Debruco: what changed
Two fiscal 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.
Debruco
Largest movements
- Cash -€133,618
down €133,618 (-71.7%), from €186,485 to €52,867
mainly Contributions, distributions and other (-€341,521) and Current investments (-€60,000)
- Current investments +€60,000
new in 2025: €60,000
- Tangible fixed assets -€11,050
no longer reported in 2025 (was €11,050)
- Receivables within one year +€3,809
up €3,809 (+17.3%), from €22,080 to €25,889
of which Trade receivables: +€2,420
- Reserves -€205,284
no longer reported in 2025 (was €205,284)
- Other debts +€123,472
up €123,472 (+1787.0%), from €6,909 to €130,381
- Tax, wage and social debts +€2,850
up €2,850 (+208.2%), from €1,369 to €4,219
of which Taxes: +€2,646
- Gross operating margin +€21,355
up €21,355 (+12.7%), from €168,786 to €190,141
- Taxes +€6,411
up €6,411 (+18.5%), from €34,700 to €41,111
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 | €221,489 | €140,645 | -€80,844 | -36.5% |
| Fixed assets | 21/28 | €11,050 | - | -€11,050 | |
| Tangible fixed assets | 22/27 | €11,050 | - | -€11,050 | |
| Furniture and vehicles | 24 | €11,050 | - | -€11,050 | |
| Current assets | 29/58 | €210,439 | €140,645 | -€69,794 | -33.2% |
| Amounts receivable within one year | 40/41 | €22,080 | €25,889 | +€3,809 | +17.3% |
| Trade receivables | 40 | €21,780 | €24,200 | +€2,420 | +11.1% |
| Other amounts receivable | 41 | €300 | €1,689 | +€1,389 | +463.0% |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €186,485 | €52,867 | -€133,618 | -71.7% |
| Deferred charges and accrued income | 490/1 | €1,874 | €1,889 | +€15 | +0.8% |
| Total equity and liabilities | 10/49 | €221,489 | €140,645 | -€80,844 | -36.5% |
| Equity | 10/15 | €210,284 | €5,000 | -€205,284 | -97.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €205,284 | - | -€205,284 | |
| Distributable reserves | 133 | €205,284 | - | -€205,284 | |
| Amounts payable | 17/49 | €11,205 | €135,645 | +€124,440 | +1110.6% |
| Amounts payable within one year | 42/48 | €11,205 | €135,645 | +€124,440 | +1110.6% |
| Trade debts | 44 | €2,927 | €1,045 | -€1,882 | -64.3% |
| Suppliers | 440/4 | €2,927 | €1,045 | -€1,882 | -64.3% |
| Taxes, remuneration and social security | 45 | €1,369 | €4,219 | +€2,850 | +208.2% |
| Taxes | 450/3 | €1,369 | €4,014 | +€2,646 | +193.3% |
| Remuneration and social security | 454/9 | - | €204 | +€204 | |
| Other amounts payable | 47/48 | €6,909 | €130,381 | +€123,472 | +1787.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,055 | €11,050 | -€1,005 | -8.3% |
| Other operating charges | 640/8 | €1,466 | €1,071 | -€394 | -26.9% |
| Gross operating margin | 9900 | €168,786 | €190,141 | +€21,355 | +12.7% |
| Operating profit (loss) | 9901 | €155,266 | €178,019 | +€22,754 | +14.7% |
| Financial charges | 65/66B | €487 | €672 | +€186 | +38.1% |
| Recurring financial charges | 65 | €487 | €672 | +€186 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €154,779 | €177,347 | +€22,568 | +14.6% |
| Income taxes | 67/77 | €34,700 | €41,111 | +€6,411 | +18.5% |
| Profit (loss) for the period | 9904 | €120,079 | €136,236 | +€16,157 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €120,079 | €136,236 | +€16,157 | +13.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.