DOUTRY BRECHT: 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.
DOUTRY BRECHT
Largest movements
- Current investments -€125,000
no longer reported in 2025 (was €125,000)
- Cash +€79,423
up €79,423 (+401%), from €19,819 to €99,242
mainly Current investments (+€125,000) and Net result for the year (+€113,229)
- Profit (loss) carried forward -€161,771
down €161,771 (-85.0%), from €190,315 to €28,544
- Other debts +€98,750
up €98,750 (+49.4%), from €200,000 to €298,750
- Tax, wage and social debts +€41,250
new in 2025: €41,250
- Debts after one year -€19,166
down €19,166 (-26.6%), from €72,025 to €52,859
- Gross operating margin +€11,724
up €11,724 (+113%), from €10,352 to €22,076
- Financial income -€5,458
down €5,458 (-5.3%), from €102,688 to €97,230
- Financial charges -€5,349
down €5,349 (-46.3%), from €11,563 to €6,214
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 | €515,543 | €469,920 | -€45,623 | -8.8% |
| Fixed assets | 21/28 | €370,000 | €370,000 | = | 0.0% |
| Financial fixed assets | 28 | €370,000 | €370,000 | = | 0.0% |
| Current assets | 29/58 | €145,543 | €99,920 | -€45,623 | -31.3% |
| Amounts receivable within one year | 40/41 | €724 | €678 | -€46 | -6.4% |
| Trade receivables | 40 | €724 | €678 | -€46 | -6.4% |
| Current investments | 50/53 | €125,000 | - | -€125,000 | |
| Cash at bank and in hand | 54/58 | €19,819 | €99,242 | +€79,423 | +401% |
| Total equity and liabilities | 10/49 | €515,543 | €469,920 | -€45,623 | -8.8% |
| Equity | 10/15 | €215,315 | €53,544 | -€161,771 | -75.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €190,315 | €28,544 | -€161,771 | -85.0% |
| Amounts payable | 17/49 | €300,228 | €416,376 | +€116,148 | +38.7% |
| Amounts payable after more than one year | 17 | €72,025 | €52,859 | -€19,166 | -26.6% |
| Financial debts | 170/4 | €72,025 | €52,859 | -€19,166 | -26.6% |
| Amounts payable within one year | 42/48 | €218,603 | €358,967 | +€140,364 | +64.2% |
| Current portion of amounts payable after more than one year | 42 | €18,603 | €18,967 | +€364 | +2.0% |
| Taxes, remuneration and social security | 45 | - | €41,250 | +€41,250 | |
| Taxes | 450/3 | - | €41,250 | +€41,250 | |
| Other amounts payable | 47/48 | €200,000 | €298,750 | +€98,750 | +49.4% |
| Accrued charges and deferred income | 492/3 | €9,600 | €4,550 | -€5,050 | -52.6% |
| Gross operating margin | 9900 | €10,352 | €22,076 | +€11,724 | +113% |
| Operating profit (loss) | 9901 | €10,352 | €22,076 | +€11,724 | +113% |
| Financial income | 75/76B | €102,688 | €97,230 | -€5,458 | -5.3% |
| Recurring financial income | 75 | €102,688 | €97,230 | -€5,458 | -5.3% |
| Financial charges | 65/66B | €11,563 | €6,214 | -€5,349 | -46.3% |
| Recurring financial charges | 65 | €11,563 | €6,214 | -€5,349 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | €101,477 | €113,092 | +€11,615 | +11.4% |
| Income taxes | 67/77 | €82 | -€137 | -€219 | |
| Profit (loss) for the period | 9904 | €101,395 | €113,229 | +€11,834 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €101,395 | €113,229 | +€11,834 | +11.7% |
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 21 October 2026 via checked.be.