JASPER VAN 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.
JASPER VAN BRABANT
Largest movements
- Cash +€66,480
up €66,480 (+61.5%), from €108,034 to €174,513
mainly Other debts (+€95,889) and Net result for the year (+€48,407)
- Tangible fixed assets -€23,440
down €23,440 (-8.2%), from €284,211 to €260,771
of which Furniture and vehicles: -€13,479
- Receivables within one year -€10,245
down €10,245 (-26.7%), from €38,326 to €28,081
of which Other amounts receivable: -€11,574
- Other debts +€95,889
up €95,889 (+3,158%), from €3,037 to €98,926
- Reserves -€57,311
down €57,311 (-56.3%), from €101,726 to €44,415
- Tax, wage and social debts +€15,150
new in 2025: €15,150
- Debts after one year -€12,538
down €12,538 (-4.4%), from €287,135 to €274,597
of which Financial debts: -€12,538
- Trade debts -€11,360
down €11,360 (-93.3%), from €12,171 to €811
- Gross operating margin +€21,379
up €21,379 (+28.9%), from €74,027 to €95,407
- Taxes +€3,576
up €3,576 (+43.4%), from €8,236 to €11,812
- Financial charges +€1,078
up €1,078 (+10.3%), from €10,494 to €11,572
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 | €442,257 | €473,565 | +€31,308 | +7.1% |
| Fixed assets | 21/28 | €286,523 | €262,312 | -€24,211 | -8.5% |
| Intangible fixed assets | 21 | €2,313 | €1,541 | -€772 | -33.4% |
| Tangible fixed assets | 22/27 | €284,211 | €260,771 | -€23,440 | -8.2% |
| Land and buildings | 22 | €236,653 | €229,455 | -€7,198 | -3.0% |
| Plant, machinery and equipment | 23 | €4,961 | €2,198 | -€2,763 | -55.7% |
| Furniture and vehicles | 24 | €42,597 | €29,117 | -€13,479 | -31.6% |
| Current assets | 29/58 | €155,733 | €211,253 | +€55,520 | +35.7% |
| Stocks and contracts in progress | 3 | €6,120 | €5,532 | -€588 | -9.6% |
| Stocks | 30/36 | €6,120 | €5,532 | -€588 | -9.6% |
| Amounts receivable within one year | 40/41 | €38,326 | €28,081 | -€10,245 | -26.7% |
| Trade receivables | 40 | €24,652 | €25,981 | +€1,328 | +5.4% |
| Other amounts receivable | 41 | €13,674 | €2,100 | -€11,574 | -84.6% |
| Cash at bank and in hand | 54/58 | €108,034 | €174,513 | +€66,480 | +61.5% |
| Deferred charges and accrued income | 490/1 | €3,253 | €3,127 | -€127 | -3.9% |
| Total equity and liabilities | 10/49 | €442,257 | €473,565 | +€31,308 | +7.1% |
| Equity | 10/15 | €120,326 | €63,015 | -€57,311 | -47.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,726 | €44,415 | -€57,311 | -56.3% |
| Distributable reserves | 133 | €101,726 | €44,415 | -€57,311 | -56.3% |
| Amounts payable | 17/49 | €321,931 | €410,550 | +€88,619 | +27.5% |
| Amounts payable after more than one year | 17 | €287,135 | €274,597 | -€12,538 | -4.4% |
| Financial debts | 170/4 | €159,635 | €147,097 | -€12,538 | -7.9% |
| Other amounts payable | 178/9 | €127,500 | €127,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,546 | €127,425 | +€99,879 | +363% |
| Current portion of amounts payable after more than one year | 42 | €12,338 | €12,538 | +€200 | +1.6% |
| Trade debts | 44 | €12,171 | €811 | -€11,360 | -93.3% |
| Suppliers | 440/4 | €12,171 | €811 | -€11,360 | -93.3% |
| Taxes, remuneration and social security | 45 | - | €15,150 | +€15,150 | |
| Taxes | 450/3 | - | €15,150 | +€15,150 | |
| Other amounts payable | 47/48 | €3,037 | €98,926 | +€95,889 | +3,158% |
| Accrued charges and deferred income | 492/3 | €7,250 | €8,528 | +€1,278 | +17.6% |
| Non-recurring operating income | 76A | €637 | - | -€637 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,442 | €24,211 | +€769 | +3.3% |
| Other operating charges | 640/8 | €2,271 | €2,250 | -€21 | -0.9% |
| Gross operating margin | 9900 | €74,027 | €95,407 | +€21,379 | +28.9% |
| Operating profit (loss) | 9901 | €48,314 | €68,946 | +€20,631 | +42.7% |
| Financial income | 75/76B | €2,167 | €2,846 | +€679 | +31.4% |
| Recurring financial income | 75 | €2,167 | €2,846 | +€679 | +31.4% |
| Financial charges | 65/66B | €10,494 | €11,572 | +€1,078 | +10.3% |
| Recurring financial charges | 65 | €10,494 | €11,572 | +€1,078 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €39,987 | €60,220 | +€20,233 | +50.6% |
| Income taxes | 67/77 | €8,236 | €11,812 | +€3,576 | +43.4% |
| Profit (loss) for the period | 9904 | €31,751 | €48,407 | +€16,657 | +52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,751 | €48,407 | +€16,657 | +52.5% |
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 29 October 2026 via checked.be.