DEBRUYNE GROUP: 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 GROUP
Largest movements
- Tangible fixed assets -€14,865
down €14,865 (-2.4%), from €620,702 to €605,837
- Debts after one year -€25,914
down €25,914 (-6.8%), from €378,790 to €352,876
- Profit (loss) carried forward +€8,248
up €8,248 (+85.2%), from -€9,686 to -€1,438
- Gross operating margin -€5,434
down €5,434 (-12.5%), from €43,492 to €38,058
- Other operating charges -€1,593
down €1,593 (-40.0%), from €3,978 to €2,385
- Financial charges -€721
down €721 (-9.1%), from €7,920 to €7,199
- Depreciation +€460
up €460 (+2.3%), from €19,766 to €20,226
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €629,316 | €616,100 | -€13,216 | -2.1% |
| Fixed assets | 21/28 | €620,702 | €605,837 | -€14,865 | -2.4% |
| Tangible fixed assets | 22/27 | €620,702 | €605,837 | -€14,865 | -2.4% |
| Land and buildings | 22 | €620,702 | €605,837 | -€14,865 | -2.4% |
| Current assets | 29/58 | €8,614 | €10,263 | +€1,649 | +19.1% |
| Cash at bank and in hand | 54/58 | €8,614 | €10,263 | +€1,649 | +19.1% |
| Total equity and liabilities | 10/49 | €629,316 | €616,100 | -€13,216 | -2.1% |
| Equity | 10/15 | -€9,685 | -€1,437 | +€8,248 | +85.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,686 | -€1,438 | +€8,248 | +85.2% |
| Amounts payable | 17/49 | €639,001 | €617,537 | -€21,464 | -3.4% |
| Amounts payable after more than one year | 17 | €378,790 | €352,876 | -€25,914 | -6.8% |
| Financial debts | 170/4 | €378,790 | €352,876 | -€25,914 | -6.8% |
| Amounts payable within one year | 42/48 | €260,211 | €264,661 | +€4,450 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €24,698 | €25,144 | +€446 | +1.8% |
| Trade debts | 44 | €102 | €2,461 | +€2,359 | +2,313% |
| Suppliers | 440/4 | €102 | €2,461 | +€2,359 | +2,313% |
| Other amounts payable | 47/48 | €235,411 | €237,056 | +€1,645 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,766 | €20,226 | +€460 | +2.3% |
| Other operating charges | 640/8 | €3,978 | €2,385 | -€1,593 | -40.0% |
| Gross operating margin | 9900 | €43,492 | €38,058 | -€5,434 | -12.5% |
| Operating profit (loss) | 9901 | €19,748 | €15,447 | -€4,301 | -21.8% |
| Financial charges | 65/66B | €7,920 | €7,199 | -€721 | -9.1% |
| Recurring financial charges | 65 | €7,920 | €7,199 | -€721 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €11,828 | €8,248 | -€3,580 | -30.3% |
| Profit (loss) for the period | 9904 | €11,828 | €8,248 | -€3,580 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,828 | €8,248 | -€3,580 | -30.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.