HANS VAN DROOGENBROECK: what changed
HANS VAN DROOGENBROECK
Largest movements
- Tangible fixed assets +€329,439
up €329,439 (+106%), from €310,638 to €640,077
of which Plant, machinery and equipment: +€358,069
- Receivables within one year -€36,362
down €36,362 (-54.2%), from €67,127 to €30,765
of which Trade receivables: -€53,917
- Cash +€21,163
up €21,163 (+37.8%), from €56,019 to €77,182
mainly Debts after one year (+€152,100) and Net result for the year (+€134,433)
- Debts after one year +€152,100
up €152,100 (+152%), from €100,000 to €252,100
of which Financial debts: +€150,000
- Reserves +€132,767
up €132,767 (+42.6%), from €311,811 to €444,578
- Accrued charges and deferred income +€8,741
up €8,741 (+609%), from €1,436 to €10,178
- Tax, wage and social debts +€7,670
up €7,670 (+65.5%), from €11,711 to €19,381
- Gross operating margin +€126,691
up €126,691 (+130%), from €97,713 to €224,404
- Taxes +€19,536
up €19,536 (+232%), from €8,409 to €27,945
- Depreciation -€12,983
down €12,983 (-23.7%), from €54,684 to €41,701
- Financial charges +€8,798
up €8,798 (+587%), from €1,498 to €10,296
- Other operating charges +€8,052
up €8,052 (+407%), from €1,976 to €10,029
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 | €434,747 | €748,024 | +€313,277 | +72.1% |
| Fixed assets | 21/28 | €310,638 | €640,077 | +€329,439 | +106% |
| Tangible fixed assets | 22/27 | €310,638 | €640,077 | +€329,439 | +106% |
| Land and buildings | 22 | €245,917 | €236,002 | -€9,915 | -4.0% |
| Plant, machinery and equipment | 23 | €3,819 | €361,887 | +€358,069 | +9,377% |
| Furniture and vehicles | 24 | €60,614 | €42,188 | -€18,426 | -30.4% |
| Other tangible fixed assets | 26 | €289 | €0 | -€289 | -100% |
| Current assets | 29/58 | €124,109 | €107,947 | -€16,163 | -13.0% |
| Amounts receivable within one year | 40/41 | €67,127 | €30,765 | -€36,362 | -54.2% |
| Trade receivables | 40 | €55,127 | €1,210 | -€53,917 | -97.8% |
| Other amounts receivable | 41 | €12,000 | €29,555 | +€17,555 | +146% |
| Cash at bank and in hand | 54/58 | €56,019 | €77,182 | +€21,163 | +37.8% |
| Deferred charges and accrued income | 490/1 | €963 | €0 | -€963 | -100% |
| Total equity and liabilities | 10/49 | €434,747 | €748,024 | +€313,277 | +72.1% |
| Equity | 10/15 | €318,011 | €450,778 | +€132,767 | +41.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €311,811 | €444,578 | +€132,767 | +42.6% |
| Distributable reserves | 133 | €311,811 | €444,578 | +€132,767 | +42.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €116,736 | €297,246 | +€180,510 | +155% |
| Amounts payable after more than one year | 17 | €100,000 | €252,100 | +€152,100 | +152% |
| Financial debts | 170/4 | €100,000 | €250,000 | +€150,000 | +150% |
| Other amounts payable | 178/9 | - | €2,100 | +€2,100 | |
| Amounts payable within one year | 42/48 | €15,300 | €34,969 | +€19,669 | +129% |
| Trade debts | 44 | €165 | €7,489 | +€7,325 | +4,450% |
| Suppliers | 440/4 | €165 | €7,489 | +€7,325 | +4,450% |
| Taxes, remuneration and social security | 45 | €11,711 | €19,381 | +€7,670 | +65.5% |
| Taxes | 450/3 | €11,711 | €19,381 | +€7,670 | +65.5% |
| Other amounts payable | 47/48 | €3,424 | €8,099 | +€4,674 | +136% |
| Accrued charges and deferred income | 492/3 | €1,436 | €10,178 | +€8,741 | +609% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,684 | €41,701 | -€12,983 | -23.7% |
| Other operating charges | 640/8 | €1,976 | €10,029 | +€8,052 | +407% |
| Gross operating margin | 9900 | €97,713 | €224,404 | +€126,691 | +130% |
| Operating profit (loss) | 9901 | €41,053 | €172,674 | +€131,621 | +321% |
| Financial income | 75/76B | €427 | €0 | -€427 | -100.0% |
| Recurring financial income | 75 | €427 | €0 | -€427 | -100.0% |
| Financial charges | 65/66B | €1,498 | €10,296 | +€8,798 | +587% |
| Recurring financial charges | 65 | €1,498 | €10,296 | +€8,798 | +587% |
| Profit (loss) for the period before taxes | 9903 | €39,982 | €162,378 | +€122,396 | +306% |
| Income taxes | 67/77 | €8,409 | €27,945 | +€19,536 | +232% |
| Profit (loss) for the period | 9904 | €31,573 | €134,433 | +€102,860 | +326% |
| Profit (loss) for the period to be appropriated | 9905 | €31,573 | €134,433 | +€102,860 | +326% |
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 5 November 2026 via checked.be.