating margin +€10,897
up €10,897 (+63.0%), from €17,297 to €28,194
- Depreciation -€2,806
down €2,806 (-18.6%), from €15,096 to €12,291
- Taxes +€1,444
new in 2025: €1,444
- Financial charges -€897
down €897 (-16.9%), from €5,301 to €4,403
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 | €115,953 | €128,163 | +€12,210 | +10.5% |
| Fixed assets | 21/28 | €47,564 | €35,274 | -€12,291 | -25.8% |
| Tangible fixed assets | 22/27 | €47,064 | €34,774 | -€12,291 | -26.1% |
| Plant, machinery and equipment | 23 | €45,729 | €34,774 | -€10,955 | -24.0% |
| Furniture and vehicles | 24 | €1,336 | - | -€1,336 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €68,388 | €92,889 | +€24,501 | +35.8% |
| Stocks and contracts in progress | 3 | €3,767 | €4,972 | +€1,204 | +32.0% |
| Stocks | 30/36 | €3,617 | €4,630 | +€1,012 | +28.0% |
| Contracts in progress | 37 | €150 | €342 | +€192 | +128% |
| Amounts receivable within one year | 40/41 | €5,627 | €7,844 | +€2,217 | +39.4% |
| Trade receivables | 40 | €1,233 | €4,774 | +€3,540 | +287% |
| Other amounts receivable | 41 | €4,393 | €3,070 | -€1,323 | -30.1% |
| Cash at bank and in hand | 54/58 | €58,994 | €79,753 | +€20,759 | +35.2% |
| Deferred charges and accrued income | 490/1 | - | €321 | +€321 | |
| Total equity and liabilities | 10/49 | €115,953 | €128,163 | +€12,210 | +10.5% |
| Equity | 10/15 | €51,070 | €58,875 | +€7,805 | +15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,470 | €32,470 | = | 0.0% |
| Distributable reserves | 133 | €32,470 | €32,470 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €7,805 | +€7,805 | |
| Amounts payable | 17/49 | €64,882 | €69,288 | +€4,406 | +6.8% |
| Amounts payable within one year | 42/48 | €59,604 | €65,681 | +€6,077 | +10.2% |
| Trade debts | 44 | €2,153 | €5,239 | +€3,085 | +143% |
| Suppliers | 440/4 | €2,153 | €5,239 | +€3,085 | +143% |
| Taxes, remuneration and social security | 45 | €4,570 | €7,573 | +€3,003 | +65.7% |
| Taxes | 450/3 | €4,570 | €4,573 | +€3 | +0.1% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €52,880 | €52,869 | -€11 | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,279 | €3,607 | -€1,672 | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,096 | €12,291 | -€2,806 | -18.6% |
| Other operating charges | 640/8 | €1,110 | €1,141 | +€31 | +2.8% |
| Gross operating margin | 9900 | €17,297 | €28,194 | +€10,897 | +63.0% |
| Operating profit (loss) | 9901 | €1,090 | €14,763 | +€13,672 | +1,254% |
| Financial income | 75/76B | €515 | €556 | +€41 | +7.9% |
| Recurring financial income | 75 | €515 | €556 | +€41 | +7.9% |
| Financial charges | 65/66B | €5,301 | €4,403 | -€897 | -16.9% |
| Recurring financial charges | 65 | €5,301 | €4,403 | -€897 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,696 | €10,915 | +€14,610 | |
| Income taxes | 67/77 | - | €1,444 | +€1,444 | |
| Profit (loss) for the period | 9904 | -€3,696 | €9,471 | +€13,166 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,696 | €9,471 | +€13,166 |
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.