DEBRUMO: 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.
DEBRUMO
Largest movements
- Current investments +€65,759
up €65,759 (+5.3%), from €1.2m to €1.3m
- Receivables within one year -€61,461
down €61,461 (-97.3%), from €63,136 to €1,675
- Tangible fixed assets -€33,960
down €33,960 (-10.2%), from €332,540 to €298,580
- Other debts -€130,823
down €130,823 (-33.7%), from €388,401 to €257,578
- Reserves +€112,731
up €112,731 (+8.8%), from €1.3m to €1.4m
of which Distributable reserves: +€112,731
- Financial income +€72,061
up €72,061 (+5225.3%), from €1,379 to €73,441
- Taxes +€9,872
up €9,872 (+18.9%), from €52,263 to €62,136
- Gross operating margin -€2,596
down €2,596 (-1.2%), from €213,645 to €211,049
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 | €1,768,108 | €1,752,871 | -€15,237 | -0.9% |
| Fixed assets | 21/28 | €332,540 | €298,580 | -€33,960 | -10.2% |
| Tangible fixed assets | 22/27 | €332,540 | €298,580 | -€33,960 | -10.2% |
| Land and buildings | 22 | €332,540 | €298,580 | -€33,960 | -10.2% |
| Current assets | 29/58 | €1,435,568 | €1,454,291 | +€18,723 | +1.3% |
| Amounts receivable within one year | 40/41 | €63,136 | €1,675 | -€61,461 | -97.3% |
| Other amounts receivable | 41 | €63,136 | €1,675 | -€61,461 | -97.3% |
| Current investments | 50/53 | €1,231,056 | €1,296,815 | +€65,759 | +5.3% |
| Cash at bank and in hand | 54/58 | €141,376 | €155,801 | +€14,425 | +10.2% |
| Total equity and liabilities | 10/49 | €1,768,108 | €1,752,871 | -€15,237 | -0.9% |
| Equity | 10/15 | €1,377,424 | €1,490,155 | +€112,731 | +8.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,277,424 | €1,390,155 | +€112,731 | +8.8% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €1,267,424 | €1,380,155 | +€112,731 | +8.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €390,684 | €262,716 | -€127,968 | -32.8% |
| Amounts payable within one year | 42/48 | €390,684 | €262,716 | -€127,968 | -32.8% |
| Trade debts | 44 | €2,283 | €5,138 | +€2,854 | +125.0% |
| Suppliers | 440/4 | €2,283 | €5,138 | +€2,854 | +125.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €388,401 | €257,578 | -€130,823 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,960 | €33,960 | = | 0.0% |
| Other operating charges | 640/8 | €1,172 | €1,208 | +€36 | +3.1% |
| Gross operating margin | 9900 | €213,645 | €211,049 | -€2,596 | -1.2% |
| Operating profit (loss) | 9901 | €178,513 | €175,881 | -€2,632 | -1.5% |
| Financial income | 75/76B | €1,379 | €73,441 | +€72,061 | +5225.3% |
| Recurring financial income | 75 | €1,379 | €73,441 | +€72,061 | +5225.3% |
| Financial charges | 65/66B | €15,636 | €17,498 | +€1,863 | +11.9% |
| Recurring financial charges | 65 | €15,636 | €17,498 | +€1,863 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €164,257 | €231,823 | +€67,566 | +41.1% |
| Income taxes | 67/77 | €52,263 | €62,136 | +€9,872 | +18.9% |
| Profit (loss) for the period | 9904 | €111,993 | €169,687 | +€57,694 | +51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €111,993 | €169,687 | +€57,694 | +51.5% |
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 5 October 2026 via checked.be.