DEBRUYNE PATRICK & DIETER: 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 PATRICK & DIETER
Largest movements
- Tangible fixed assets -€14,043
down €14,043 (-44.6%), from €31,490 to €17,447
- Receivables within one year +€7,105
up €7,105 (+203%), from €3,503 to €10,608
of which Trade receivables: +€5,715
- Cash -€4,907
down €4,907 (-27.4%), from €17,903 to €12,997
mainly Net result for the year (-€15,048) and Receivables within one year (-€7,105)
- Deferred charges and accrued income -€3,152
down €3,152 (-10.2%), from €30,790 to €27,638
- Profit (loss) carried forward -€15,048
down €15,048 (-59.3%), from -€25,398 to -€40,446
- Other debts -€2,164
down €2,164 (-41.3%), from €5,241 to €3,077
- Trade debts +€1,466
up €1,466 (+124%), from €1,180 to €2,647
- Gross operating margin +€8,610
up €8,610, from -€4,970 to €3,640
- Financial charges -€429
down €429 (-19.3%), from €2,220 to €1,790
- Other operating charges +€391
up €391 (+26.6%), from €1,470 to €1,862
- Depreciation -€367
down €367 (-2.4%), from €15,483 to €15,116
- Financial income +€70
up €70 (+24.3%), from €287 to €356
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 | €90,686 | €74,940 | -€15,746 | -17.4% |
| Fixed assets | 21/28 | €31,490 | €17,447 | -€14,043 | -44.6% |
| Tangible fixed assets | 22/27 | €31,490 | €17,447 | -€14,043 | -44.6% |
| Plant, machinery and equipment | 23 | €19,484 | €12,485 | -€6,999 | -35.9% |
| Furniture and vehicles | 24 | €8,245 | €2,620 | -€5,626 | -68.2% |
| Other tangible fixed assets | 26 | €3,761 | €2,343 | -€1,418 | -37.7% |
| Current assets | 29/58 | €59,196 | €57,493 | -€1,703 | -2.9% |
| Stocks and contracts in progress | 3 | €7,000 | €6,250 | -€750 | -10.7% |
| Stocks | 30/36 | €5,000 | €4,500 | -€500 | -10.0% |
| Contracts in progress | 37 | €2,000 | €1,750 | -€250 | -12.5% |
| Amounts receivable within one year | 40/41 | €3,503 | €10,608 | +€7,105 | +203% |
| Trade receivables | 40 | €255 | €5,970 | +€5,715 | +2,241% |
| Other amounts receivable | 41 | €3,248 | €4,638 | +€1,390 | +42.8% |
| Cash at bank and in hand | 54/58 | €17,903 | €12,997 | -€4,907 | -27.4% |
| Deferred charges and accrued income | 490/1 | €30,790 | €27,638 | -€3,152 | -10.2% |
| Total equity and liabilities | 10/49 | €90,686 | €74,940 | -€15,746 | -17.4% |
| Equity | 10/15 | €84,162 | €69,114 | -€15,048 | -17.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €103,360 | €103,360 | = | 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 | €101,500 | €101,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,398 | -€40,446 | -€15,048 | -59.3% |
| Amounts payable | 17/49 | €6,524 | €5,826 | -€698 | -10.7% |
| Amounts payable within one year | 42/48 | €6,524 | €5,826 | -€698 | -10.7% |
| Trade debts | 44 | €1,180 | €2,647 | +€1,466 | +124% |
| Suppliers | 440/4 | €1,180 | €2,647 | +€1,466 | +124% |
| Taxes, remuneration and social security | 45 | €102 | €102 | = | 0.0% |
| Taxes | 450/3 | €102 | €102 | = | 0.0% |
| Other amounts payable | 47/48 | €5,241 | €3,077 | -€2,164 | -41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,483 | €15,116 | -€367 | -2.4% |
| Other operating charges | 640/8 | €1,470 | €1,862 | +€391 | +26.6% |
| Gross operating margin | 9900 | -€4,970 | €3,640 | +€8,610 | |
| Operating profit (loss) | 9901 | -€21,923 | -€13,338 | +€8,585 | +39.2% |
| Financial income | 75/76B | €287 | €356 | +€70 | +24.3% |
| Recurring financial income | 75 | €287 | €356 | +€70 | +24.3% |
| Financial charges | 65/66B | €2,220 | €1,790 | -€429 | -19.3% |
| Recurring financial charges | 65 | €2,220 | €1,790 | -€429 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,856 | -€14,772 | +€9,083 | +38.1% |
| Income taxes | 67/77 | €240 | €276 | +€36 | +14.9% |
| Profit (loss) for the period | 9904 | -€24,096 | -€15,048 | +€9,048 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,096 | -€15,048 | +€9,048 | +37.5% |
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 30 October 2026 via checked.be.