Dr. Brechtje van Son: 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.
Dr. Brechtje van Son
Largest movements
- Tangible fixed assets -€19,314
down €19,314 (-25.8%), from €74,734 to €55,421
of which Furniture and vehicles: -€10,885
- Receivables within one year +€16,067
up €16,067 (+23.8%), from €67,388 to €83,454
of which Trade receivables: +€19,962
- Cash +€15,909
up €15,909 (+30.2%), from €52,647 to €68,556
mainly Other debts (+€78,337) and Net result for the year (+€54,960)
- Other debts +€78,337
up €78,337 (+9,659%), from €811 to €79,148
- Reserves -€46,580
down €46,580 (-45.0%), from €103,399 to €56,820
of which Distributable reserves: -€46,580
- Debts after one year -€20,574
down €20,574 (-41.6%), from €49,494 to €28,920
- Gross operating margin -€10,877
down €10,877 (-10.4%), from €104,619 to €93,742
- Other operating charges -€3,531
down €3,531 (-78.1%), from €4,520 to €990
- Financial charges -€2,070
down €2,070 (-41.6%), from €4,978 to €2,908
- Taxes -€1,053
down €1,053 (-6.3%), from €16,624 to €15,571
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 | €194,768 | €207,431 | +€12,663 | +6.5% |
| Fixed assets | 21/28 | €74,734 | €55,421 | -€19,314 | -25.8% |
| Tangible fixed assets | 22/27 | €74,734 | €55,421 | -€19,314 | -25.8% |
| Land and buildings | 22 | €53,052 | €44,623 | -€8,429 | -15.9% |
| Furniture and vehicles | 24 | €21,682 | €10,797 | -€10,885 | -50.2% |
| Current assets | 29/58 | €120,034 | €152,010 | +€31,976 | +26.6% |
| Amounts receivable within one year | 40/41 | €67,388 | €83,454 | +€16,067 | +23.8% |
| Trade receivables | 40 | €58,187 | €78,149 | +€19,962 | +34.3% |
| Other amounts receivable | 41 | €9,200 | €5,305 | -€3,895 | -42.3% |
| Cash at bank and in hand | 54/58 | €52,647 | €68,556 | +€15,909 | +30.2% |
| Total equity and liabilities | 10/49 | €194,768 | €207,431 | +€12,663 | +6.5% |
| Equity | 10/15 | €121,999 | €75,420 | -€46,580 | -38.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €103,399 | €56,820 | -€46,580 | -45.0% |
| 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 | €101,539 | €54,960 | -€46,580 | -45.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €72,769 | €132,011 | +€59,242 | +81.4% |
| Amounts payable after more than one year | 17 | €49,494 | €28,920 | -€20,574 | -41.6% |
| Financial debts | 170/4 | €49,494 | €28,920 | -€20,574 | -41.6% |
| Amounts payable within one year | 42/48 | €23,275 | €103,091 | +€79,816 | +343% |
| Current portion of amounts payable after more than one year | 42 | €19,664 | €20,574 | +€910 | +4.6% |
| Trade debts | 44 | €2,452 | €3,369 | +€917 | +37.4% |
| Suppliers | 440/4 | €2,452 | €3,369 | +€917 | +37.4% |
| Taxes, remuneration and social security | 45 | €348 | €0 | -€348 | -100% |
| Taxes | 450/3 | €348 | €0 | -€348 | -100% |
| Other amounts payable | 47/48 | €811 | €79,148 | +€78,337 | +9,659% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,566 | €19,314 | +€747 | +4.0% |
| Other operating charges | 640/8 | €4,520 | €990 | -€3,531 | -78.1% |
| Gross operating margin | 9900 | €104,619 | €93,742 | -€10,877 | -10.4% |
| Operating profit (loss) | 9901 | €81,532 | €73,439 | -€8,094 | -9.9% |
| Financial charges | 65/66B | €4,978 | €2,908 | -€2,070 | -41.6% |
| Recurring financial charges | 65 | €4,978 | €2,908 | -€2,070 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €76,554 | €70,531 | -€6,023 | -7.9% |
| Income taxes | 67/77 | €16,624 | €15,571 | -€1,053 | -6.3% |
| Profit (loss) for the period | 9904 | €59,930 | €54,960 | -€4,970 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,930 | €54,960 | -€4,970 | -8.3% |
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 16 October 2026 via checked.be.