DEBRUYCKER: 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.
DEBRUYCKER
Largest movements
- Receivables within one year +€29,345
up €29,345 (+12.1%), from €241,872 to €271,216
of which Trade receivables: +€38,066
- Tangible fixed assets -€14,277
down €14,277 (-5.1%), from €280,619 to €266,341
of which Leasing and similar rights: -€47,200
- Deferred charges and accrued income +€9,174
up €9,174 (+60.9%), from €15,066 to €24,240
- Cash +€6,832
up €6,832 (+79.6%), from €8,581 to €15,414
mainly Depreciation (+€92,297) and Net result for the year (+€73,436)
- Reserves +€80,000
up €80,000 (+38.1%), from €210,000 to €290,000
- Debts after one year -€66,450
down €66,450 (-57.8%), from €115,020 to €48,570
- Tax, wage and social debts +€41,820
up €41,820 (+80.8%), from €51,788 to €93,608
of which Taxes: +€35,753
- Trade debts -€18,352
down €18,352 (-23.8%), from €76,957 to €58,604
- Profit (loss) carried forward -€6,564
down €6,564 (-84.0%), from €7,813 to €1,250
- Gross operating margin +€65,728
up €65,728 (+10.0%), from €654,512 to €720,240
- Taxes +€13,810
up €13,810 (+117.2%), from €11,780 to €25,590
- Staff costs +€8,437
up €8,437 (+1.7%), from €509,804 to €518,241
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 | €547,407 | €578,482 | +€31,074 | +5.7% |
| Fixed assets | 21/28 | €281,889 | €267,611 | -€14,277 | -5.1% |
| Tangible fixed assets | 22/27 | €280,619 | €266,341 | -€14,277 | -5.1% |
| Furniture and vehicles | 24 | €147,198 | €180,121 | +€32,923 | +22.4% |
| Leasing and similar rights | 25 | €133,421 | €86,221 | -€47,200 | -35.4% |
| Financial fixed assets | 28 | €1,270 | €1,270 | = | 0.0% |
| Current assets | 29/58 | €265,519 | €310,870 | +€45,352 | +17.1% |
| Amounts receivable within one year | 40/41 | €241,872 | €271,216 | +€29,345 | +12.1% |
| Trade receivables | 40 | €232,030 | €270,096 | +€38,066 | +16.4% |
| Other amounts receivable | 41 | €9,842 | €1,120 | -€8,721 | -88.6% |
| Cash at bank and in hand | 54/58 | €8,581 | €15,414 | +€6,832 | +79.6% |
| Deferred charges and accrued income | 490/1 | €15,066 | €24,240 | +€9,174 | +60.9% |
| Total equity and liabilities | 10/49 | €547,407 | €578,482 | +€31,074 | +5.7% |
| Equity | 10/15 | €237,813 | €311,250 | +€73,436 | +30.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €210,000 | €290,000 | +€80,000 | +38.1% |
| Distributable reserves | 133 | €210,000 | €290,000 | +€80,000 | +38.1% |
| Profit (loss) carried forward | 14 | €7,813 | €1,250 | -€6,564 | -84.0% |
| Amounts payable | 17/49 | €309,594 | €267,232 | -€42,362 | -13.7% |
| Amounts payable after more than one year | 17 | €115,020 | €48,570 | -€66,450 | -57.8% |
| Financial debts | 170/4 | €115,020 | €48,570 | -€66,450 | -57.8% |
| Amounts payable within one year | 42/48 | €194,574 | €218,662 | +€24,088 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €65,829 | €66,450 | +€621 | +0.9% |
| Trade debts | 44 | €76,957 | €58,604 | -€18,352 | -23.8% |
| Suppliers | 440/4 | €76,957 | €58,604 | -€18,352 | -23.8% |
| Taxes, remuneration and social security | 45 | €51,788 | €93,608 | +€41,820 | +80.8% |
| Taxes | 450/3 | €9,804 | €45,557 | +€35,753 | +364.7% |
| Remuneration and social security | 454/9 | €41,984 | €48,050 | +€6,066 | +14.4% |
| Remuneration, social security and pensions | 62 | €509,804 | €518,241 | +€8,437 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,941 | €92,297 | +€4,357 | +5.0% |
| Other operating charges | 640/8 | €5,729 | €6,787 | +€1,058 | +18.5% |
| Gross operating margin | 9900 | €654,512 | €720,240 | +€65,728 | +10.0% |
| Operating profit (loss) | 9901 | €51,038 | €102,914 | +€51,876 | +101.6% |
| Financial income | 75/76B | €1,501 | €845 | -€656 | -43.7% |
| Recurring financial income | 75 | €1,501 | €845 | -€656 | -43.7% |
| Financial charges | 65/66B | €7,093 | €4,732 | -€2,361 | -33.3% |
| Recurring financial charges | 65 | €7,093 | €4,732 | -€2,361 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €45,446 | €99,026 | +€53,581 | +117.9% |
| Income taxes | 67/77 | €11,780 | €25,590 | +€13,810 | +117.2% |
| Profit (loss) for the period | 9904 | €33,665 | €73,436 | +€39,771 | +118.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,665 | €73,436 | +€39,771 | +118.1% |
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 11 October 2026 via checked.be.