CÉDRIC VAN BRANTEGHEM: what changed
What changed
CÉDRIC VAN BRANTEGHEM
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
€110,878
2024 · €95,770+€15,108
Equity
€327,311
2024 · €342,233-€14,922
Cash
€63,706
2024 · €53,755+€9,951
Balance sheet total
€1.1m
2024 · €967,671+€85,585
Largest movements
Assets
- Receivables within one year +€85,541
up €85,541 (+143%), from €59,699 to €145,240
of which Other amounts receivable: +€85,541
- Tangible fixed assets -€15,874
down €15,874 (-2.7%), from €580,341 to €564,467
Equity and liabilities
- Other debts +€125,800
new in 2025: €125,800
- Reserves -€65,800
down €65,800 (-19.4%), from €339,720 to €273,920
of which Distributable reserves: -€65,800
- Profit (loss) carried forward +€50,878
up €50,878 (+2,109%), from €2,412 to €53,290
- Debts after one year -€24,118
down €24,118 (-4.5%), from €530,239 to €506,122
- Tax, wage and social debts -€11,108
down €11,108 (-26.8%), from €41,431 to €30,323
Income statement
- Gross operating margin +€16,916
up €16,916 (+9.4%), from €180,632 to €197,548
- Other operating charges +€4,137
up €4,137 (+41.3%), from €10,020 to €14,157
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
€95,770
Gross operating margin
+€16,916
Depreciation
+€519
Other operating charges
-€4,137
Other operating items
-€327
Financial income
+€1,341
Financial charges
+€1,195
Taxes
-€399
Result 2025
€110,878
raises the resultlowers the resultnot broken down further in the accounts
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
+€167,940
Investment
-€8,801
Financing
-€149,188
Cash 2024
€53,755
From operations (derived)
+€167,940
Net result for the year
+€110,878
Depreciation
+€24,675
Receivables within one year
-€85,541
Deferred charges and accrued income
-€5,968
Trade debts
+€9,204
Tax, wage and social debts
-€11,108
Other debts
+€125,800
Investment (derived)
-€8,801
Investment in fixed assets (net)
-€8,801
Financing
-€149,188
Debts after one year
-€24,118
Current portion of long-term debt
+€747
Short-term financial debts
-€18
Contributions, distributions and other
-€125,800
Cash 2025
€63,706
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €967,671 | €1,053,256 | +€85,585 | +8.8% |
| Fixed assets | 21/28 | €580,341 | €564,467 | -€15,874 | -2.7% |
| Tangible fixed assets | 22/27 | €580,341 | €564,467 | -€15,874 | -2.7% |
| Land and buildings | 22 | €552,688 | €546,111 | -€6,577 | -1.2% |
| Plant, machinery and equipment | 23 | €3,682 | €865 | -€2,817 | -76.5% |
| Furniture and vehicles | 24 | €23,972 | €17,492 | -€6,480 | -27.0% |
| Current assets | 29/58 | €387,330 | €488,789 | +€101,459 | +26.2% |
| Amounts receivable after more than one year | 29 | €265,000 | €265,000 | = | 0.0% |
| Other amounts receivable | 291 | €265,000 | €265,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €59,699 | €145,240 | +€85,541 | +143% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €59,699 | €145,240 | +€85,541 | +143% |
| Cash at bank and in hand | 54/58 | €53,755 | €63,706 | +€9,951 | +18.5% |
| Deferred charges and accrued income | 490/1 | €8,875 | €14,843 | +€5,968 | +67.2% |
| Total equity and liabilities | 10/49 | €967,671 | €1,053,256 | +€85,585 | +8.8% |
| Equity | 10/15 | €342,233 | €327,311 | -€14,922 | -4.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €339,720 | €273,920 | -€65,800 | -19.4% |
| Tax-exempt reserves | 132 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €339,220 | €273,420 | -€65,800 | -19.4% |
| Profit (loss) carried forward | 14 | €2,412 | €53,290 | +€50,878 | +2,109% |
| Amounts payable | 17/49 | €625,438 | €725,946 | +€100,508 | +16.1% |
| Amounts payable after more than one year | 17 | €530,239 | €506,122 | -€24,118 | -4.5% |
| Financial debts | 170/4 | €530,239 | €506,122 | -€24,118 | -4.5% |
| Amounts payable within one year | 42/48 | €95,199 | €219,824 | +€124,625 | +131% |
| Current portion of amounts payable after more than one year | 42 | €23,371 | €24,118 | +€747 | +3.2% |
| Financial debts | 43 | €25,084 | €25,066 | -€18 | -0.1% |
| Credit institutions | 430/8 | €25,084 | €25,066 | -€18 | -0.1% |
| Trade debts | 44 | €5,313 | €14,517 | +€9,204 | +173% |
| Suppliers | 440/4 | €5,313 | €14,517 | +€9,204 | +173% |
| Taxes, remuneration and social security | 45 | €41,431 | €30,323 | -€11,108 | -26.8% |
| Taxes | 450/3 | €41,431 | €30,323 | -€11,108 | -26.8% |
| Other amounts payable | 47/48 | - | €125,800 | +€125,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,194 | €24,675 | -€519 | -2.1% |
| Other operating charges | 640/8 | €10,020 | €14,157 | +€4,137 | +41.3% |
| Non-recurring operating charges | 66A | - | €327 | +€327 | |
| Gross operating margin | 9900 | €180,632 | €197,548 | +€16,916 | +9.4% |
| Operating profit (loss) | 9901 | €145,419 | €158,390 | +€12,971 | +8.9% |
| Financial income | 75/76B | €8,360 | €9,700 | +€1,341 | +16.0% |
| Recurring financial income | 75 | €8,360 | €9,700 | +€1,341 | +16.0% |
| Financial charges | 65/66B | €19,343 | €18,148 | -€1,195 | -6.2% |
| Recurring financial charges | 65 | €19,343 | €18,148 | -€1,195 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €134,435 | €149,942 | +€15,507 | +11.5% |
| Income taxes | 67/77 | €38,665 | €39,064 | +€399 | +1.0% |
| Profit (loss) for the period | 9904 | €95,770 | €110,878 | +€15,108 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €95,770 | €110,878 | +€15,108 | +15.8% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 8 November 2026 via checked.be.