DEBRUYNE WEEFBENODIGDHEDEN: 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 WEEFBENODIGDHEDEN
Largest movements
- Current investments +€65,261
up €65,261 (+30.2%), from €215,761 to €281,022
- Cash +€28,290
up €28,290 (+25.5%), from €110,964 to €139,253
mainly Net result for the year (+€79,322) and Receivables within one year (+€15,131)
- Receivables within one year -€15,131
down €15,131 (-52.8%), from €28,683 to €13,552
of which Trade receivables: -€14,036
- Tangible fixed assets -€8,316
down €8,316 (-7.9%), from €105,770 to €97,454
- Reserves +€79,322
up €79,322 (+41.3%), from €191,843 to €271,165
of which Distributable reserves: +€79,322
- Tax, wage and social debts -€7,356
down €7,356 (-36.5%), from €20,174 to €12,818
- Financial charges +€9,188
up €9,188 (+3,302%), from €278 to €9,466
- Gross operating margin -€5,890
down €5,890 (-5.2%), from €112,356 to €106,467
- Taxes +€3,912
up €3,912 (+38.0%), from €10,306 to €14,218
- Financial income -€1,969
down €1,969 (-22.0%), from €8,954 to €6,985
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 | €463,162 | €535,039 | +€71,876 | +15.5% |
| Fixed assets | 21/28 | €106,445 | €98,129 | -€8,316 | -7.8% |
| Tangible fixed assets | 22/27 | €105,770 | €97,454 | -€8,316 | -7.9% |
| Land and buildings | 22 | €105,770 | €97,454 | -€8,316 | -7.9% |
| Financial fixed assets | 28 | €675 | €675 | = | 0.0% |
| Current assets | 29/58 | €356,717 | €436,910 | +€80,193 | +22.5% |
| Amounts receivable within one year | 40/41 | €28,683 | €13,552 | -€15,131 | -52.8% |
| Trade receivables | 40 | €27,588 | €13,552 | -€14,036 | -50.9% |
| Other amounts receivable | 41 | €1,095 | - | -€1,095 | |
| Current investments | 50/53 | €215,761 | €281,022 | +€65,261 | +30.2% |
| Cash at bank and in hand | 54/58 | €110,964 | €139,253 | +€28,290 | +25.5% |
| Deferred charges and accrued income | 490/1 | €1,310 | €3,082 | +€1,773 | +135% |
| Total equity and liabilities | 10/49 | €463,162 | €535,039 | +€71,876 | +15.5% |
| Equity | 10/15 | €441,843 | €521,165 | +€79,322 | +18.0% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €191,843 | €271,165 | +€79,322 | +41.3% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,292 | €5,292 | = | 0.0% |
| Distributable reserves | 133 | €161,551 | €240,873 | +€79,322 | +49.1% |
| Amounts payable | 17/49 | €21,319 | €13,874 | -€7,446 | -34.9% |
| Amounts payable within one year | 42/48 | €21,319 | €13,857 | -€7,462 | -35.0% |
| Trade debts | 44 | €963 | €857 | -€106 | -11.0% |
| Suppliers | 440/4 | €963 | €857 | -€106 | -11.0% |
| Taxes, remuneration and social security | 45 | €20,174 | €12,818 | -€7,356 | -36.5% |
| Taxes | 450/3 | €20,174 | €12,818 | -€7,356 | -36.5% |
| Other amounts payable | 47/48 | €183 | €183 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €17 | +€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,316 | €8,316 | = | 0.0% |
| Other operating charges | 640/8 | €2,137 | €2,130 | -€7 | -0.3% |
| Gross operating margin | 9900 | €112,356 | €106,467 | -€5,890 | -5.2% |
| Operating profit (loss) | 9901 | €101,903 | €96,020 | -€5,883 | -5.8% |
| Financial income | 75/76B | €8,954 | €6,985 | -€1,969 | -22.0% |
| Recurring financial income | 75 | €8,954 | €6,985 | -€1,969 | -22.0% |
| Financial charges | 65/66B | €278 | €9,466 | +€9,188 | +3,302% |
| Recurring financial charges | 65 | €278 | €9,466 | +€9,188 | +3,302% |
| Profit (loss) for the period before taxes | 9903 | €110,579 | €93,540 | -€17,039 | -15.4% |
| Income taxes | 67/77 | €10,306 | €14,218 | +€3,912 | +38.0% |
| Profit (loss) for the period | 9904 | €100,273 | €79,322 | -€20,951 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €100,273 | €79,322 | -€20,951 | -20.9% |
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 31 October 2026 via checked.be.