Debruyn Consultancy: 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.
Debruyn Consultancy
Largest movements
- Current investments +€150,000
new in 2025: €150,000
- Cash -€27,326
down €27,326 (-39.5%), from €69,196 to €41,870
mainly Current investments (-€150,000) and Receivables within one year (-€23,642)
- Receivables within one year +€23,642
up €23,642 (+100.7%), from €23,474 to €47,116
- Tangible fixed assets -€2,666
down €2,666 (-18.7%), from €14,255 to €11,589
of which Furniture and vehicles: -€2,705
- Reserves +€107,296
up €107,296 (+140.1%), from €76,588 to €183,884
- Tax, wage and social debts +€33,780
up €33,780 (+125.7%), from €26,866 to €60,646
- Accrued charges and deferred income +€4,422
new in 2025: €4,422
- Gross operating margin +€47,479
up €47,479 (+46.1%), from €102,987 to €150,466
- Taxes +€12,262
up €12,262 (+59.0%), from €20,788 to €33,050
- Depreciation +€2,104
up €2,104 (+82.3%), from €2,556 to €4,661
- Financial charges +€1,965
up €1,965 (+65.3%), from €3,009 to €4,974
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 | €108,342 | €253,391 | +€145,050 | +133.9% |
| Fixed assets | 21/28 | €14,255 | €11,589 | -€2,666 | -18.7% |
| Tangible fixed assets | 22/27 | €14,255 | €11,589 | -€2,666 | -18.7% |
| Plant, machinery and equipment | 23 | €609 | €975 | +€366 | +60.2% |
| Furniture and vehicles | 24 | €12,092 | €9,387 | -€2,705 | -22.4% |
| Other tangible fixed assets | 26 | €1,555 | €1,228 | -€327 | -21.0% |
| Current assets | 29/58 | €94,087 | €241,802 | +€147,715 | +157.0% |
| Amounts receivable within one year | 40/41 | €23,474 | €47,116 | +€23,642 | +100.7% |
| Trade receivables | 40 | €23,474 | €47,116 | +€23,642 | +100.7% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €69,196 | €41,870 | -€27,326 | -39.5% |
| Deferred charges and accrued income | 490/1 | €1,416 | €2,816 | +€1,400 | +98.8% |
| Total equity and liabilities | 10/49 | €108,342 | €253,391 | +€145,050 | +133.9% |
| Equity | 10/15 | €77,588 | €184,884 | +€107,296 | +138.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €76,588 | €183,884 | +€107,296 | +140.1% |
| Distributable reserves | 133 | €76,588 | €183,884 | +€107,296 | +140.1% |
| Amounts payable | 17/49 | €30,754 | €68,507 | +€37,753 | +122.8% |
| Amounts payable within one year | 42/48 | €30,754 | €64,085 | +€33,331 | +108.4% |
| Trade debts | 44 | €1,892 | €3,439 | +€1,547 | +81.8% |
| Suppliers | 440/4 | €1,892 | €3,439 | +€1,547 | +81.8% |
| Taxes, remuneration and social security | 45 | €26,866 | €60,646 | +€33,780 | +125.7% |
| Taxes | 450/3 | €26,866 | €60,646 | +€33,780 | +125.7% |
| Other amounts payable | 47/48 | €1,996 | €0 | -€1,996 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €4,422 | +€4,422 | |
| Remuneration, social security and pensions | 62 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,556 | €4,661 | +€2,104 | +82.3% |
| Other operating charges | 640/8 | €101 | €178 | +€77 | +76.7% |
| Gross operating margin | 9900 | €102,987 | €150,466 | +€47,479 | +46.1% |
| Operating profit (loss) | 9901 | €100,330 | €145,127 | +€44,797 | +44.6% |
| Financial income | 75/76B | €55 | €193 | +€138 | +249.0% |
| Recurring financial income | 75 | €55 | €193 | +€138 | +249.0% |
| Financial charges | 65/66B | €3,009 | €4,974 | +€1,965 | +65.3% |
| Recurring financial charges | 65 | €3,009 | €4,974 | +€1,965 | +65.3% |
| Profit (loss) for the period before taxes | 9903 | €97,376 | €140,346 | +€42,970 | +44.1% |
| Income taxes | 67/77 | €20,788 | €33,050 | +€12,262 | +59.0% |
| Profit (loss) for the period | 9904 | €76,588 | €107,296 | +€30,708 | +40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €76,588 | €107,296 | +€30,708 | +40.1% |
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 10 October 2026 via checked.be.