BREGT VANDERPER: what changed
Two fiscal 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.
BREGT VANDERPER
Largest movements
- Receivables within one year +€60,395
up €60,395 (+359.0%), from €16,825 to €77,221
of which Trade receivables: +€61,705
- Cash +€46,200
up €46,200 (+88.8%), from €52,028 to €98,228
mainly Net result for the year (+€79,889) and Tax, wage and social debts (+€25,064)
- Tangible fixed assets -€2,816
down €2,816 (-48.4%), from €5,823 to €3,007
- Profit (loss) carried forward +€79,056
up €79,056 (+125.6%), from €62,951 to €142,007
- Tax, wage and social debts +€25,064
up €25,064 (+286.0%), from €8,764 to €33,828
of which Taxes: +€22,564
- Gross operating margin +€23,923
up €23,923 (+27.6%), from €86,788 to €110,711
- Taxes +€10,761
up €10,761 (+66.0%), from €16,312 to €27,073
- Depreciation -€2,537
down €2,537 (-47.4%), from €5,353 to €2,816
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.
Cash bridge derived
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 | €75,914 | €179,713 | +€103,799 | +136.7% |
| Fixed assets | 21/28 | €5,823 | €3,007 | -€2,816 | -48.4% |
| Tangible fixed assets | 22/27 | €5,823 | €3,007 | -€2,816 | -48.4% |
| Plant, machinery and equipment | 23 | €5,823 | €3,007 | -€2,816 | -48.4% |
| Current assets | 29/58 | €70,091 | €176,706 | +€106,615 | +152.1% |
| Amounts receivable within one year | 40/41 | €16,825 | €77,221 | +€60,395 | +359.0% |
| Trade receivables | 40 | €11,495 | €73,200 | +€61,705 | +536.8% |
| Other amounts receivable | 41 | €5,330 | €4,021 | -€1,310 | -24.6% |
| Cash at bank and in hand | 54/58 | €52,028 | €98,228 | +€46,200 | +88.8% |
| Deferred charges and accrued income | 490/1 | €1,238 | €1,258 | +€20 | +1.6% |
| Total equity and liabilities | 10/49 | €75,914 | €179,713 | +€103,799 | +136.7% |
| Equity | 10/15 | €64,951 | €144,007 | +€79,056 | +121.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,951 | €142,007 | +€79,056 | +125.6% |
| Amounts payable | 17/49 | €10,962 | €35,705 | +€24,743 | +225.7% |
| Amounts payable within one year | 42/48 | €10,629 | €35,366 | +€24,736 | +232.7% |
| Trade debts | 44 | €1,032 | €705 | -€328 | -31.7% |
| Suppliers | 440/4 | €1,032 | €705 | -€328 | -31.7% |
| Taxes, remuneration and social security | 45 | €8,764 | €33,828 | +€25,064 | +286.0% |
| Taxes | 450/3 | €8,764 | €31,328 | +€22,564 | +257.5% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €333 | €340 | +€7 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,353 | €2,816 | -€2,537 | -47.4% |
| Other operating charges | 640/8 | €1,158 | €893 | -€265 | -22.9% |
| Gross operating margin | 9900 | €86,788 | €110,711 | +€23,923 | +27.6% |
| Operating profit (loss) | 9901 | €80,277 | €107,002 | +€26,725 | +33.3% |
| Financial charges | 65/66B | €182 | €40 | -€141 | -77.7% |
| Recurring financial charges | 65 | €182 | €40 | -€141 | -77.7% |
| Profit (loss) for the period before taxes | 9903 | €80,096 | €106,962 | +€26,866 | +33.5% |
| Income taxes | 67/77 | €16,312 | €27,073 | +€10,761 | +66.0% |
| Profit (loss) for the period | 9904 | €63,784 | €79,889 | +€16,105 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,784 | €79,889 | +€16,105 | +25.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.