Denis BRUSSELMANS - avocat: what changed
Denis BRUSSELMANS - avocat
Largest movements
- Cash -€9,576
down €9,576 (-23.5%), from €40,821 to €31,245
mainly Net result for the year (-€8,141) and Receivables within one year (-€3,940)
- Receivables within one year +€3,940
up €3,940 (+39.1%), from €10,073 to €14,012
of which Trade receivables: +€3,952
- Tangible fixed assets -€2,574
down €2,574 (-21.9%), from €11,734 to €9,160
of which Furniture and vehicles: -€2,144
- Profit (loss) carried forward -€8,141
down €8,141 (-190%), from -€4,287 to -€12,428
- Other debts -€1,936
down €1,936 (-52.8%), from €3,666 to €1,731
- Trade debts +€998
up €998 (+63.0%), from €1,584 to €2,582
- Gross operating margin -€19,803
down €19,803, from €17,128 to -€2,675
- Taxes -€3,688
down €3,688 (-97.0%), from €3,802 to €114
- Depreciation +€651
up €651 (+15.2%), from €4,275 to €4,926
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 | €62,733 | €54,532 | -€8,201 | -13.1% |
| Fixed assets | 21/28 | €11,734 | €9,160 | -€2,574 | -21.9% |
| Tangible fixed assets | 22/27 | €11,734 | €9,160 | -€2,574 | -21.9% |
| Plant, machinery and equipment | 23 | €1,409 | €978 | -€431 | -30.6% |
| Furniture and vehicles | 24 | €10,325 | €8,181 | -€2,144 | -20.8% |
| Current assets | 29/58 | €50,999 | €45,372 | -€5,626 | -11.0% |
| Amounts receivable within one year | 40/41 | €10,073 | €14,012 | +€3,940 | +39.1% |
| Trade receivables | 40 | €3,561 | €7,512 | +€3,952 | +111% |
| Other amounts receivable | 41 | €6,512 | €6,500 | -€12 | -0.2% |
| Cash at bank and in hand | 54/58 | €40,821 | €31,245 | -€9,576 | -23.5% |
| Deferred charges and accrued income | 490/1 | €105 | €115 | +€10 | +9.4% |
| Total equity and liabilities | 10/49 | €62,733 | €54,532 | -€8,201 | -13.1% |
| Equity | 10/15 | €51,473 | €43,332 | -€8,141 | -15.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €43,360 | €43,360 | = | 0.0% |
| Distributable reserves | 133 | €43,360 | €43,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,287 | -€12,428 | -€8,141 | -190% |
| Amounts payable | 17/49 | €11,259 | €11,200 | -€60 | -0.5% |
| Amounts payable within one year | 42/48 | €11,259 | €11,200 | -€60 | -0.5% |
| Trade debts | 44 | €1,584 | €2,582 | +€998 | +63.0% |
| Suppliers | 440/4 | €1,584 | €2,582 | +€998 | +63.0% |
| Advances received on contracts in progress | 46 | - | €484 | +€484 | |
| Taxes, remuneration and social security | 45 | €6,009 | €6,403 | +€394 | +6.6% |
| Taxes | 450/3 | €4,509 | €4,903 | +€394 | +8.7% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €3,666 | €1,731 | -€1,936 | -52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,275 | €4,926 | +€651 | +15.2% |
| Other operating charges | 640/8 | €435 | €480 | +€45 | +10.4% |
| Gross operating margin | 9900 | €17,128 | -€2,675 | -€19,803 | |
| Operating profit (loss) | 9901 | €12,418 | -€8,080 | -€20,498 | |
| Financial income | 75/76B | €121 | €144 | +€22 | +18.6% |
| Recurring financial income | 75 | €121 | €144 | +€22 | +18.6% |
| Financial charges | 65/66B | €53 | €90 | +€37 | +69.9% |
| Recurring financial charges | 65 | €53 | €90 | +€37 | +69.9% |
| Profit (loss) for the period before taxes | 9903 | €12,486 | -€8,027 | -€20,513 | |
| Income taxes | 67/77 | €3,802 | €114 | -€3,688 | -97.0% |
| Profit (loss) for the period | 9904 | €8,684 | -€8,141 | -€16,826 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,684 | -€8,141 | -€16,826 |
Next steps
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.