HILDE DE BROUWER I.M. & C.: what changed
HILDE DE BROUWER I.M. & C.
Largest movements
- Cash +€75,481
up €75,481 (+123%), from €61,567 to €137,048
mainly Depreciation (+€36,303) and Receivables within one year (+€32,635)
- Tangible fixed assets -€36,303
down €36,303 (-14.2%), from €255,824 to €219,521
of which Land and buildings: -€34,023
- Receivables within one year -€32,635
down €32,635 (-62.2%), from €52,472 to €19,837
of which Trade receivables: -€37,000
- Current investments -€15,000
down €15,000 (-5.8%), from €256,972 to €241,972
- Debts after one year -€19,578
down €19,578 (-5.0%), from €392,576 to €372,997
- Reserves +€12,653
up €12,653 (+236%), from €5,370 to €18,023
- Financial charges -€1,668
down €1,668 (-17.3%), from €9,625 to €7,957
- Financial income -€1,618
down €1,618 (-7.9%), from €20,608 to €18,989
- Gross operating margin +€1,410
up €1,410 (+3.1%), from €45,201 to €46,611
- Depreciation -€666
down €666 (-1.8%), from €36,969 to €36,303
- Taxes +€656
up €656 (+10.5%), from €6,225 to €6,881
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 | €627,475 | €619,031 | -€8,444 | -1.3% |
| Fixed assets | 21/28 | €255,824 | €219,521 | -€36,303 | -14.2% |
| Tangible fixed assets | 22/27 | €255,824 | €219,521 | -€36,303 | -14.2% |
| Land and buildings | 22 | €251,729 | €217,706 | -€34,023 | -13.5% |
| Plant, machinery and equipment | 23 | €3,483 | €1,815 | -€1,668 | -47.9% |
| Furniture and vehicles | 24 | €612 | - | -€612 | |
| Current assets | 29/58 | €371,651 | €399,510 | +€27,859 | +7.5% |
| Amounts receivable within one year | 40/41 | €52,472 | €19,837 | -€32,635 | -62.2% |
| Trade receivables | 40 | €51,605 | €14,605 | -€37,000 | -71.7% |
| Other amounts receivable | 41 | €867 | €5,232 | +€4,365 | +503% |
| Current investments | 50/53 | €256,972 | €241,972 | -€15,000 | -5.8% |
| Cash at bank and in hand | 54/58 | €61,567 | €137,048 | +€75,481 | +123% |
| Deferred charges and accrued income | 490/1 | €640 | €653 | +€13 | +2.1% |
| Total equity and liabilities | 10/49 | €627,475 | €619,031 | -€8,444 | -1.3% |
| Equity | 10/15 | €159,970 | €172,623 | +€12,653 | +7.9% |
| Contributions | 10/11 | €154,600 | €154,600 | = | 0.0% |
| Reserves | 13 | €5,370 | €18,023 | +€12,653 | +236% |
| Distributable reserves | 133 | €5,370 | €18,023 | +€12,653 | +236% |
| Amounts payable | 17/49 | €467,505 | €446,409 | -€21,097 | -4.5% |
| Amounts payable after more than one year | 17 | €392,576 | €372,997 | -€19,578 | -5.0% |
| Financial debts | 170/4 | €392,576 | €372,997 | -€19,578 | -5.0% |
| Amounts payable within one year | 42/48 | €73,308 | €72,053 | -€1,254 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €18,644 | €19,578 | +€934 | +5.0% |
| Trade debts | 44 | €23,414 | €22,167 | -€1,247 | -5.3% |
| Suppliers | 440/4 | €23,414 | €22,167 | -€1,247 | -5.3% |
| Taxes, remuneration and social security | 45 | €2,426 | €2,320 | -€106 | -4.4% |
| Taxes | 450/3 | €926 | €820 | -€106 | -11.5% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €28,823 | €27,988 | -€835 | -2.9% |
| Accrued charges and deferred income | 492/3 | €1,622 | €1,358 | -€264 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,969 | €36,303 | -€666 | -1.8% |
| Other operating charges | 640/8 | €1,801 | €1,806 | +€5 | +0.3% |
| Gross operating margin | 9900 | €45,201 | €46,611 | +€1,410 | +3.1% |
| Operating profit (loss) | 9901 | €6,430 | €8,502 | +€2,072 | +32.2% |
| Financial income | 75/76B | €20,608 | €18,989 | -€1,618 | -7.9% |
| Recurring financial income | 75 | €20,608 | €18,989 | -€1,618 | -7.9% |
| Financial charges | 65/66B | €9,625 | €7,957 | -€1,668 | -17.3% |
| Recurring financial charges | 65 | €9,625 | €7,957 | -€1,668 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €17,413 | €19,534 | +€2,121 | +12.2% |
| Income taxes | 67/77 | €6,225 | €6,881 | +€656 | +10.5% |
| Profit (loss) for the period | 9904 | €11,188 | €12,653 | +€1,465 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,188 | €12,653 | +€1,465 | +13.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.