DEBRUYNE S.: 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 S.
Largest movements
- Receivables within one year -€35,714
down €35,714 (-48.6%), from €73,436 to €37,723
of which Trade receivables: -€28,909
- Stocks and contracts -€9,126
down €9,126 (-21.1%), from €43,351 to €34,225
of which Contracts in progress: -€6,005
- Tangible fixed assets -€4,599
down €4,599 (-44.9%), from €10,253 to €5,654
of which Plant, machinery and equipment: -€2,942
- Cash -€4,558
down €4,558 (-36.9%), from €12,343 to €7,785
mainly Net result for the year (-€35,073) and Trade debts (-€17,968)
- Deferred charges and accrued income +€1,948
up €1,948 (+124%), from €1,568 to €3,516
- Profit (loss) carried forward -€35,073
down €35,073, from €15,200 to -€19,874
- Trade debts -€17,968
down €17,968 (-67.4%), from €26,659 to €8,691
- Gross operating margin -€40,239
down €40,239, from €13,795 to -€26,444
- Depreciation -€4,720
down €4,720 (-47.2%), from €9,993 to €5,274
- Taxes +€516
up €516 (+113%), from €456 to €972
- Financial charges -€359
down €359 (-66.8%), from €538 to €178
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 | €141,569 | €89,521 | -€52,047 | -36.8% |
| Fixed assets | 21/28 | €10,871 | €6,272 | -€4,599 | -42.3% |
| Tangible fixed assets | 22/27 | €10,253 | €5,654 | -€4,599 | -44.9% |
| Plant, machinery and equipment | 23 | €5,834 | €2,891 | -€2,942 | -50.4% |
| Furniture and vehicles | 24 | €4,419 | €2,763 | -€1,656 | -37.5% |
| Financial fixed assets | 28 | €618 | €618 | = | 0.0% |
| Current assets | 29/58 | €130,698 | €83,249 | -€47,449 | -36.3% |
| Stocks and contracts in progress | 3 | €43,351 | €34,225 | -€9,126 | -21.1% |
| Stocks | 30/36 | €20,806 | €17,685 | -€3,121 | -15.0% |
| Contracts in progress | 37 | €22,545 | €16,540 | -€6,005 | -26.6% |
| Amounts receivable within one year | 40/41 | €73,436 | €37,723 | -€35,714 | -48.6% |
| Trade receivables | 40 | €61,769 | €32,860 | -€28,909 | -46.8% |
| Other amounts receivable | 41 | €11,668 | €4,863 | -€6,804 | -58.3% |
| Cash at bank and in hand | 54/58 | €12,343 | €7,785 | -€4,558 | -36.9% |
| Deferred charges and accrued income | 490/1 | €1,568 | €3,516 | +€1,948 | +124% |
| Total equity and liabilities | 10/49 | €141,569 | €89,521 | -€52,047 | -36.8% |
| Equity | 10/15 | €114,910 | €79,836 | -€35,073 | -30.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €81,110 | €81,110 | = | 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% |
| Tax-exempt reserves | 132 | €79,250 | €79,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,200 | -€19,874 | -€35,073 | |
| Amounts payable | 17/49 | €26,659 | €9,685 | -€16,974 | -63.7% |
| Amounts payable within one year | 42/48 | €26,659 | €9,551 | -€17,108 | -64.2% |
| Trade debts | 44 | €26,659 | €8,691 | -€17,968 | -67.4% |
| Suppliers | 440/4 | €26,659 | €8,691 | -€17,968 | -67.4% |
| Taxes, remuneration and social security | 45 | - | €859 | +€859 | |
| Taxes | 450/3 | - | €859 | +€859 | |
| Accrued charges and deferred income | 492/3 | - | €134 | +€134 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,993 | €5,274 | -€4,720 | -47.2% |
| Other operating charges | 640/8 | €2,393 | €2,436 | +€43 | +1.8% |
| Gross operating margin | 9900 | €13,795 | -€26,444 | -€40,239 | |
| Operating profit (loss) | 9901 | €1,409 | -€34,154 | -€35,562 | |
| Financial income | 75/76B | €105 | €231 | +€126 | +120% |
| Recurring financial income | 75 | €105 | €231 | +€126 | +120% |
| Financial charges | 65/66B | €538 | €178 | -€359 | -66.8% |
| Recurring financial charges | 65 | €538 | €178 | -€359 | -66.8% |
| Profit (loss) for the period before taxes | 9903 | €976 | -€34,101 | -€35,077 | |
| Income taxes | 67/77 | €456 | €972 | +€516 | +113% |
| Profit (loss) for the period | 9904 | €519 | -€35,073 | -€35,593 | |
| Profit (loss) for the period to be appropriated | 9905 | €519 | -€35,073 | -€35,593 |
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 16 October 2026 via checked.be.