DEBRUYNE FOODTEC: 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 FOODTEC
Largest movements
- Tangible fixed assets +€251,932
up €251,932 (+14.8%), from €1.7m to €2.0m
- Cash -€24,365
down €24,365 (-32.4%), from €75,185 to €50,820
mainly Investment in fixed assets (net) (-€417,890) and Other debts (-€11,638)
- Reserves +€121,040
up €121,040 (+16.6%), from €727,331 to €848,371
- Debts after one year +€55,840
up €55,840 (+7.9%), from €707,145 to €762,985
of which Financial debts: +€155,840
- Current portion of long-term debt +€30,000
up €30,000 (+26.9%), from €111,660 to €141,660
- Tax, wage and social debts +€26,962
up €26,962 (+215%), from €12,568 to €39,530
- Gross operating margin +€50,010
up €50,010 (+16.0%), from €312,495 to €362,505
- Depreciation +€44,080
up €44,080 (+36.2%), from €121,878 to €165,958
- Write-downs -€8,426
no longer reported in 2025 (was €8,426)
- Taxes +€5,946
up €5,946 (+11.8%), from €50,539 to €56,485
- Financial income +€4,059
up €4,059 (+151%), from €2,679 to €6,738
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 | €1,816,961 | €2,038,825 | +€221,863 | +12.2% |
| Fixed assets | 21/28 | €1,701,252 | €1,953,184 | +€251,932 | +14.8% |
| Tangible fixed assets | 22/27 | €1,700,852 | €1,952,784 | +€251,932 | +14.8% |
| Land and buildings | 22 | €1,700,852 | €1,952,784 | +€251,932 | +14.8% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €115,709 | €85,641 | -€30,068 | -26.0% |
| Amounts receivable within one year | 40/41 | €38,807 | €34,623 | -€4,185 | -10.8% |
| Trade receivables | 40 | €38,807 | €34,623 | -€4,185 | -10.8% |
| Cash at bank and in hand | 54/58 | €75,185 | €50,820 | -€24,365 | -32.4% |
| Deferred charges and accrued income | 490/1 | €1,716 | €198 | -€1,519 | -88.5% |
| Total equity and liabilities | 10/49 | €1,816,961 | €2,038,825 | +€221,863 | +12.2% |
| Equity | 10/15 | €777,331 | €898,371 | +€121,040 | +15.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €727,331 | €848,371 | +€121,040 | +16.6% |
| Distributable reserves | 133 | €727,331 | €848,371 | +€121,040 | +16.6% |
| Amounts payable | 17/49 | €1,039,631 | €1,140,454 | +€100,823 | +9.7% |
| Amounts payable after more than one year | 17 | €707,145 | €762,985 | +€55,840 | +7.9% |
| Financial debts | 170/4 | €307,145 | €462,985 | +€155,840 | +50.7% |
| Other amounts payable | 178/9 | €400,000 | €300,000 | -€100,000 | -25.0% |
| Amounts payable within one year | 42/48 | €326,059 | €373,418 | +€47,360 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €111,660 | €141,660 | +€30,000 | +26.9% |
| Trade debts | 44 | €207 | €2,242 | +€2,035 | +983% |
| Suppliers | 440/4 | €207 | €2,242 | +€2,035 | +983% |
| Taxes, remuneration and social security | 45 | €12,568 | €39,530 | +€26,962 | +215% |
| Taxes | 450/3 | €12,568 | €39,530 | +€26,962 | +215% |
| Other amounts payable | 47/48 | €201,624 | €189,986 | -€11,638 | -5.8% |
| Accrued charges and deferred income | 492/3 | €6,427 | €4,051 | -€2,376 | -37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,878 | €165,958 | +€44,080 | +36.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,426 | - | -€8,426 | |
| Other operating charges | 640/8 | €11,971 | €12,779 | +€808 | +6.7% |
| Gross operating margin | 9900 | €312,495 | €362,505 | +€50,010 | +16.0% |
| Operating profit (loss) | 9901 | €170,220 | €183,768 | +€13,548 | +8.0% |
| Financial income | 75/76B | €2,679 | €6,738 | +€4,059 | +151% |
| Recurring financial income | 75 | €2,679 | €6,738 | +€4,059 | +151% |
| Financial charges | 65/66B | €14,613 | €12,980 | -€1,632 | -11.2% |
| Recurring financial charges | 65 | €14,613 | €12,980 | -€1,632 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €158,287 | €177,525 | +€19,239 | +12.2% |
| Income taxes | 67/77 | €50,539 | €56,485 | +€5,946 | +11.8% |
| Profit (loss) for the period | 9904 | €107,747 | €121,040 | +€13,293 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €107,747 | €121,040 | +€13,293 | +12.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.