Dr. Gert Van Esbroeck: what changed
What changed
Dr. Gert Van Esbroeck
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
€67,311
2024 · €49,871+€17,440
Equity
€525,605
2024 · €458,294+€67,311
Cash
€268,213
2024 · €195,413+€72,800
Balance sheet total
€602,250
2024 · €541,610+€60,640
Largest movements
Assets
- Cash +€72,800
up €72,800 (+37.3%), from €195,413 to €268,213
mainly Net result for the year (+€67,311) and Depreciation (+€11,643)
- Tangible fixed assets -€11,643
down €11,643 (-39.2%), from €29,712 to €18,069
Equity and liabilities
- Reserves +€67,311
up €67,311 (+17.3%), from €388,964 to €456,275
Income statement
- Gross operating margin +€24,524
up €24,524 (+28.7%), from €85,583 to €110,107
- Taxes +€8,017
up €8,017 (+32.6%), from €24,569 to €32,586
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
€49,871
Gross operating margin
+€24,524
Other operating charges
+€417
Financial income
+€505
Financial charges
+€11
Taxes
-€8,017
Result 2025
€67,311
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
+€72,800
Investment
€0
Financing
€0
Cash 2024
€195,413
From operations (derived)
+€72,800
Net result for the year
+€67,311
Depreciation
+€11,643
Receivables within one year
+€975
Deferred charges and accrued income
-€458
Trade debts
+€1,170
Tax, wage and social debts
-€2,134
Other debts
-€5,707
Cash 2025
€268,213
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €541,610 | €602,250 | +€60,640 | +11.2% |
| Fixed assets | 21/28 | €315,222 | €303,579 | -€11,643 | -3.7% |
| Tangible fixed assets | 22/27 | €29,712 | €18,069 | -€11,643 | -39.2% |
| Furniture and vehicles | 24 | €29,712 | €18,069 | -€11,643 | -39.2% |
| Financial fixed assets | 28 | €285,510 | €285,510 | = | 0.0% |
| Current assets | 29/58 | €226,388 | €298,671 | +€72,283 | +31.9% |
| Amounts receivable within one year | 40/41 | €975 | - | -€975 | |
| Other amounts receivable | 41 | €975 | - | -€975 | |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €195,413 | €268,213 | +€72,800 | +37.3% |
| Deferred charges and accrued income | 490/1 | - | €458 | +€458 | |
| Total equity and liabilities | 10/49 | €541,610 | €602,250 | +€60,640 | +11.2% |
| Equity | 10/15 | €458,294 | €525,605 | +€67,311 | +14.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €388,964 | €456,275 | +€67,311 | +17.3% |
| Distributable reserves | 133 | €388,964 | €456,275 | +€67,311 | +17.3% |
| Profit (loss) carried forward | 14 | €56,930 | €56,930 | = | 0.0% |
| Amounts payable | 17/49 | €83,316 | €76,645 | -€6,671 | -8.0% |
| Amounts payable within one year | 42/48 | €83,316 | €76,645 | -€6,671 | -8.0% |
| Trade debts | 44 | €4,630 | €5,800 | +€1,170 | +25.3% |
| Suppliers | 440/4 | €4,630 | €5,800 | +€1,170 | +25.3% |
| Taxes, remuneration and social security | 45 | €4,144 | €2,010 | -€2,134 | -51.5% |
| Taxes | 450/3 | €4,144 | €2,010 | -€2,134 | -51.5% |
| Other amounts payable | 47/48 | €74,542 | €68,835 | -€5,707 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,643 | €11,643 | = | 0.0% |
| Other operating charges | 640/8 | €765 | €348 | -€417 | -54.5% |
| Gross operating margin | 9900 | €85,583 | €110,107 | +€24,524 | +28.7% |
| Operating profit (loss) | 9901 | €73,175 | €98,116 | +€24,941 | +34.1% |
| Financial income | 75/76B | €1,416 | €1,921 | +€505 | +35.7% |
| Recurring financial income | 75 | €1,416 | €1,921 | +€505 | +35.7% |
| Financial charges | 65/66B | €151 | €140 | -€11 | -7.3% |
| Recurring financial charges | 65 | €151 | €140 | -€11 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €74,440 | €99,897 | +€25,457 | +34.2% |
| Income taxes | 67/77 | €24,569 | €32,586 | +€8,017 | +32.6% |
| Profit (loss) for the period | 9904 | €49,871 | €67,311 | +€17,440 | +35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,871 | €67,311 | +€17,440 | +35.0% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 3 November 2026 via checked.be.