DE BRABANDERE: 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 BRABANDERE
Largest movements
- Current investments -€411,906
down €411,906 (-100%), from €411,906 to €0
- Stocks and contracts +€55,000
up €55,000 (+85.9%), from €64,000 to €119,000
- Other debts -€358,793
down €358,793 (-95.3%), from €376,450 to €17,657
- Gross operating margin -€66,825
down €66,825, from €46,079 to -€20,746
- Financial charges -€17,399
down €17,399 (-55.6%), from €31,313 to €13,914
- Financial income -€6,948
down €6,948 (-14.1%), from €49,259 to €42,311
- Taxes -€4,965
down €4,965 (-89.5%), from €5,548 to €583
- Depreciation -€697
down €697 (-37.7%), from €1,848 to €1,151
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 | €2,037,460 | €1,687,223 | -€350,236 | -17.2% |
| Fixed assets | 21/28 | €1,502,431 | €1,501,280 | -€1,151 | -0.1% |
| Tangible fixed assets | 22/27 | €1,502,431 | €1,501,280 | -€1,151 | -0.1% |
| Land and buildings | 22 | €1,500,666 | €1,500,666 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,765 | €614 | -€1,151 | -65.2% |
| Current assets | 29/58 | €535,029 | €185,944 | -€349,085 | -65.2% |
| Stocks and contracts in progress | 3 | €64,000 | €119,000 | +€55,000 | +85.9% |
| Stocks | 30/36 | €64,000 | €119,000 | +€55,000 | +85.9% |
| Amounts receivable within one year | 40/41 | €30,947 | €27,369 | -€3,578 | -11.6% |
| Other amounts receivable | 41 | €30,947 | €27,369 | -€3,578 | -11.6% |
| Current investments | 50/53 | €411,906 | €0 | -€411,906 | -100% |
| Cash at bank and in hand | 54/58 | €24,332 | €33,014 | +€8,682 | +35.7% |
| Deferred charges and accrued income | 490/1 | €3,844 | €6,561 | +€2,717 | +70.7% |
| Total equity and liabilities | 10/49 | €2,037,460 | €1,687,223 | -€350,236 | -17.2% |
| Equity | 10/15 | €1,657,040 | €1,646,846 | -€10,194 | -0.6% |
| Contributions | 10/11 | €1,435,000 | €1,435,000 | = | 0.0% |
| Reserves | 13 | €196,992 | €186,798 | -€10,194 | -5.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €196,992 | €186,798 | -€10,194 | -5.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €25,048 | €25,048 | = | 0.0% |
| Amounts payable | 17/49 | €380,420 | €40,378 | -€340,042 | -89.4% |
| Amounts payable within one year | 42/48 | €380,420 | €40,378 | -€340,042 | -89.4% |
| Trade debts | 44 | €3,969 | €22,721 | +€18,751 | +472% |
| Suppliers | 440/4 | €3,969 | €22,721 | +€18,751 | +472% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €376,450 | €17,657 | -€358,793 | -95.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,848 | €1,151 | -€697 | -37.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €15,514 | €16,111 | +€597 | +3.8% |
| Non-recurring operating charges | 66A | €26,707 | €0 | -€26,707 | -100% |
| Gross operating margin | 9900 | €46,079 | -€20,746 | -€66,825 | |
| Operating profit (loss) | 9901 | €2,010 | -€38,008 | -€40,018 | |
| Financial income | 75/76B | €49,259 | €42,311 | -€6,948 | -14.1% |
| Recurring financial income | 75 | €49,259 | €42,311 | -€6,948 | -14.1% |
| Financial charges | 65/66B | €31,313 | €13,914 | -€17,399 | -55.6% |
| Recurring financial charges | 65 | €31,313 | €13,914 | -€17,399 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | €19,955 | -€9,611 | -€29,567 | |
| Income taxes | 67/77 | €5,548 | €583 | -€4,965 | -89.5% |
| Profit (loss) for the period | 9904 | €14,408 | -€10,194 | -€24,602 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,408 | -€10,194 | -€24,602 |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.