DEBRUYNE - DEBLAUWE: 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 - DEBLAUWE
Largest movements
- Tangible fixed assets -€5,434
down €5,434 (-13.1%), from €41,357 to €35,923
of which Land and buildings: -€6,461
- Receivables within one year -€737
down €737 (-50.6%), from €1,457 to €720
of which Trade receivables: -€620
- Profit (loss) carried forward -€6,362
down €6,362 (-33.9%), from -€18,763 to -€25,125
- Other debts -€3,609
down €3,609 (-17.3%), from €20,829 to €17,219
- Short-term financial debts +€3,132
up €3,132 (+14.9%), from €20,952 to €24,083
- Advances received +€700
new in 2025: €700
- Gross operating margin -€4,584
down €4,584 (-40.0%), from €11,456 to €6,872
- Depreciation +€1,983
up €1,983 (+40.9%), from €4,855 to €6,838
- Other operating charges +€805
up €805 (+21.0%), from €3,833 to €4,638
- Financial charges -€581
down €581 (-26.8%), from €2,168 to €1,587
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 | €45,080 | €39,024 | -€6,057 | -13.4% |
| Fixed assets | 21/28 | €41,357 | €35,923 | -€5,434 | -13.1% |
| Tangible fixed assets | 22/27 | €41,357 | €35,923 | -€5,434 | -13.1% |
| Land and buildings | 22 | €41,357 | €34,896 | -€6,461 | -15.6% |
| Plant, machinery and equipment | 23 | - | €1,027 | +€1,027 | |
| Current assets | 29/58 | €3,723 | €3,100 | -€623 | -16.7% |
| Amounts receivable within one year | 40/41 | €1,457 | €720 | -€737 | -50.6% |
| Trade receivables | 40 | €1,250 | €629 | -€620 | -49.6% |
| Other amounts receivable | 41 | €207 | €91 | -€117 | -56.3% |
| Cash at bank and in hand | 54/58 | €8 | €8 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,258 | €2,372 | +€115 | +5.1% |
| Total equity and liabilities | 10/49 | €45,080 | €39,024 | -€6,057 | -13.4% |
| Equity | 10/15 | €2,189 | -€4,173 | -€6,362 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,353 | €2,353 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €493 | €493 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,763 | -€25,125 | -€6,362 | -33.9% |
| Amounts payable | 17/49 | €42,891 | €43,196 | +€305 | +0.7% |
| Amounts payable within one year | 42/48 | €42,840 | €43,016 | +€176 | +0.4% |
| Financial debts | 43 | €20,952 | €24,083 | +€3,132 | +14.9% |
| Credit institutions | 430/8 | €20,952 | €24,083 | +€3,132 | +14.9% |
| Trade debts | 44 | €422 | €314 | -€107 | -25.4% |
| Suppliers | 440/4 | €422 | €314 | -€107 | -25.4% |
| Advances received on contracts in progress | 46 | - | €700 | +€700 | |
| Taxes, remuneration and social security | 45 | €638 | €699 | +€61 | +9.6% |
| Taxes | 450/3 | €638 | €699 | +€61 | +9.6% |
| Other amounts payable | 47/48 | €20,829 | €17,219 | -€3,609 | -17.3% |
| Accrued charges and deferred income | 492/3 | €51 | €180 | +€129 | +253% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,855 | €6,838 | +€1,983 | +40.9% |
| Other operating charges | 640/8 | €3,833 | €4,638 | +€805 | +21.0% |
| Gross operating margin | 9900 | €11,456 | €6,872 | -€4,584 | -40.0% |
| Operating profit (loss) | 9901 | €2,769 | -€4,604 | -€7,373 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €2,168 | €1,587 | -€581 | -26.8% |
| Recurring financial charges | 65 | €2,168 | €1,587 | -€581 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €606 | -€6,191 | -€6,797 | |
| Income taxes | 67/77 | €218 | €171 | -€47 | -21.7% |
| Profit (loss) for the period | 9904 | €388 | -€6,362 | -€6,749 | |
| Profit (loss) for the period to be appropriated | 9905 | €388 | -€6,362 | -€6,749 |
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 19 October 2026 via checked.be.