Dr. Van Brée Grégoire: what changed
Dr. Van Brée Grégoire
Largest movements
- Cash +€47,134
up €47,134 (+2,376%), from €1,984 to €49,118
mainly Net result for the year (+€106,701) and Other debts (+€35,975)
- Receivables within one year +€19,547
up €19,547 (+36.0%), from €54,259 to €73,805
of which Trade receivables: +€23,325
- Deferred charges and accrued income -€11,491
down €11,491 (-48.2%), from €23,855 to €12,364
- Tangible fixed assets -€7,549
down €7,549 (-32.3%), from €23,350 to €15,801
- Other debts +€35,975
up €35,975 (+60.5%), from €59,500 to €95,475
- Trade debts +€9,005
up €9,005 (+512%), from €1,760 to €10,765
- Tax, wage and social debts +€8,282
up €8,282 (+46.1%), from €17,966 to €26,248
- Profit (loss) carried forward -€5,622
no longer reported in 2025 (was €5,622)
- Turnover +€302,059
new in 2025: €302,059
- Purchases and services +€156,817
new in 2025: €156,817
- Gross operating margin +€39,295
up €39,295 (+35.1%), from €111,875 to €151,170
- Taxes +€10,280
up €10,280 (+48.2%), from €21,310 to €31,590
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 | €103,448 | €151,088 | +€47,640 | +46.1% |
| Fixed assets | 21/28 | €23,350 | €15,801 | -€7,549 | -32.3% |
| Tangible fixed assets | 22/27 | €23,350 | €15,801 | -€7,549 | -32.3% |
| Furniture and vehicles | 24 | €23,350 | €15,801 | -€7,549 | -32.3% |
| Current assets | 29/58 | €80,097 | €135,287 | +€55,190 | +68.9% |
| Amounts receivable within one year | 40/41 | €54,259 | €73,805 | +€19,547 | +36.0% |
| Trade receivables | 40 | - | €23,325 | +€23,325 | |
| Other amounts receivable | 41 | €54,259 | €50,480 | -€3,778 | -7.0% |
| Cash at bank and in hand | 54/58 | €1,984 | €49,118 | +€47,134 | +2,376% |
| Deferred charges and accrued income | 490/1 | €23,855 | €12,364 | -€11,491 | -48.2% |
| Total equity and liabilities | 10/49 | €103,448 | €151,088 | +€47,640 | +46.1% |
| Equity | 10/15 | €24,222 | €18,600 | -€5,622 | -23.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,622 | - | -€5,622 | |
| Amounts payable | 17/49 | €79,225 | €132,488 | +€53,262 | +67.2% |
| Amounts payable within one year | 42/48 | €79,225 | €132,488 | +€53,262 | +67.2% |
| Trade debts | 44 | €1,760 | €10,765 | +€9,005 | +512% |
| Suppliers | 440/4 | €1,760 | €10,765 | +€9,005 | +512% |
| Taxes, remuneration and social security | 45 | €17,966 | €26,248 | +€8,282 | +46.1% |
| Taxes | 450/3 | €17,966 | €26,248 | +€8,282 | +46.1% |
| Other amounts payable | 47/48 | €59,500 | €95,475 | +€35,975 | +60.5% |
| Turnover | 70 | - | €302,059 | +€302,059 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €156,817 | +€156,817 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,828 | €11,888 | -€940 | -7.3% |
| Other operating charges | 640/8 | €2,648 | €859 | -€1,789 | -67.6% |
| Gross operating margin | 9900 | €111,875 | €151,170 | +€39,295 | +35.1% |
| Operating profit (loss) | 9901 | €96,399 | €138,423 | +€42,024 | +43.6% |
| Financial income | 75/76B | €67 | €39 | -€28 | -41.6% |
| Recurring financial income | 75 | €67 | €39 | -€28 | -41.6% |
| Financial charges | 65/66B | €326 | €171 | -€155 | -47.6% |
| Recurring financial charges | 65 | €326 | €171 | -€155 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | €96,140 | €138,291 | +€42,151 | +43.8% |
| Income taxes | 67/77 | €21,310 | €31,590 | +€10,280 | +48.2% |
| Profit (loss) for the period | 9904 | €74,830 | €106,701 | +€31,871 | +42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €74,830 | €106,701 | +€31,871 | +42.6% |
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 3 November 2026 via checked.be.