CHRIS VANDEBROECK: what changed
CHRIS VANDEBROECK
Largest movements
- Cash +€80,030
up €80,030 (+38.4%), from €208,563 to €288,593
mainly Net result for the year (+€88,653) and Other debts (+€8,074)
- Receivables within one year +€3,630
up €3,630 (+27.3%), from €13,310 to €16,940
- Reserves +€84,047
up €84,047 (+46.5%), from €180,795 to €264,841
of which Distributable reserves: +€84,047
- Tax, wage and social debts -€8,662
down €8,662 (-28.6%), from €30,243 to €21,581
of which Taxes: -€6,162
- Other debts +€8,074
up €8,074 (+646%), from €1,249 to €9,323
- Gross operating margin -€12,807
down €12,807 (-9.1%), from €140,816 to €128,009
- Taxes -€4,063
down €4,063 (-9.8%), from €41,465 to €37,402
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,136 | €308,861 | +€83,726 | +37.2% |
| Fixed assets | 21/28 | €75 | €75 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €225,061 | €308,786 | +€83,726 | +37.2% |
| Amounts receivable within one year | 40/41 | €13,310 | €16,940 | +€3,630 | +27.3% |
| Trade receivables | 40 | €13,310 | €16,940 | +€3,630 | +27.3% |
| Cash at bank and in hand | 54/58 | €208,563 | €288,593 | +€80,030 | +38.4% |
| Deferred charges and accrued income | 490/1 | €3,188 | €3,253 | +€65 | +2.0% |
| Total equity and liabilities | 10/49 | €225,136 | €308,861 | +€83,726 | +37.2% |
| Equity | 10/15 | €193,195 | €277,241 | +€84,047 | +43.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €180,795 | €264,841 | +€84,047 | +46.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €180,795 | €264,841 | +€84,047 | +46.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €31,941 | €31,620 | -€321 | -1.0% |
| Amounts payable within one year | 42/48 | €31,525 | €31,184 | -€341 | -1.1% |
| Trade debts | 44 | €33 | €280 | +€247 | +753% |
| Suppliers | 440/4 | €33 | €280 | +€247 | +753% |
| Taxes, remuneration and social security | 45 | €30,243 | €21,581 | -€8,662 | -28.6% |
| Taxes | 450/3 | €25,243 | €19,081 | -€6,162 | -24.4% |
| Remuneration and social security | 454/9 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Other amounts payable | 47/48 | €1,249 | €9,323 | +€8,074 | +646% |
| Accrued charges and deferred income | 492/3 | €416 | €436 | +€20 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52 | €0 | -€52 | -100% |
| Other operating charges | 640/8 | €1,239 | €1,073 | -€165 | -13.4% |
| Gross operating margin | 9900 | €140,816 | €128,009 | -€12,807 | -9.1% |
| Operating profit (loss) | 9901 | €139,525 | €126,936 | -€12,589 | -9.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €921 | €882 | -€39 | -4.3% |
| Recurring financial charges | 65 | €921 | €882 | -€39 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €138,604 | €126,054 | -€12,550 | -9.1% |
| Income taxes | 67/77 | €41,465 | €37,402 | -€4,063 | -9.8% |
| Profit (loss) for the period | 9904 | €97,140 | €88,653 | -€8,487 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €97,140 | €88,653 | -€8,487 | -8.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.