DE VRIJBUITER: what changed
What changed
DE VRIJBUITER
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€11,418
2024 · €12,819-€1,401
Equity
€327,139
2024 · €317,387+€9,752
Cash
€12,145
2024 · €84,536-€72,391
Balance sheet total
€342,893
2024 · €323,553+€19,340
Largest movements
Assets
- Receivables within one year +€106,328
up €106,328 (+68.2%), from €155,887 to €262,215
of which Other amounts receivable: +€131,866
- Cash -€72,391
down €72,391 (-85.6%), from €84,536 to €12,145
mainly Receivables within one year (-€106,328) and Investment in fixed assets (net) (-€2,314)
- Tangible fixed assets -€14,597
down €14,597 (-19.2%), from €76,130 to €61,533
Equity and liabilities
- Reserves +€9,752
up €9,752 (+3.2%), from €304,987 to €314,739
- Trade debts +€3,601
up €3,601 (+3,601%), from €100 to €3,701
Income statement
- Gross operating margin -€5,389
down €5,389 (-15.9%), from €33,946 to €28,557
- Financial income +€4,977
up €4,977 (+213%), from €2,341 to €7,319
- Depreciation +€1,001
up €1,001 (+6.3%), from €15,911 to €16,912
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
€12,819
Gross operating margin
-€5,389
Depreciation
-€1,001
Other operating charges
+€300
Financial income
+€4,977
Financial charges
+€29
Taxes
-€318
Result 2025
€11,418
raises the resultlowers the result
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
-€69,105
Investment
-€2,314
Financing
-€972
Cash 2024
€84,536
From operations (derived)
-€69,105
Net result for the year
+€11,418
Depreciation
+€16,912
Receivables within one year
-€106,328
Trade debts
+€3,601
Tax, wage and social debts
+€3,298
Other debts
-€36
Accrued charges and deferred income
+€2,032
Investment (derived)
-€2,314
Investment in fixed assets (net)
-€2,314
Financing
-€972
Debts after one year
+€694
Contributions, distributions and other
-€1,666
Cash 2025
€12,145
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €323,553 | €342,893 | +€19,340 | +6.0% |
| Fixed assets | 21/28 | €83,130 | €68,533 | -€14,597 | -17.6% |
| Tangible fixed assets | 22/27 | €76,130 | €61,533 | -€14,597 | -19.2% |
| Furniture and vehicles | 24 | €76,130 | €61,533 | -€14,597 | -19.2% |
| Financial fixed assets | 28 | €7,000 | €7,000 | = | 0.0% |
| Current assets | 29/58 | €240,422 | €274,360 | +€33,938 | +14.1% |
| Amounts receivable within one year | 40/41 | €155,887 | €262,215 | +€106,328 | +68.2% |
| Trade receivables | 40 | €34,613 | €9,075 | -€25,538 | -73.8% |
| Other amounts receivable | 41 | €121,274 | €253,140 | +€131,866 | +109% |
| Cash at bank and in hand | 54/58 | €84,536 | €12,145 | -€72,391 | -85.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €323,553 | €342,893 | +€19,340 | +6.0% |
| Equity | 10/15 | €317,387 | €327,139 | +€9,752 | +3.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €304,987 | €314,739 | +€9,752 | +3.2% |
| Distributable reserves | 133 | €304,987 | €314,739 | +€9,752 | +3.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,166 | €15,754 | +€9,588 | +156% |
| Amounts payable after more than one year | 17 | €723 | €1,417 | +€694 | +96.0% |
| Other amounts payable | 178/9 | €723 | €1,417 | +€694 | +96.0% |
| Amounts payable within one year | 42/48 | €5,443 | €12,305 | +€6,862 | +126% |
| Trade debts | 44 | €100 | €3,701 | +€3,601 | +3,601% |
| Suppliers | 440/4 | €100 | €3,701 | +€3,601 | +3,601% |
| Taxes, remuneration and social security | 45 | €4,140 | €7,438 | +€3,298 | +79.7% |
| Taxes | 450/3 | €4,140 | €7,438 | +€3,298 | +79.7% |
| Other amounts payable | 47/48 | €1,203 | €1,166 | -€36 | -3.0% |
| Accrued charges and deferred income | 492/3 | - | €2,032 | +€2,032 | |
| Non-recurring operating income | 76A | €4,434 | €0 | -€4,434 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,911 | €16,912 | +€1,001 | +6.3% |
| Other operating charges | 640/8 | €2,184 | €1,884 | -€300 | -13.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €33,946 | €28,557 | -€5,389 | -15.9% |
| Operating profit (loss) | 9901 | €15,851 | €9,761 | -€6,090 | -38.4% |
| Financial income | 75/76B | €2,341 | €7,319 | +€4,977 | +213% |
| Recurring financial income | 75 | €2,341 | €7,319 | +€4,977 | +213% |
| Financial charges | 65/66B | €74 | €45 | -€29 | -38.8% |
| Recurring financial charges | 65 | €74 | €45 | -€29 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €18,118 | €17,035 | -€1,084 | -6.0% |
| Income taxes | 67/77 | €5,299 | €5,617 | +€318 | +6.0% |
| Profit (loss) for the period | 9904 | €12,819 | €11,418 | -€1,401 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,819 | €11,418 | -€1,401 | -10.9% |
Next steps
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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 4 November 2026 via checked.be.