DEBRY ET CIE: 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 ET CIE
Largest movements
- Receivables within one year +€53,653
up €53,653 (+16.5%), from €325,132 to €378,785
of which Other amounts receivable: +€29,128
- Cash +€30,077
up €30,077 (+54.8%), from €54,920 to €84,997
mainly Other debts (+€117,039) and Net result for the year (+€92,667)
- Receivables after one year -€30,000
no longer reported in 2025 (was €30,000)
- Stocks and contracts +€20,973
up €20,973 (+814%), from €2,577 to €23,550
- Tangible fixed assets +€14,666
up €14,666 (+5.5%), from €267,682 to €282,348
of which Plant, machinery and equipment: +€45,371
- Other debts +€117,039
up €117,039 (+6,428%), from €1,821 to €118,860
- Debts after one year -€27,286
down €27,286 (-22.1%), from €123,313 to €96,027
- Reserves -€26,193
down €26,193 (-7.0%), from €374,790 to €348,597
- Tax, wage and social debts +€9,356
up €9,356 (+100%), from €9,328 to €18,683
of which Taxes: +€8,076
- Gross operating margin +€92,203
up €92,203 (+83.0%), from €111,072 to €203,275
- Taxes +€27,446
up €27,446 (+192%), from €14,328 to €41,773
- Depreciation +€7,845
up €7,845 (+14.5%), from €54,283 to €62,128
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 | €682,544 | €771,479 | +€88,935 | +13.0% |
| Fixed assets | 21/28 | €267,682 | €282,348 | +€14,666 | +5.5% |
| Tangible fixed assets | 22/27 | €267,682 | €282,348 | +€14,666 | +5.5% |
| Land and buildings | 22 | €59,145 | €55,819 | -€3,326 | -5.6% |
| Plant, machinery and equipment | 23 | €69,969 | €115,340 | +€45,371 | +64.8% |
| Furniture and vehicles | 24 | €49,595 | €33,507 | -€16,088 | -32.4% |
| Leasing and similar rights | 25 | €83,573 | €72,881 | -€10,692 | -12.8% |
| Other tangible fixed assets | 26 | €5,400 | €4,800 | -€600 | -11.1% |
| Current assets | 29/58 | €414,862 | €489,131 | +€74,269 | +17.9% |
| Amounts receivable after more than one year | 29 | €30,000 | - | -€30,000 | |
| Other amounts receivable | 291 | €30,000 | - | -€30,000 | |
| Stocks and contracts in progress | 3 | €2,577 | €23,550 | +€20,973 | +814% |
| Stocks | 30/36 | €2,577 | €23,550 | +€20,973 | +814% |
| Amounts receivable within one year | 40/41 | €325,132 | €378,785 | +€53,653 | +16.5% |
| Trade receivables | 40 | €320,133 | €344,658 | +€24,525 | +7.7% |
| Other amounts receivable | 41 | €4,999 | €34,127 | +€29,128 | +583% |
| Cash at bank and in hand | 54/58 | €54,920 | €84,997 | +€30,077 | +54.8% |
| Deferred charges and accrued income | 490/1 | €2,233 | €1,799 | -€434 | -19.4% |
| Total equity and liabilities | 10/49 | €682,544 | €771,479 | +€88,935 | +13.0% |
| Equity | 10/15 | €393,524 | €367,332 | -€26,193 | -6.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €374,790 | €348,597 | -€26,193 | -7.0% |
| Distributable reserves | 133 | €374,790 | €348,597 | -€26,193 | -7.0% |
| Profit (loss) carried forward | 14 | €143 | €143 | = | 0.0% |
| Amounts payable | 17/49 | €289,020 | €404,147 | +€115,128 | +39.8% |
| Amounts payable after more than one year | 17 | €123,313 | €96,027 | -€27,286 | -22.1% |
| Financial debts | 170/4 | €123,313 | €96,027 | -€27,286 | -22.1% |
| Amounts payable within one year | 42/48 | €164,802 | €306,291 | +€141,489 | +85.9% |
| Current portion of amounts payable after more than one year | 42 | €67,358 | €74,786 | +€7,428 | +11.0% |
| Financial debts | 43 | - | €313 | +€313 | |
| Credit institutions | 430/8 | - | €313 | +€313 | |
| Trade debts | 44 | €86,295 | €93,649 | +€7,353 | +8.5% |
| Suppliers | 440/4 | €86,295 | €93,649 | +€7,353 | +8.5% |
| Taxes, remuneration and social security | 45 | €9,328 | €18,683 | +€9,356 | +100% |
| Taxes | 450/3 | €9,328 | €17,403 | +€8,076 | +86.6% |
| Remuneration and social security | 454/9 | - | €1,280 | +€1,280 | |
| Other amounts payable | 47/48 | €1,821 | €118,860 | +€117,039 | +6,428% |
| Accrued charges and deferred income | 492/3 | €905 | €1,830 | +€925 | +102% |
| Non-recurring operating income | 76A | - | €20,000 | +€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,283 | €62,128 | +€7,845 | +14.5% |
| Other operating charges | 640/8 | €1,479 | €1,866 | +€388 | +26.2% |
| Gross operating margin | 9900 | €111,072 | €203,275 | +€92,203 | +83.0% |
| Operating profit (loss) | 9901 | €55,310 | €139,281 | +€83,970 | +152% |
| Financial income | 75/76B | €2,040 | €2,040 | = | 0.0% |
| Recurring financial income | 75 | €2,040 | €2,040 | = | 0.0% |
| Financial charges | 65/66B | €8,891 | €6,880 | -€2,011 | -22.6% |
| Recurring financial charges | 65 | €8,891 | €6,880 | -€2,011 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €48,459 | €134,441 | +€85,982 | +177% |
| Income taxes | 67/77 | €14,328 | €41,773 | +€27,446 | +192% |
| Profit (loss) for the period | 9904 | €34,131 | €92,667 | +€58,536 | +172% |
| Profit (loss) for the period to be appropriated | 9905 | €34,131 | €92,667 | +€58,536 | +172% |
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 1 November 2026 via checked.be.