DEBRUYN CONSULTING: 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 CONSULTING
Largest movements
- Cash +€56,130
up €56,130 (+231%), from €24,255 to €80,385
mainly Net result for the year (+€33,496) and Tax, wage and social debts (+€18,203)
- Deferred charges and accrued income -€3,599
no longer reported in 2025 (was €3,599)
- Tangible fixed assets -€2,133
down €2,133 (-73.4%), from €2,907 to €774
- Reserves +€33,496
up €33,496 (+153%), from €21,910 to €55,406
- Tax, wage and social debts +€18,203
up €18,203 (+114%), from €15,996 to €34,200
of which Taxes: +€13,703
- Accrued charges and deferred income -€5,708
no longer reported in 2025 (was €5,708)
- Trade debts +€3,754
new in 2025: €3,754
- Gross operating margin +€28,805
up €28,805 (+129%), from €22,246 to €51,052
- Taxes +€9,151
up €9,151 (+198%), from €4,629 to €13,779
- Depreciation +€1,060
up €1,060 (+64.3%), from €1,648 to €2,708
- Other operating charges +€651
up €651 (+163%), from €398 to €1,049
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.
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 | €45,614 | €95,360 | +€49,747 | +109% |
| Formation expenses | 20 | €575 | - | -€575 | |
| Fixed assets | 21/28 | €2,907 | €774 | -€2,133 | -73.4% |
| Tangible fixed assets | 22/27 | €2,907 | €774 | -€2,133 | -73.4% |
| Plant, machinery and equipment | 23 | €2,907 | €774 | -€2,133 | -73.4% |
| Current assets | 29/58 | €42,131 | €94,586 | +€52,455 | +125% |
| Amounts receivable within one year | 40/41 | €14,277 | €14,201 | -€76 | -0.5% |
| Trade receivables | 40 | €3,596 | €2,549 | -€1,047 | -29.1% |
| Other amounts receivable | 41 | €10,682 | €11,652 | +€970 | +9.1% |
| Cash at bank and in hand | 54/58 | €24,255 | €80,385 | +€56,130 | +231% |
| Deferred charges and accrued income | 490/1 | €3,599 | - | -€3,599 | |
| Total equity and liabilities | 10/49 | €45,614 | €95,360 | +€49,747 | +109% |
| Equity | 10/15 | €23,910 | €57,406 | +€33,496 | +140% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €21,910 | €55,406 | +€33,496 | +153% |
| Distributable reserves | 133 | €21,910 | €55,406 | +€33,496 | +153% |
| Amounts payable | 17/49 | €21,704 | €37,954 | +€16,250 | +74.9% |
| Amounts payable within one year | 42/48 | €15,996 | €37,954 | +€21,958 | +137% |
| Trade debts | 44 | - | €3,754 | +€3,754 | |
| Suppliers | 440/4 | - | €3,754 | +€3,754 | |
| Taxes, remuneration and social security | 45 | €15,996 | €34,200 | +€18,203 | +114% |
| Taxes | 450/3 | €5,186 | €18,889 | +€13,703 | +264% |
| Remuneration and social security | 454/9 | €10,810 | €15,310 | +€4,500 | +41.6% |
| Accrued charges and deferred income | 492/3 | €5,708 | - | -€5,708 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,648 | €2,708 | +€1,060 | +64.3% |
| Other operating charges | 640/8 | €398 | €1,049 | +€651 | +163% |
| Gross operating margin | 9900 | €22,246 | €51,052 | +€28,805 | +129% |
| Operating profit (loss) | 9901 | €20,200 | €47,294 | +€27,094 | +134% |
| Financial charges | 65/66B | €439 | €18 | -€421 | -95.8% |
| Recurring financial charges | 65 | €439 | €18 | -€421 | -95.8% |
| Profit (loss) for the period before taxes | 9903 | €19,761 | €47,276 | +€27,515 | +139% |
| Income taxes | 67/77 | €4,629 | €13,779 | +€9,151 | +198% |
| Profit (loss) for the period | 9904 | €15,132 | €33,496 | +€18,364 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €15,132 | €33,496 | +€18,364 | +121% |
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 26 October 2026 via checked.be.