DEBUYSERE ELECTRO: 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.
DEBUYSERE ELECTRO
Largest movements
- Tangible fixed assets -€48,767
down €48,767 (-14.6%), from €332,962 to €284,195
of which Leasing and similar rights: -€28,939
- Stocks and contracts +€21,371
up €21,371 (+53.3%), from €40,109 to €61,480
- Receivables within one year +€5,269
up €5,269 (+10.3%), from €51,145 to €56,414
of which Other amounts receivable: +€2,971
- Debts after one year -€45,084
down €45,084 (-20.7%), from €217,309 to €172,225
- Trade debts +€17,911
up €17,911 (+74.3%), from €24,113 to €42,024
- Other debts +€14,867
up €14,867 (+40.9%), from €36,373 to €51,241
- Tax, wage and social debts -€14,616
down €14,616 (-71.3%), from €20,485 to €5,869
of which Taxes: -€12,738
- Gross operating margin -€9,070
down €9,070 (-5.7%), from €159,598 to €150,528
- Staff costs +€2,740
up €2,740 (+5.2%), from €52,851 to €55,591
- Taxes -€2,457
down €2,457 (-20.6%), from €11,910 to €9,454
- Depreciation +€2,257
up €2,257 (+4.4%), from €51,149 to €53,407
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 | €463,085 | €437,024 | -€26,060 | -5.6% |
| Fixed assets | 21/28 | €332,962 | €284,195 | -€48,767 | -14.6% |
| Tangible fixed assets | 22/27 | €332,962 | €284,195 | -€48,767 | -14.6% |
| Land and buildings | 22 | €189,724 | €180,276 | -€9,448 | -5.0% |
| Plant, machinery and equipment | 23 | €38,974 | €28,306 | -€10,668 | -27.4% |
| Furniture and vehicles | 24 | €10,803 | €11,091 | +€288 | +2.7% |
| Leasing and similar rights | 25 | €93,461 | €64,522 | -€28,939 | -31.0% |
| Current assets | 29/58 | €130,122 | €152,829 | +€22,707 | +17.5% |
| Stocks and contracts in progress | 3 | €40,109 | €61,480 | +€21,371 | +53.3% |
| Stocks | 30/36 | €40,109 | €61,480 | +€21,371 | +53.3% |
| Amounts receivable within one year | 40/41 | €51,145 | €56,414 | +€5,269 | +10.3% |
| Trade receivables | 40 | €40,513 | €42,812 | +€2,299 | +5.7% |
| Other amounts receivable | 41 | €10,631 | €13,602 | +€2,971 | +27.9% |
| Cash at bank and in hand | 54/58 | €38,868 | €34,935 | -€3,933 | -10.1% |
| Total equity and liabilities | 10/49 | €463,085 | €437,024 | -€26,060 | -5.6% |
| Equity | 10/15 | €121,565 | €120,582 | -€983 | -0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €115,365 | €114,382 | -€983 | -0.9% |
| 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 | €113,505 | €112,522 | -€983 | -0.9% |
| Amounts payable | 17/49 | €341,520 | €316,443 | -€25,078 | -7.3% |
| Amounts payable after more than one year | 17 | €217,309 | €172,225 | -€45,084 | -20.7% |
| Financial debts | 170/4 | €217,309 | €172,225 | -€45,084 | -20.7% |
| Amounts payable within one year | 42/48 | €124,211 | €144,218 | +€20,006 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €43,241 | €45,084 | +€1,843 | +4.3% |
| Trade debts | 44 | €24,113 | €42,024 | +€17,911 | +74.3% |
| Suppliers | 440/4 | €24,113 | €42,024 | +€17,911 | +74.3% |
| Taxes, remuneration and social security | 45 | €20,485 | €5,869 | -€14,616 | -71.3% |
| Taxes | 450/3 | €14,244 | €1,506 | -€12,738 | -89.4% |
| Remuneration and social security | 454/9 | €6,240 | €4,363 | -€1,878 | -30.1% |
| Other amounts payable | 47/48 | €36,373 | €51,241 | +€14,867 | +40.9% |
| Remuneration, social security and pensions | 62 | €52,851 | €55,591 | +€2,740 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,149 | €53,407 | +€2,257 | +4.4% |
| Other operating charges | 640/8 | €1,444 | €2,793 | +€1,349 | +93.4% |
| Non-recurring operating charges | 66A | €2,821 | - | -€2,821 | |
| Gross operating margin | 9900 | €159,598 | €150,528 | -€9,070 | -5.7% |
| Operating profit (loss) | 9901 | €51,333 | €38,737 | -€12,596 | -24.5% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €10,756 | €9,759 | -€998 | -9.3% |
| Recurring financial charges | 65 | €10,756 | €9,759 | -€998 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €40,577 | €28,996 | -€11,581 | -28.5% |
| Income taxes | 67/77 | €11,910 | €9,454 | -€2,457 | -20.6% |
| Profit (loss) for the period | 9904 | €28,666 | €19,542 | -€9,124 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,666 | €19,542 | -€9,124 | -31.8% |
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 16 October 2026 via checked.be.