DEBRUYNE 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.
DEBRUYNE CONSULTANCY
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Tax, wage and social debts -€22,297
no longer reported in 2025 (was €22,297)
- Other debts +€9,963
up €9,963 (+6.9%), from €145,207 to €155,171
- Reserves +€8,592
up €8,592 (+1.8%), from €485,487 to €494,079
of which Distributable reserves: +€8,592
- Gross operating margin -€7,826
down €7,826 (-28.0%), from €27,984 to €20,158
- Other operating charges -€3,669
down €3,669 (-77.4%), from €4,738 to €1,070
- Taxes -€2,601
down €2,601 (-32.8%), from €7,925 to €5,324
- Financial income -€1,020
down €1,020 (-88.6%), from €1,152 to €132
- Financial charges +€414
up €414 (+51.1%), from €810 to €1,224
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 | €674,817 | €668,716 | -€6,101 | -0.9% |
| Fixed assets | 21/28 | €616,055 | €613,470 | -€2,585 | -0.4% |
| Tangible fixed assets | 22/27 | €21,055 | €18,470 | -€2,585 | -12.3% |
| Land and buildings | 22 | €9,508 | €10,327 | +€818 | +8.6% |
| Plant, machinery and equipment | 23 | €9,746 | €7,623 | -€2,123 | -21.8% |
| Furniture and vehicles | 24 | €1,800 | €520 | -€1,280 | -71.1% |
| Financial fixed assets | 28 | €595,000 | €595,000 | = | 0.0% |
| Current assets | 29/58 | €58,762 | €55,246 | -€3,516 | -6.0% |
| Amounts receivable within one year | 40/41 | €31,080 | €34,131 | +€3,051 | +9.8% |
| Trade receivables | 40 | €12,635 | €4,015 | -€8,620 | -68.2% |
| Other amounts receivable | 41 | €18,445 | €30,116 | +€11,671 | +63.3% |
| Cash at bank and in hand | 54/58 | €20,806 | €19,666 | -€1,140 | -5.5% |
| Deferred charges and accrued income | 490/1 | €6,876 | €1,449 | -€5,427 | -78.9% |
| Total equity and liabilities | 10/49 | €674,817 | €668,716 | -€6,101 | -0.9% |
| Equity | 10/15 | €504,087 | €512,679 | +€8,592 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €485,487 | €494,079 | +€8,592 | +1.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €483,627 | €492,219 | +€8,592 | +1.8% |
| Amounts payable | 17/49 | €170,730 | €156,037 | -€14,693 | -8.6% |
| Amounts payable within one year | 42/48 | €170,730 | €156,037 | -€14,693 | -8.6% |
| Trade debts | 44 | €3,226 | €866 | -€2,360 | -73.2% |
| Suppliers | 440/4 | €3,226 | €866 | -€2,360 | -73.2% |
| Taxes, remuneration and social security | 45 | €22,297 | - | -€22,297 | |
| Taxes | 450/3 | €22,297 | - | -€22,297 | |
| Other amounts payable | 47/48 | €145,207 | €155,171 | +€9,963 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,357 | €4,081 | -€276 | -6.3% |
| Other operating charges | 640/8 | €4,738 | €1,070 | -€3,669 | -77.4% |
| Gross operating margin | 9900 | €27,984 | €20,158 | -€7,826 | -28.0% |
| Operating profit (loss) | 9901 | €18,889 | €15,008 | -€3,881 | -20.5% |
| Financial income | 75/76B | €1,152 | €132 | -€1,020 | -88.6% |
| Recurring financial income | 75 | €1,152 | €132 | -€1,020 | -88.6% |
| Financial charges | 65/66B | €810 | €1,224 | +€414 | +51.1% |
| Recurring financial charges | 65 | €810 | €1,224 | +€414 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | €19,231 | €13,916 | -€5,316 | -27.6% |
| Income taxes | 67/77 | €7,925 | €5,324 | -€2,601 | -32.8% |
| Profit (loss) for the period | 9904 | €11,307 | €8,592 | -€2,715 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,307 | €8,592 | -€2,715 | -24.0% |
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 23 October 2026 via checked.be.