Barbara Verstraeten: what changed
What changed
Barbara Verstraeten
NACE 86.995, Nutrition and dietetics services
filed annual accounts (NBB)
Net result for the year
€14,735
2024 · €15,369-€634
Equity
€5,000
2024 · €50,574-€45,574
Cash
€49,172
2024 · €31,840+€17,332
Balance sheet total
€249,470
2024 · €239,303+€10,167
Largest movements
Assets
- Cash +€17,332
up €17,332 (+54.4%), from €31,840 to €49,172
mainly Other debts (+€62,649) and Depreciation (+€16,971)
- Tangible fixed assets -€6,991
down €6,991 (-3.4%), from €206,534 to €199,543
of which Furniture and vehicles: -€4,544
Equity and liabilities
- Other debts +€62,649
up €62,649 (+477%), from €13,124 to €75,774
- Reserves -€45,574
down €45,574 (-100%), from €45,574 to €0
- Debts after one year -€8,361
down €8,361 (-5.1%), from €165,086 to €156,726
Income statement
- Depreciation +€3,158
up €3,158 (+22.9%), from €13,813 to €16,971
- Gross operating margin +€1,554
up €1,554 (+3.9%), from €40,354 to €41,908
- Other operating charges -€1,361
down €1,361 (-44.8%), from €3,041 to €1,680
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€15,369
Gross operating margin
+€1,554
Depreciation
-€3,158
Other operating charges
+€1,361
Financial charges
-€181
Taxes
-€210
Result 2025
€14,735
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€95,997
Investment
-€9,980
Financing
-€68,685
Cash 2024
€31,840
From operations (derived)
+€95,997
Net result for the year
+€14,735
Depreciation
+€16,971
Smaller working-capital items
+€286
Trade debts
+€617
Tax, wage and social debts
+€739
Other debts
+€62,649
Investment (derived)
-€9,980
Investment in fixed assets (net)
-€9,980
Financing
-€68,685
Debts after one year
-€8,361
Current portion of long-term debt
-€16
Contributions, distributions and other
-€60,309
Cash 2025
€49,172
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €239,303 | €249,470 | +€10,167 | +4.2% |
| Fixed assets | 21/28 | €206,534 | €199,543 | -€6,991 | -3.4% |
| Tangible fixed assets | 22/27 | €206,534 | €199,543 | -€6,991 | -3.4% |
| Land and buildings | 22 | €182,696 | €181,520 | -€1,177 | -0.6% |
| Plant, machinery and equipment | 23 | €299 | €0 | -€299 | -100% |
| Furniture and vehicles | 24 | €18,436 | €13,892 | -€4,544 | -24.6% |
| Other tangible fixed assets | 26 | €5,102 | €4,131 | -€971 | -19.0% |
| Current assets | 29/58 | €32,770 | €49,927 | +€17,158 | +52.4% |
| Amounts receivable within one year | 40/41 | €19 | €0 | -€19 | -100% |
| Other amounts receivable | 41 | €19 | €0 | -€19 | -100% |
| Cash at bank and in hand | 54/58 | €31,840 | €49,172 | +€17,332 | +54.4% |
| Deferred charges and accrued income | 490/1 | €911 | €755 | -€155 | -17.0% |
| Total equity and liabilities | 10/49 | €239,303 | €249,470 | +€10,167 | +4.2% |
| Equity | 10/15 | €50,574 | €5,000 | -€45,574 | -90.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,574 | €0 | -€45,574 | -100% |
| Distributable reserves | 133 | €45,574 | €0 | -€45,574 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €188,729 | €244,470 | +€55,741 | +29.5% |
| Amounts payable after more than one year | 17 | €165,086 | €156,726 | -€8,361 | -5.1% |
| Financial debts | 170/4 | €165,086 | €156,726 | -€8,361 | -5.1% |
| Amounts payable within one year | 42/48 | €22,972 | €86,962 | +€63,990 | +279% |
| Current portion of amounts payable after more than one year | 42 | €8,376 | €8,361 | -€16 | -0.2% |
| Trade debts | 44 | €505 | €1,122 | +€617 | +122% |
| Suppliers | 440/4 | €505 | €1,122 | +€617 | +122% |
| Taxes, remuneration and social security | 45 | €966 | €1,705 | +€739 | +76.5% |
| Taxes | 450/3 | €966 | €1,705 | +€739 | +76.5% |
| Other amounts payable | 47/48 | €13,124 | €75,774 | +€62,649 | +477% |
| Accrued charges and deferred income | 492/3 | €671 | €783 | +€111 | +16.6% |
| Non-recurring operating income | 76A | €3,241 | €0 | -€3,241 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,813 | €16,971 | +€3,158 | +22.9% |
| Other operating charges | 640/8 | €3,041 | €1,680 | -€1,361 | -44.8% |
| Gross operating margin | 9900 | €40,354 | €41,908 | +€1,554 | +3.9% |
| Operating profit (loss) | 9901 | €23,500 | €23,258 | -€242 | -1.0% |
| Financial charges | 65/66B | €3,650 | €3,832 | +€181 | +5.0% |
| Recurring financial charges | 65 | €3,650 | €3,832 | +€181 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €19,850 | €19,426 | -€424 | -2.1% |
| Income taxes | 67/77 | €4,481 | €4,691 | +€210 | +4.7% |
| Profit (loss) for the period | 9904 | €15,369 | €14,735 | -€634 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,369 | €14,735 | -€634 | -4.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.