HDJ BRABANT: 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.
HDJ BRABANT
Largest movements
- Receivables within one year +€341,901
up €341,901 (+21.7%), from €1.6m to €1.9m
of which Other amounts receivable: +€180,202
- Accrued charges and deferred income +€572,536
new in 2025: €572,536
- Other debts -€203,638
down €203,638 (-9.1%), from €2.2m to €2.0m
- Trade debts -€50,124
down €50,124 (-57.8%), from €86,729 to €36,605
- Staff costs +€82,957
up €82,957 (+16.5%), from €504,014 to €586,971
- Taxes -€81,490
down €81,490 (-17.1%), from €477,303 to €395,813
- Gross operating margin -€46,231
down €46,231 (-1.9%), from €2.4m to €2.4m
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 | €3,490,850 | €3,828,647 | +€337,797 | +9.7% |
| Fixed assets | 21/28 | €19,485 | €20,345 | +€860 | +4.4% |
| Intangible fixed assets | 21 | €2,196 | - | -€2,196 | |
| Tangible fixed assets | 22/27 | €16,340 | €19,396 | +€3,056 | +18.7% |
| Plant, machinery and equipment | 23 | €1,547 | €9,693 | +€8,146 | +527% |
| Furniture and vehicles | 24 | €8,807 | €4,703 | -€4,103 | -46.6% |
| Other tangible fixed assets | 26 | €5,987 | €5,000 | -€987 | -16.5% |
| Financial fixed assets | 28 | €948 | €948 | = | 0.0% |
| Current assets | 29/58 | €3,471,365 | €3,808,302 | +€336,938 | +9.7% |
| Amounts receivable within one year | 40/41 | €1,574,272 | €1,916,174 | +€341,901 | +21.7% |
| Trade receivables | 40 | €1,467,525 | €1,629,224 | +€161,699 | +11.0% |
| Other amounts receivable | 41 | €106,747 | €286,949 | +€180,202 | +169% |
| Cash at bank and in hand | 54/58 | €1,897,092 | €1,892,129 | -€4,964 | -0.3% |
| Total equity and liabilities | 10/49 | €3,490,850 | €3,828,647 | +€337,797 | +9.7% |
| Equity | 10/15 | €1,067,196 | €1,067,196 | = | 0.0% |
| Contributions | 10/11 | €893,532 | €893,532 | = | 0.0% |
| Profit (loss) carried forward | 14 | €173,663 | €173,663 | = | 0.0% |
| Amounts payable | 17/49 | €2,423,654 | €2,761,451 | +€337,797 | +13.9% |
| Amounts payable within one year | 42/48 | €2,423,654 | €2,188,916 | -€234,739 | -9.7% |
| Trade debts | 44 | €86,729 | €36,605 | -€50,124 | -57.8% |
| Suppliers | 440/4 | €86,729 | €36,605 | -€50,124 | -57.8% |
| Taxes, remuneration and social security | 45 | €109,670 | €128,693 | +€19,023 | +17.3% |
| Taxes | 450/3 | €41,781 | €55,571 | +€13,790 | +33.0% |
| Remuneration and social security | 454/9 | €67,888 | €73,121 | +€5,233 | +7.7% |
| Other amounts payable | 47/48 | €2,227,256 | €2,023,618 | -€203,638 | -9.1% |
| Accrued charges and deferred income | 492/3 | - | €572,536 | +€572,536 | |
| Remuneration, social security and pensions | 62 | €504,014 | €586,971 | +€82,957 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,697 | €9,650 | +€954 | +11.0% |
| Other operating charges | 640/8 | €1,009 | €150 | -€859 | -85.1% |
| Gross operating margin | 9900 | €2,420,855 | €2,374,623 | -€46,231 | -1.9% |
| Operating profit (loss) | 9901 | €1,907,135 | €1,777,852 | -€129,283 | -6.8% |
| Financial income | 75/76B | €1,212 | €5,945 | +€4,733 | +390% |
| Recurring financial income | 75 | €1,212 | €5,945 | +€4,733 | +390% |
| Financial charges | 65/66B | €1,412 | €3,208 | +€1,795 | +127% |
| Recurring financial charges | 65 | €1,412 | €3,208 | +€1,795 | +127% |
| Profit (loss) for the period before taxes | 9903 | €1,906,935 | €1,780,590 | -€126,345 | -6.6% |
| Income taxes | 67/77 | €477,303 | €395,813 | -€81,490 | -17.1% |
| Profit (loss) for the period | 9904 | €1,429,632 | €1,384,777 | -€44,856 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,429,632 | €1,384,777 | -€44,856 | -3.1% |
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 23 October 2026 via checked.be.