JAN BRAECKMAN: what changed
What changed
JAN BRAECKMAN
NACE 66.191, Agents and brokers in banking services
filed annual accounts (NBB)
Net result for the year
€57,884
2024 · €41,936+€15,948
Equity
€126,907
2024 · €69,023+€57,884
Cash
€161,795
2024 · €166,052-€4,257
Balance sheet total
€1.6m
2024 · €789,815+€765,698
Largest movements
Assets
- Intangible fixed assets +€349,778
up €349,778 (+72.1%), from €485,258 to €835,036
- Tangible fixed assets +€300,450
up €300,450 (+272%), from €110,428 to €410,878
of which Land and buildings: +€255,205
- Receivables within one year +€84,108
up €84,108 (+885%), from €9,507 to €93,615
of which Trade receivables: +€84,491
- Formation expenses +€30,955
up €30,955, from €0 to €30,955
Equity and liabilities
- Debts after one year +€607,513
up €607,513 (+101%), from €600,781 to €1.2m
- Current portion of long-term debt +€79,486
up €79,486 (+210%), from €37,839 to €117,325
- Reserves +€57,884
up €57,884 (+148%), from €39,023 to €96,907
- Trade debts +€38,087
up €38,087 (+220%), from €17,299 to €55,386
Income statement
- Gross operating margin +€206,261
up €206,261 (+47.5%), from €434,463 to €640,723
- Staff costs +€131,951
up €131,951 (+47.8%), from €275,860 to €407,811
- Depreciation +€48,703
up €48,703 (+68.3%), from €71,333 to €120,036
- Financial charges +€11,538
up €11,538 (+40.8%), from €28,260 to €39,798
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
€41,936
Gross operating margin
+€206,261
Staff costs
-€131,951
Depreciation
-€48,703
Other operating charges
+€674
Financial income
+€1,019
Financial charges
-€11,538
Taxes
+€187
Result 2025
€57,884
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
+€109,962
Investment
-€801,218
Financing
+€687,000
Cash 2024
€166,052
From operations (derived)
+€109,962
Net result for the year
+€57,884
Depreciation
+€120,036
Receivables within one year
-€84,108
Deferred charges and accrued income
-€4,664
Trade debts
+€38,087
Tax, wage and social debts
-€6,289
Other debts
-€10,984
Investment (derived)
-€801,218
Investment in fixed assets (net)
-€801,218
Financing
+€687,000
Debts after one year
+€607,513
Current portion of long-term debt
+€79,486
Cash 2025
€161,795
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €789,815 | €1,555,513 | +€765,698 | +96.9% |
| Formation expenses | 20 | €0 | €30,955 | +€30,955 | |
| Fixed assets | 21/28 | €596,286 | €1,246,514 | +€650,228 | +109% |
| Intangible fixed assets | 21 | €485,258 | €835,036 | +€349,778 | +72.1% |
| Tangible fixed assets | 22/27 | €110,428 | €410,878 | +€300,450 | +272% |
| Land and buildings | 22 | - | €255,205 | +€255,205 | |
| Plant, machinery and equipment | 23 | €6,762 | €13,000 | +€6,237 | +92.2% |
| Furniture and vehicles | 24 | €2,041 | €16,657 | +€14,616 | +716% |
| Leasing and similar rights | 25 | - | €36,392 | +€36,392 | |
| Other tangible fixed assets | 26 | €101,625 | €89,625 | -€12,000 | -11.8% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €193,529 | €278,044 | +€84,515 | +43.7% |
| Amounts receivable within one year | 40/41 | €9,507 | €93,615 | +€84,108 | +885% |
| Trade receivables | 40 | €8,761 | €93,251 | +€84,491 | +964% |
| Other amounts receivable | 41 | €746 | €364 | -€383 | -51.3% |
| Cash at bank and in hand | 54/58 | €166,052 | €161,795 | -€4,257 | -2.6% |
| Deferred charges and accrued income | 490/1 | €17,970 | €22,634 | +€4,664 | +26.0% |
| Total equity and liabilities | 10/49 | €789,815 | €1,555,513 | +€765,698 | +96.9% |
| Equity | 10/15 | €69,023 | €126,907 | +€57,884 | +83.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €39,023 | €96,907 | +€57,884 | +148% |
| Distributable reserves | 133 | €39,023 | €96,907 | +€57,884 | +148% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €720,792 | €1,428,606 | +€707,814 | +98.2% |
| Amounts payable after more than one year | 17 | €600,781 | €1,208,295 | +€607,513 | +101% |
| Financial debts | 170/4 | €600,781 | €1,208,295 | +€607,513 | +101% |
| Amounts payable within one year | 42/48 | €120,011 | €220,311 | +€100,300 | +83.6% |
| Current portion of amounts payable after more than one year | 42 | €37,839 | €117,325 | +€79,486 | +210% |
| Trade debts | 44 | €17,299 | €55,386 | +€38,087 | +220% |
| Suppliers | 440/4 | €17,299 | €55,386 | +€38,087 | +220% |
| Taxes, remuneration and social security | 45 | €50,673 | €44,384 | -€6,289 | -12.4% |
| Taxes | 450/3 | €16,710 | €391 | -€16,320 | -97.7% |
| Remuneration and social security | 454/9 | €33,962 | €43,994 | +€10,031 | +29.5% |
| Other amounts payable | 47/48 | €14,200 | €3,216 | -€10,984 | -77.4% |
| Remuneration, social security and pensions | 62 | €275,860 | €407,811 | +€131,951 | +47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,333 | €120,036 | +€48,703 | +68.3% |
| Other operating charges | 640/8 | €1,561 | €887 | -€674 | -43.2% |
| Gross operating margin | 9900 | €434,463 | €640,723 | +€206,261 | +47.5% |
| Operating profit (loss) | 9901 | €85,709 | €111,990 | +€26,281 | +30.7% |
| Financial income | 75/76B | €528 | €1,547 | +€1,019 | +193% |
| Recurring financial income | 75 | €528 | €1,547 | +€1,019 | +193% |
| Financial charges | 65/66B | €28,260 | €39,798 | +€11,538 | +40.8% |
| Recurring financial charges | 65 | €28,260 | €39,798 | +€11,538 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | €57,977 | €73,739 | +€15,761 | +27.2% |
| Income taxes | 67/77 | €16,042 | €15,855 | -€187 | -1.2% |
| Profit (loss) for the period | 9904 | €41,936 | €57,884 | +€15,948 | +38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,936 | €57,884 | +€15,948 | +38.0% |
Next steps
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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 8 November 2026 via checked.be.