DOKTER JOHAN BRABANDERS: 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.
DOKTER JOHAN BRABANDERS
Largest movements
- Tangible fixed assets -€8,873
down €8,873 (-5.0%), from €178,110 to €169,237
of which Land and buildings: -€8,168
- Receivables within one year +€6,996
up €6,996 (+9.4%), from €74,749 to €81,745
- Cash +€2,793
up €2,793 (+103%), from €2,718 to €5,511
mainly Other debts (+€26,799) and Depreciation (+€8,873)
- Other debts +€26,799
up €26,799 (+689%), from €3,890 to €30,688
- Debts after one year -€16,239
no longer reported in 2025 (was €16,239)
- Trade debts -€4,729
down €4,729 (-77.0%), from €6,141 to €1,412
- Current portion of long-term debt -€3,794
down €3,794 (-17.9%), from €21,150 to €17,356
- Gross operating margin -€7,749
down €7,749 (-13.7%), from €56,719 to €48,970
- Taxes -€2,777
down €2,777 (-45.8%), from €6,062 to €3,285
- Depreciation -€2,395
down €2,395 (-21.3%), from €11,268 to €8,873
- Staff costs +€1,998
up €1,998 (+7.4%), from €27,015 to €29,013
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 | €255,576 | €256,492 | +€916 | +0.4% |
| Fixed assets | 21/28 | €178,110 | €169,237 | -€8,873 | -5.0% |
| Tangible fixed assets | 22/27 | €178,110 | €169,237 | -€8,873 | -5.0% |
| Land and buildings | 22 | €176,835 | €168,667 | -€8,168 | -4.6% |
| Plant, machinery and equipment | 23 | €383 | €271 | -€112 | -29.3% |
| Furniture and vehicles | 24 | €891 | €299 | -€592 | -66.4% |
| Current assets | 29/58 | €77,466 | €87,255 | +€9,789 | +12.6% |
| Amounts receivable within one year | 40/41 | €74,749 | €81,745 | +€6,996 | +9.4% |
| Other amounts receivable | 41 | €74,749 | €81,745 | +€6,996 | +9.4% |
| Cash at bank and in hand | 54/58 | €2,718 | €5,511 | +€2,793 | +103% |
| Total equity and liabilities | 10/49 | €255,576 | €256,492 | +€916 | +0.4% |
| Equity | 10/15 | €196,695 | €198,000 | +€1,305 | +0.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €184,295 | €185,600 | +€1,305 | +0.7% |
| 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 | €182,435 | €183,740 | +€1,305 | +0.7% |
| Provisions and deferred taxes | 16 | €69 | €69 | = | 0.0% |
| Deferred taxes | 168 | €69 | €69 | = | 0.0% |
| Amounts payable | 17/49 | €58,812 | €58,424 | -€388 | -0.7% |
| Amounts payable after more than one year | 17 | €16,239 | - | -€16,239 | |
| Financial debts | 170/4 | €16,239 | - | -€16,239 | |
| Amounts payable within one year | 42/48 | €42,573 | €58,424 | +€15,851 | +37.2% |
| Current portion of amounts payable after more than one year | 42 | €21,150 | €17,356 | -€3,794 | -17.9% |
| Trade debts | 44 | €6,141 | €1,412 | -€4,729 | -77.0% |
| Suppliers | 440/4 | €6,141 | €1,412 | -€4,729 | -77.0% |
| Taxes, remuneration and social security | 45 | €11,392 | €8,967 | -€2,425 | -21.3% |
| Taxes | 450/3 | €6,062 | €3,285 | -€2,777 | -45.8% |
| Remuneration and social security | 454/9 | €5,330 | €5,682 | +€352 | +6.6% |
| Other amounts payable | 47/48 | €3,890 | €30,688 | +€26,799 | +689% |
| Remuneration, social security and pensions | 62 | €27,015 | €29,013 | +€1,998 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,268 | €8,873 | -€2,395 | -21.3% |
| Other operating charges | 640/8 | €5,534 | €5,581 | +€47 | +0.9% |
| Gross operating margin | 9900 | €56,719 | €48,970 | -€7,749 | -13.7% |
| Operating profit (loss) | 9901 | €12,902 | €5,503 | -€7,399 | -57.3% |
| Financial income | 75/76B | €1 | €73 | +€72 | +9,217% |
| Recurring financial income | 75 | €1 | €73 | +€72 | +9,217% |
| Financial charges | 65/66B | €1,376 | €986 | -€390 | -28.3% |
| Recurring financial charges | 65 | €1,376 | €986 | -€390 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €11,526 | €4,590 | -€6,937 | -60.2% |
| Income taxes | 67/77 | €6,062 | €3,285 | -€2,777 | -45.8% |
| Profit (loss) for the period | 9904 | €5,464 | €1,305 | -€4,159 | -76.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,464 | €1,305 | -€4,159 | -76.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.