Debruyne Finance: what changed
Debruyne Finance
Largest movements
- Cash +€100,976
up €100,976 (+64.8%), from €155,840 to €256,817
mainly Other debts (+€163,252) and Net result for the year (+€80,358)
- Current investments -€25,739
down €25,739 (-14.8%), from €173,575 to €147,836
- Tangible fixed assets -€14,697
down €14,697 (-16.2%), from €90,968 to €76,271
of which Furniture and vehicles: -€12,026
- Receivables within one year +€9,497
up €9,497 (+157%), from €6,044 to €15,541
of which Other amounts receivable: +€11,211
- Other debts +€163,252
up €163,252 (+398%), from €41,059 to €204,311
- Reserves -€99,201
down €99,201 (-28.6%), from €346,430 to €247,229
- Gross operating margin -€40,942
down €40,942 (-15.7%), from €260,508 to €219,566
- Depreciation +€10,290
up €10,290 (+234%), from €4,407 to €14,697
- Taxes -€9,044
down €9,044 (-20.8%), from €43,452 to €34,408
- Staff costs -€8,396
down €8,396 (-8.1%), from €104,144 to €95,748
- Financial income +€4,203
up €4,203 (+110%), from €3,805 to €8,008
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €435,337 | €501,603 | +€66,266 | +15.2% |
| Fixed assets | 21/28 | €91,043 | €76,346 | -€14,697 | -16.1% |
| Tangible fixed assets | 22/27 | €90,968 | €76,271 | -€14,697 | -16.2% |
| Land and buildings | 22 | €17,000 | €17,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €17,231 | €14,560 | -€2,671 | -15.5% |
| Furniture and vehicles | 24 | €56,737 | €44,711 | -€12,026 | -21.2% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €344,295 | €425,257 | +€80,963 | +23.5% |
| Amounts receivable within one year | 40/41 | €6,044 | €15,541 | +€9,497 | +157% |
| Trade receivables | 40 | €5,970 | €4,256 | -€1,714 | -28.7% |
| Other amounts receivable | 41 | €74 | €11,285 | +€11,211 | +15,068% |
| Current investments | 50/53 | €173,575 | €147,836 | -€25,739 | -14.8% |
| Cash at bank and in hand | 54/58 | €155,840 | €256,817 | +€100,976 | +64.8% |
| Deferred charges and accrued income | 490/1 | €8,835 | €5,064 | -€3,771 | -42.7% |
| Total equity and liabilities | 10/49 | €435,337 | €501,603 | +€66,266 | +15.2% |
| Equity | 10/15 | €365,030 | €265,829 | -€99,201 | -27.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €346,430 | €247,229 | -€99,201 | -28.6% |
| Distributable reserves | 133 | €346,430 | €247,229 | -€99,201 | -28.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €70,307 | €235,774 | +€165,467 | +235% |
| Amounts payable within one year | 42/48 | €70,280 | €235,774 | +€165,494 | +235% |
| Trade debts | 44 | €1,932 | €1,611 | -€321 | -16.6% |
| Suppliers | 440/4 | €1,932 | €1,611 | -€321 | -16.6% |
| Taxes, remuneration and social security | 45 | €27,289 | €29,853 | +€2,564 | +9.4% |
| Taxes | 450/3 | €13,854 | €14,852 | +€998 | +7.2% |
| Remuneration and social security | 454/9 | €13,435 | €15,000 | +€1,565 | +11.7% |
| Other amounts payable | 47/48 | €41,059 | €204,311 | +€163,252 | +398% |
| Accrued charges and deferred income | 492/3 | €27 | €0 | -€27 | -100% |
| Non-recurring operating income | 76A | €13,000 | €0 | -€13,000 | -100% |
| Remuneration, social security and pensions | 62 | €104,144 | €95,748 | -€8,396 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,407 | €14,697 | +€10,290 | +234% |
| Other operating charges | 640/8 | €1,675 | €1,285 | -€390 | -23.3% |
| Gross operating margin | 9900 | €260,508 | €219,566 | -€40,942 | -15.7% |
| Operating profit (loss) | 9901 | €150,282 | €107,835 | -€42,447 | -28.2% |
| Financial income | 75/76B | €3,805 | €8,008 | +€4,203 | +110% |
| Recurring financial income | 75 | €3,805 | €8,008 | +€4,203 | +110% |
| Financial charges | 65/66B | €396 | €1,077 | +€682 | +172% |
| Recurring financial charges | 65 | €396 | €1,077 | +€682 | +172% |
| Profit (loss) for the period before taxes | 9903 | €153,692 | €114,766 | -€38,926 | -25.3% |
| Income taxes | 67/77 | €43,452 | €34,408 | -€9,044 | -20.8% |
| Profit (loss) for the period | 9904 | €110,239 | €80,358 | -€29,882 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €110,239 | €80,358 | -€29,882 | -27.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.