Bram Van Rompuy: 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.
Bram Van Rompuy
Largest movements
- Cash +€23,664
up €23,664 (+96.1%), from €24,628 to €48,292
mainly Net result for the year (+€32,149) and Tax, wage and social debts (+€5,874)
- Tangible fixed assets -€1,091
down €1,091 (-59.2%), from €1,845 to €754
- Financial fixed assets +€1,000
new in 2025: €1,000
- Reserves +€25,592
up €25,592 (+52.2%), from €49,062 to €74,653
- Other debts -€6,255
down €6,255 (-36.2%), from €17,295 to €11,040
- Tax, wage and social debts +€5,874
up €5,874 (+212%), from €2,770 to €8,644
of which Taxes: +€7,544
- Gross operating margin +€33,988
up €33,988 (+396%), from €8,581 to €42,568
- Taxes +€6,649
up €6,649 (+365%), from €1,821 to €8,470
- Financial income -€2,634
down €2,634 (-75.6%), from €3,483 to €848
- Depreciation -€569
down €569 (-34.3%), from €1,661 to €1,091
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 | €72,002 | €96,457 | +€24,455 | +34.0% |
| Fixed assets | 21/28 | €1,845 | €1,754 | -€91 | -5.0% |
| Tangible fixed assets | 22/27 | €1,845 | €754 | -€1,091 | -59.2% |
| Furniture and vehicles | 24 | €1,845 | €754 | -€1,091 | -59.2% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €70,157 | €94,704 | +€24,547 | +35.0% |
| Amounts receivable within one year | 40/41 | €22,568 | €23,501 | +€933 | +4.1% |
| Trade receivables | 40 | €18,480 | €22,990 | +€4,510 | +24.4% |
| Other amounts receivable | 41 | €4,088 | €511 | -€3,577 | -87.5% |
| Current investments | 50/53 | €22,911 | €22,911 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,628 | €48,292 | +€23,664 | +96.1% |
| Deferred charges and accrued income | 490/1 | €51 | €0 | -€51 | -100% |
| Total equity and liabilities | 10/49 | €72,002 | €96,457 | +€24,455 | +34.0% |
| Equity | 10/15 | €50,062 | €75,653 | +€25,592 | +51.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €49,062 | €74,653 | +€25,592 | +52.2% |
| Distributable reserves | 133 | €49,062 | €74,653 | +€25,592 | +52.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,941 | €20,804 | -€1,137 | -5.2% |
| Amounts payable within one year | 42/48 | €21,826 | €20,689 | -€1,137 | -5.2% |
| Trade debts | 44 | €1,761 | €1,006 | -€755 | -42.9% |
| Suppliers | 440/4 | €1,761 | €1,006 | -€755 | -42.9% |
| Taxes, remuneration and social security | 45 | €2,770 | €8,644 | +€5,874 | +212% |
| Taxes | 450/3 | €244 | €7,788 | +€7,544 | +3,097% |
| Remuneration and social security | 454/9 | €2,526 | €856 | -€1,670 | -66.1% |
| Other amounts payable | 47/48 | €17,295 | €11,040 | -€6,255 | -36.2% |
| Accrued charges and deferred income | 492/3 | €115 | €115 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,661 | €1,091 | -€569 | -34.3% |
| Other operating charges | 640/8 | €759 | €610 | -€149 | -19.6% |
| Gross operating margin | 9900 | €8,581 | €42,568 | +€33,988 | +396% |
| Operating profit (loss) | 9901 | €6,161 | €40,867 | +€34,706 | +563% |
| Financial income | 75/76B | €3,483 | €848 | -€2,634 | -75.6% |
| Recurring financial income | 75 | €3,483 | €848 | -€2,634 | -75.6% |
| Financial charges | 65/66B | €1,493 | €1,097 | -€397 | -26.6% |
| Recurring financial charges | 65 | €1,493 | €1,097 | -€397 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €8,150 | €40,619 | +€32,469 | +398% |
| Income taxes | 67/77 | €1,821 | €8,470 | +€6,649 | +365% |
| Profit (loss) for the period | 9904 | €6,329 | €32,149 | +€25,820 | +408% |
| Profit (loss) for the period to be appropriated | 9905 | €6,329 | €32,149 | +€25,820 | +408% |
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 23 October 2026 via checked.be.