DEBRY C.: 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.
DEBRY C.
Largest movements
- Cash +€49,807
up €49,807 (+504.2%), from €9,878 to €59,685
mainly Net result for the year (+€68,686) and Tax, wage and social debts (+€25,815)
- Receivables within one year +€41,830
up €41,830 (+63.8%), from €65,560 to €107,390
of which Trade receivables: +€48,213
- Profit (loss) carried forward +€68,686
up €68,686 (+158.8%), from €43,264 to €111,950
- Tax, wage and social debts +€25,815
up €25,815 (+329.3%), from €7,840 to €33,655
of which Taxes: +€18,215
- Trade debts +€10,564
up €10,564 (+67.5%), from €15,660 to €26,223
- Short-term financial debts -€9,964
no longer reported in 2025 (was €9,964)
- Current portion of long-term debt -€3,206
no longer reported in 2025 (was €3,206)
- Gross operating margin +€122,622
up €122,622 (+95.7%), from €128,180 to €250,802
- Staff costs +€45,924
up €45,924 (+45.5%), from €100,986 to €146,910
- Taxes +€17,167
up €17,167 (+3629.9%), from €473 to €17,640
- Depreciation -€4,667
down €4,667 (-34.7%), from €13,465 to €8,798
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.
Cash bridge derived
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 | €206,730 | €298,064 | +€91,334 | +44.2% |
| Fixed assets | 21/28 | €41,223 | €41,013 | -€210 | -0.5% |
| Tangible fixed assets | 22/27 | €39,551 | €36,841 | -€2,710 | -6.9% |
| Plant, machinery and equipment | 23 | €31,440 | €32,171 | +€731 | +2.3% |
| Furniture and vehicles | 24 | €7,221 | €3,957 | -€3,264 | -45.2% |
| Other tangible fixed assets | 26 | €890 | €713 | -€177 | -19.9% |
| Financial fixed assets | 28 | €1,672 | €4,172 | +€2,500 | +149.5% |
| Current assets | 29/58 | €165,508 | €257,051 | +€91,544 | +55.3% |
| Stocks and contracts in progress | 3 | €80,751 | €83,620 | +€2,869 | +3.6% |
| Stocks | 30/36 | €80,751 | €83,620 | +€2,869 | +3.6% |
| Amounts receivable within one year | 40/41 | €65,560 | €107,390 | +€41,830 | +63.8% |
| Trade receivables | 40 | €57,959 | €106,171 | +€48,213 | +83.2% |
| Other amounts receivable | 41 | €7,602 | €1,219 | -€6,383 | -84.0% |
| Cash at bank and in hand | 54/58 | €9,878 | €59,685 | +€49,807 | +504.2% |
| Deferred charges and accrued income | 490/1 | €9,318 | €6,356 | -€2,962 | -31.8% |
| Total equity and liabilities | 10/49 | €206,730 | €298,064 | +€91,334 | +44.2% |
| Equity | 10/15 | €57,524 | €126,210 | +€68,686 | +119.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €43,264 | €111,950 | +€68,686 | +158.8% |
| Amounts payable | 17/49 | €149,207 | €171,854 | +€22,648 | +15.2% |
| Amounts payable after more than one year | 17 | €112,267 | €111,436 | -€832 | -0.7% |
| Other amounts payable | 178/9 | €112,267 | €111,436 | -€832 | -0.7% |
| Amounts payable within one year | 42/48 | €36,939 | €60,418 | +€23,479 | +63.6% |
| Current portion of amounts payable after more than one year | 42 | €3,206 | - | -€3,206 | |
| Financial debts | 43 | €9,964 | - | -€9,964 | |
| Credit institutions | 430/8 | €9,964 | - | -€9,964 | |
| Trade debts | 44 | €15,660 | €26,223 | +€10,564 | +67.5% |
| Suppliers | 440/4 | €15,660 | €26,223 | +€10,564 | +67.5% |
| Advances received on contracts in progress | 46 | - | €540 | +€540 | |
| Taxes, remuneration and social security | 45 | €7,840 | €33,655 | +€25,815 | +329.3% |
| Taxes | 450/3 | €801 | €19,017 | +€18,215 | +2273.7% |
| Remuneration and social security | 454/9 | €7,039 | €14,638 | +€7,599 | +108.0% |
| Other amounts payable | 47/48 | €270 | - | -€270 | |
| Non-recurring operating income | 76A | €6,467 | €1,930 | -€4,537 | -70.2% |
| Remuneration, social security and pensions | 62 | €100,986 | €146,910 | +€45,924 | +45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,465 | €8,798 | -€4,667 | -34.7% |
| Other operating charges | 640/8 | €1,802 | €2,966 | +€1,164 | +64.6% |
| Gross operating margin | 9900 | €128,180 | €250,802 | +€122,622 | +95.7% |
| Operating profit (loss) | 9901 | €11,927 | €92,129 | +€80,201 | +672.4% |
| Financial income | 75/76B | €10 | €0 | -€10 | -95.3% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -95.3% |
| Financial charges | 65/66B | €4,312 | €5,803 | +€1,492 | +34.6% |
| Recurring financial charges | 65 | €4,312 | €5,803 | +€1,492 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €7,626 | €86,326 | +€78,700 | +1032.0% |
| Income taxes | 67/77 | €473 | €17,640 | +€17,167 | +3629.9% |
| Profit (loss) for the period | 9904 | €7,153 | €68,686 | +€61,533 | +860.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,153 | €68,686 | +€61,533 | +860.2% |
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 11 October 2026 via checked.be.