ETABLISSEMENTS DEBRY: 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.
ETABLISSEMENTS DEBRY
Largest movements
- Tangible fixed assets -€50,396
down €50,396 (-23.3%), from €216,602 to €166,206
of which Furniture and vehicles: -€27,814
- Receivables within one year +€44,925
up €44,925 (+32.5%), from €138,281 to €183,206
of which Other amounts receivable: +€30,326
- Cash +€30,803
up €30,803 (+16.6%), from €186,118 to €216,921
mainly Other debts (+€73,396) and Advances received (+€57,223)
- Stocks and contracts -€20,391
down €20,391 (-4.0%), from €506,154 to €485,763
- Other debts +€73,396
up €73,396 (+858%), from €8,554 to €81,950
- Reserves -€71,000
down €71,000 (-13.9%), from €512,351 to €441,351
of which Distributable reserves: -€460,800
- Advances received +€57,223
up €57,223 (+48.3%), from €118,539 to €175,762
- Profit (loss) carried forward -€40,857
down €40,857 (-21.3%), from -€192,229 to -€233,086
- Tax, wage and social debts +€40,717
up €40,717 (+59.2%), from €68,782 to €109,499
of which Remuneration and social security: +€44,651
- Gross operating margin -€163,468
down €163,468 (-30.6%), from €533,364 to €369,896
- Taxes -€35,034
down €35,034 (-100.0%), from €35,034 to €0
- Staff costs -€9,115
down €9,115 (-2.6%), from €356,934 to €347,819
- Depreciation +€8,969
up €8,969 (+19.3%), from €46,591 to €55,560
- Provisions +€5,771
no longer reported in 2025 (was -€5,771)
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 | €1,064,603 | €1,062,747 | -€1,856 | -0.2% |
| Fixed assets | 21/28 | €218,418 | €166,773 | -€51,646 | -23.6% |
| Intangible fixed assets | 21 | €1,566 | €317 | -€1,250 | -79.8% |
| Tangible fixed assets | 22/27 | €216,602 | €166,206 | -€50,396 | -23.3% |
| Land and buildings | 22 | €95,983 | €76,496 | -€19,487 | -20.3% |
| Plant, machinery and equipment | 23 | €5,967 | €2,873 | -€3,094 | -51.9% |
| Furniture and vehicles | 24 | €114,652 | €86,838 | -€27,814 | -24.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €846,185 | €895,974 | +€49,790 | +5.9% |
| Stocks and contracts in progress | 3 | €506,154 | €485,763 | -€20,391 | -4.0% |
| Stocks | 30/36 | €506,154 | €485,763 | -€20,391 | -4.0% |
| Amounts receivable within one year | 40/41 | €138,281 | €183,206 | +€44,925 | +32.5% |
| Trade receivables | 40 | €131,396 | €145,996 | +€14,599 | +11.1% |
| Other amounts receivable | 41 | €6,885 | €37,211 | +€30,326 | +440% |
| Cash at bank and in hand | 54/58 | €186,118 | €216,921 | +€30,803 | +16.6% |
| Deferred charges and accrued income | 490/1 | €15,631 | €10,084 | -€5,547 | -35.5% |
| Total equity and liabilities | 10/49 | €1,064,603 | €1,062,747 | -€1,856 | -0.2% |
| Equity | 10/15 | €570,101 | €458,244 | -€111,857 | -19.6% |
| Contributions | 10/11 | €249,978 | €249,978 | = | 0.0% |
| Reserves | 13 | €512,351 | €441,351 | -€71,000 | -13.9% |
| Non-distributable reserves | 130/1 | €24,998 | €414,798 | +€389,800 | +1,559% |
| Reserves not available under the articles | 1311 | €24,998 | €414,798 | +€389,800 | +1,559% |
| Distributable reserves | 133 | €487,354 | €26,554 | -€460,800 | -94.6% |
| Profit (loss) carried forward | 14 | -€192,229 | -€233,086 | -€40,857 | -21.3% |
| Provisions and deferred taxes | 16 | €45,682 | €45,682 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €45,682 | - | -€45,682 | |
| Other liabilities and charges | 164/5 | €45,682 | - | -€45,682 | |
| Deferred taxes | 168 | - | €45,682 | +€45,682 | |
| Amounts payable | 17/49 | €448,821 | €558,821 | +€110,001 | +24.5% |
| Amounts payable after more than one year | 17 | €71,412 | €42,609 | -€28,804 | -40.3% |
| Financial debts | 170/4 | €71,412 | €42,609 | -€28,804 | -40.3% |
| Amounts payable within one year | 42/48 | €377,408 | €516,213 | +€138,804 | +36.8% |
| Current portion of amounts payable after more than one year | 42 | €29,027 | €28,804 | -€224 | -0.8% |
| Financial debts | 43 | €10,155 | €10,019 | -€136 | -1.3% |
| Credit institutions | 430/8 | €10,155 | €10,019 | -€136 | -1.3% |
| Trade debts | 44 | €142,351 | €110,179 | -€32,173 | -22.6% |
| Suppliers | 440/4 | €142,351 | €110,179 | -€32,173 | -22.6% |
| Advances received on contracts in progress | 46 | €118,539 | €175,762 | +€57,223 | +48.3% |
| Taxes, remuneration and social security | 45 | €68,782 | €109,499 | +€40,717 | +59.2% |
| Taxes | 450/3 | €16,913 | €12,979 | -€3,934 | -23.3% |
| Remuneration and social security | 454/9 | €51,869 | €96,520 | +€44,651 | +86.1% |
| Other amounts payable | 47/48 | €8,554 | €81,950 | +€73,396 | +858% |
| Remuneration, social security and pensions | 62 | €356,934 | €347,819 | -€9,115 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,591 | €55,560 | +€8,969 | +19.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€5,771 | - | +€5,771 | |
| Other operating charges | 640/8 | €5,701 | €1,866 | -€3,835 | -67.3% |
| Gross operating margin | 9900 | €533,364 | €369,896 | -€163,468 | -30.6% |
| Operating profit (loss) | 9901 | €129,909 | -€35,350 | -€165,259 | |
| Financial income | 75/76B | €3 | €80 | +€77 | +2,226% |
| Recurring financial income | 75 | €3 | €80 | +€77 | +2,226% |
| Financial charges | 65/66B | €4,860 | €5,587 | +€727 | +15.0% |
| Recurring financial charges | 65 | €4,860 | €5,587 | +€727 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €125,052 | -€40,856 | -€165,909 | |
| Income taxes | 67/77 | €35,034 | €0 | -€35,034 | -100.0% |
| Profit (loss) for the period | 9904 | €90,018 | -€40,857 | -€130,875 | |
| Profit (loss) for the period to be appropriated | 9905 | €90,018 | -€40,857 | -€130,875 |
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 30 October 2026 via checked.be.