Debruyne Construct: 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.
What changed
Debruyne Construct
NACE 41.001, General construction of residential buildings
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€424,739
2024 · -€181,954-€242,786
Equity
-€212,981
2024 · €23,758-€236,739
Cash
€14,537
2024 · €0+€14,537
Balance sheet total
€4.0m
2024 · €4.0m+€8,787
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward -€424,739
down €424,739 (-1260.3%), from -€33,702 to -€458,441
- Short-term financial debts +€397,822
up €397,822 (+388.9%), from €102,288 to €500,111
- Revaluation surpluses +€188,000
new in 2025: €188,000
- Trade debts -€131,113
down €131,113 (-31.7%), from €414,197 to €283,084
Income statement
- Staff costs +€73,409
up €73,409 (+29.9%), from €245,872 to €319,281
- Gross operating margin -€72,434
down €72,434 (-13.5%), from €538,544 to €466,109
- Financial charges +€65,625
up €65,625 (+40.6%), from €161,656 to €227,280
- Depreciation +€29,881
up €29,881 (+10.0%), from €298,793 to €328,674
- Write-downs -€10,500
down €10,500 (-100.0%), from €10,500 to €0
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.
Result 2024
-€181,954
Gross operating margin
-€72,434
Staff costs
-€73,409
Depreciation
-€29,881
Write-downs
+€10,500
Other operating charges
-€248
Other operating items
-€9,435
Financial income
-€2,217
Financial charges
-€65,625
Taxes
-€37
Result 2025
-€424,739
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.
From operations
-€288,708
Investment
-€270,798
Financing
+€574,042
Cash 2024
€0
From operations (derived)
-€288,708
Net result for the year
-€424,739
Depreciation
+€328,674
Stocks and contracts
-€36,208
Receivables within one year
-€17,074
Deferred charges and accrued income
+€1,155
Trade debts
-€131,113
Tax, wage and social debts
-€9,988
Other debts
-€651
Accrued charges and deferred income
+€1,236
Investment (derived)
-€270,798
Investment in fixed assets (net)
-€270,798
Financing
+€574,042
Debts after one year
-€14,557
Current portion of long-term debt
+€2,777
Short-term financial debts
+€397,822
Contributions, distributions and other
+€188,000
Cash 2025
€14,537
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,003,596 | €4,012,384 | +€8,787 | +0.2% |
| Formation expenses | 20 | €43,970 | €32,970 | -€11,000 | -25.0% |
| Fixed assets | 21/28 | €3,424,188 | €3,377,312 | -€46,876 | -1.4% |
| Intangible fixed assets | 21 | €18,471 | €4,603 | -€13,868 | -75.1% |
| Tangible fixed assets | 22/27 | €3,400,192 | €3,361,684 | -€38,508 | -1.1% |
| Land and buildings | 22 | €1,794,641 | €1,929,152 | +€134,510 | +7.5% |
| Plant, machinery and equipment | 23 | €205,621 | €172,703 | -€32,918 | -16.0% |
| Furniture and vehicles | 24 | €99,372 | €62,911 | -€36,461 | -36.7% |
| Leasing and similar rights | 25 | €1,300,558 | €1,196,918 | -€103,639 | -8.0% |
| Financial fixed assets | 28 | €5,525 | €11,025 | +€5,500 | +99.5% |
| Current assets | 29/58 | €535,439 | €602,102 | +€66,663 | +12.5% |
| Stocks and contracts in progress | 3 | €322,875 | €359,083 | +€36,208 | +11.2% |
| Stocks | 30/36 | €257,279 | €300,081 | +€42,801 | +16.6% |
| Contracts in progress | 37 | €65,596 | €59,002 | -€6,593 | -10.1% |
| Amounts receivable within one year | 40/41 | €189,217 | €206,291 | +€17,074 | +9.0% |
| Trade receivables | 40 | €186,541 | €196,581 | +€10,040 | +5.4% |
| Other amounts receivable | 41 | €2,676 | €9,710 | +€7,034 | +262.8% |
| Cash at bank and in hand | 54/58 | €0 | €14,537 | +€14,537 | |
| Deferred charges and accrued income | 490/1 | €23,347 | €22,192 | -€1,155 | -4.9% |
| Total equity and liabilities | 10/49 | €4,003,596 | €4,012,384 | +€8,787 | +0.2% |
| Equity | 10/15 | €23,758 | -€212,981 | -€236,739 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | - | €188,000 | +€188,000 | |
| Reserves | 13 | €38,860 | €38,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €38,860 | €38,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,702 | -€458,441 | -€424,739 | -1260.3% |
| Amounts payable | 17/49 | €3,979,838 | €4,225,365 | +€245,527 | +6.2% |
| Amounts payable after more than one year | 17 | €3,058,899 | €3,044,342 | -€14,557 | -0.5% |
| Financial debts | 170/4 | €3,058,899 | €3,044,342 | -€14,557 | -0.5% |
| Amounts payable within one year | 42/48 | €911,490 | €1,170,339 | +€258,848 | +28.4% |
| Current portion of amounts payable after more than one year | 42 | €288,330 | €291,107 | +€2,777 | +1.0% |
| Financial debts | 43 | €102,288 | €500,111 | +€397,822 | +388.9% |
| Credit institutions | 430/8 | €102,288 | €500,111 | +€397,822 | +388.9% |
| Trade debts | 44 | €414,197 | €283,084 | -€131,113 | -31.7% |
| Suppliers | 440/4 | €414,197 | €283,084 | -€131,113 | -31.7% |
| Taxes, remuneration and social security | 45 | €94,740 | €84,752 | -€9,988 | -10.5% |
| Taxes | 450/3 | €38,155 | €25,630 | -€12,525 | -32.8% |
| Remuneration and social security | 454/9 | €56,585 | €59,122 | +€2,537 | +4.5% |
| Other amounts payable | 47/48 | €11,935 | €11,284 | -€651 | -5.5% |
| Accrued charges and deferred income | 492/3 | €9,448 | €10,684 | +€1,236 | +13.1% |
| Non-recurring operating income | 76A | €1,240 | €0 | -€1,240 | -100.0% |
| Remuneration, social security and pensions | 62 | €245,872 | €319,281 | +€73,409 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €298,793 | €328,674 | +€29,881 | +10.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,500 | €0 | -€10,500 | -100.0% |
| Other operating charges | 640/8 | €5,769 | €6,017 | +€248 | +4.3% |
| Non-recurring operating charges | 66A | - | €9,435 | +€9,435 | |
| Gross operating margin | 9900 | €538,544 | €466,109 | -€72,434 | -13.5% |
| Operating profit (loss) | 9901 | -€22,391 | -€197,298 | -€174,907 | -781.2% |
| Financial income | 75/76B | €2,337 | €121 | -€2,217 | -94.8% |
| Recurring financial income | 75 | €2,337 | €121 | -€2,217 | -94.8% |
| Financial charges | 65/66B | €161,656 | €227,280 | +€65,625 | +40.6% |
| Recurring financial charges | 65 | €161,656 | €227,280 | +€65,625 | +40.6% |
| Profit (loss) for the period before taxes | 9903 | -€181,709 | -€424,458 | -€242,748 | -133.6% |
| Income taxes | 67/77 | €244 | €282 | +€37 | +15.3% |
| Profit (loss) for the period | 9904 | -€181,954 | -€424,739 | -€242,786 | -133.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€181,954 | -€424,739 | -€242,786 | -133.4% |
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 9 October 2026 via checked.be.