Allan De Brueker: 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.
Allan De Brueker
Largest movements
- Cash +€31,792
up €31,792 (+38.6%), from €82,314 to €114,105
mainly Net result for the year (+€59,133) and Accrued charges and deferred income (+€1,152)
- Receivables within one year +€4,578
up €4,578 (+26.9%), from €17,044 to €21,622
of which Other amounts receivable: +€3,266
- Tangible fixed assets +€2,343
up €2,343 (+130%), from €1,809 to €4,151
- Deferred charges and accrued income +€1,788
up €1,788 (+79.4%), from €2,252 to €4,040
- Reserves +€58,300
up €58,300 (+99.1%), from €58,837 to €117,137
- Tax, wage and social debts -€15,620
down €15,620 (-67.5%), from €23,139 to €7,519
- Other debts -€3,936
down €3,936 (-82.5%), from €4,769 to €833
- Financial charges +€933
up €933 (+160%), from €584 to €1,517
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 | €103,418 | €144,168 | +€40,750 | +39.4% |
| Fixed assets | 21/28 | €1,809 | €4,401 | +€2,593 | +143% |
| Tangible fixed assets | 22/27 | €1,809 | €4,151 | +€2,343 | +130% |
| Furniture and vehicles | 24 | €1,809 | €4,151 | +€2,343 | +130% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €101,610 | €139,767 | +€38,158 | +37.6% |
| Amounts receivable within one year | 40/41 | €17,044 | €21,622 | +€4,578 | +26.9% |
| Trade receivables | 40 | €17,044 | €18,356 | +€1,312 | +7.7% |
| Other amounts receivable | 41 | - | €3,266 | +€3,266 | |
| Cash at bank and in hand | 54/58 | €82,314 | €114,105 | +€31,792 | +38.6% |
| Deferred charges and accrued income | 490/1 | €2,252 | €4,040 | +€1,788 | +79.4% |
| Total equity and liabilities | 10/49 | €103,418 | €144,168 | +€40,750 | +39.4% |
| Equity | 10/15 | €73,837 | €132,137 | +€58,300 | +79.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €58,837 | €117,137 | +€58,300 | +99.1% |
| Distributable reserves | 133 | €58,837 | €117,137 | +€58,300 | +99.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,582 | €12,032 | -€17,550 | -59.3% |
| Amounts payable within one year | 42/48 | €29,524 | €10,822 | -€18,702 | -63.3% |
| Trade debts | 44 | €1,616 | €2,470 | +€854 | +52.9% |
| Suppliers | 440/4 | €1,616 | €2,470 | +€854 | +52.9% |
| Taxes, remuneration and social security | 45 | €23,139 | €7,519 | -€15,620 | -67.5% |
| Taxes | 450/3 | €23,139 | €7,519 | -€15,620 | -67.5% |
| Other amounts payable | 47/48 | €4,769 | €833 | -€3,936 | -82.5% |
| Accrued charges and deferred income | 492/3 | €58 | €1,209 | +€1,152 | +1,996% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €390 | €933 | +€542 | +139% |
| Other operating charges | 640/8 | €975 | €900 | -€75 | -7.7% |
| Gross operating margin | 9900 | €78,149 | €77,835 | -€314 | -0.4% |
| Operating profit (loss) | 9901 | €76,784 | €76,003 | -€781 | -1.0% |
| Financial income | 75/76B | - | €261 | +€261 | |
| Recurring financial income | 75 | - | €261 | +€261 | |
| Financial charges | 65/66B | €584 | €1,517 | +€933 | +160% |
| Recurring financial charges | 65 | €584 | €1,517 | +€933 | +160% |
| Profit (loss) for the period before taxes | 9903 | €76,200 | €74,747 | -€1,453 | -1.9% |
| Income taxes | 67/77 | €15,763 | €15,613 | -€150 | -0.9% |
| Profit (loss) for the period | 9904 | €60,437 | €59,133 | -€1,304 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €60,437 | €59,133 | -€1,304 | -2.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.