DE BRABANDER MARNIX: 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.
DE BRABANDER MARNIX
Largest movements
- Tangible fixed assets -€12,189
down €12,189 (-16.7%), from €73,180 to €60,991
of which Furniture and vehicles: -€12,189
- Cash +€10,924
up €10,924 (+100%), from €10,874 to €21,798
mainly Depreciation (+€12,188) and Receivables within one year (+€9,673)
- Receivables within one year -€9,673
down €9,673 (-49.9%), from €19,373 to €9,700
of which Trade receivables: -€9,429
- Debts after one year -€7,929
down €7,929 (-30.1%), from €26,319 to €18,390
- Depreciation +€1,383
up €1,383 (+12.8%), from €10,805 to €12,188
- Gross operating margin +€1,145
up €1,145 (+8.6%), from €13,324 to €14,469
- Financial charges -€151
down €151 (-9.5%), from €1,587 to €1,436
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 | €120,742 | €111,008 | -€9,734 | -8.1% |
| Fixed assets | 21/28 | €87,180 | €74,991 | -€12,189 | -14.0% |
| Tangible fixed assets | 22/27 | €73,180 | €60,991 | -€12,189 | -16.7% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €73,180 | €60,991 | -€12,189 | -16.7% |
| Financial fixed assets | 28 | €14,000 | €14,000 | = | 0.0% |
| Current assets | 29/58 | €33,562 | €36,017 | +€2,455 | +7.3% |
| Amounts receivable within one year | 40/41 | €19,373 | €9,700 | -€9,673 | -49.9% |
| Trade receivables | 40 | €18,929 | €9,500 | -€9,429 | -49.8% |
| Other amounts receivable | 41 | €444 | €200 | -€244 | -55.0% |
| Cash at bank and in hand | 54/58 | €10,874 | €21,798 | +€10,924 | +100% |
| Deferred charges and accrued income | 490/1 | €3,315 | €4,519 | +€1,204 | +36.3% |
| Total equity and liabilities | 10/49 | €120,742 | €111,008 | -€9,734 | -8.1% |
| Equity | 10/15 | €41,767 | €41,903 | +€136 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,600 | €22,600 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,740 | €20,740 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €567 | €703 | +€136 | +23.9% |
| Amounts payable | 17/49 | €78,975 | €69,106 | -€9,869 | -12.5% |
| Amounts payable after more than one year | 17 | €26,319 | €18,390 | -€7,929 | -30.1% |
| Financial debts | 170/4 | €26,319 | €18,390 | -€7,929 | -30.1% |
| Amounts payable within one year | 42/48 | €52,656 | €50,715 | -€1,941 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €7,595 | €7,928 | +€333 | +4.4% |
| Trade debts | 44 | €7,839 | €6,705 | -€1,134 | -14.5% |
| Suppliers | 440/4 | €7,839 | €6,705 | -€1,134 | -14.5% |
| Other amounts payable | 47/48 | €37,222 | €36,083 | -€1,139 | -3.1% |
| Non-recurring operating income | 76A | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,805 | €12,188 | +€1,383 | +12.8% |
| Other operating charges | 640/8 | €713 | €710 | -€3 | -0.5% |
| Gross operating margin | 9900 | €13,324 | €14,469 | +€1,145 | +8.6% |
| Operating profit (loss) | 9901 | €1,806 | €1,572 | -€234 | -13.0% |
| Financial charges | 65/66B | €1,587 | €1,436 | -€151 | -9.5% |
| Recurring financial charges | 65 | €1,587 | €1,436 | -€151 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €219 | €136 | -€83 | -38.1% |
| Profit (loss) for the period | 9904 | €219 | €136 | -€83 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €219 | €136 | -€83 | -38.1% |
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 27 October 2026 via checked.be.