Jochim De Brabander: what changed
Jochim De Brabander
Largest movements
- Tangible fixed assets -€12,241
down €12,241 (-16.1%), from €76,038 to €63,797
of which Plant, machinery and equipment: -€6,487
- Cash -€11,724
down €11,724 (-98.5%), from €11,904 to €180
mainly Net result for the year (-€17,673) and Receivables within one year (-€9,982)
- Receivables within one year +€9,982
up €9,982 (+218%), from €4,585 to €14,567
of which Trade receivables: +€8,529
- Deferred charges and accrued income -€995
down €995 (-43.8%), from €2,272 to €1,277
- Trade debts +€18,420
up €18,420 (+537%), from €3,431 to €21,851
- Profit (loss) carried forward -€17,673
new in 2025: -€17,673
- Debts after one year -€9,601
down €9,601 (-27.2%), from €35,336 to €25,736
- Current portion of long-term debt -€7,177
down €7,177 (-29.6%), from €24,258 to €17,081
- Other debts -€6,586
down €6,586 (-31.0%), from €21,264 to €14,677
- Gross operating margin -€47,663
down €47,663 (-84.1%), from €56,703 to €9,040
- Other operating charges +€1,424
up €1,424 (+172%), from €830 to €2,254
- Taxes -€995
down €995 (-87.6%), from €1,136 to €141
- Depreciation +€667
up €667 (+3.5%), from €19,323 to €19,990
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 | €94,799 | €79,821 | -€14,978 | -15.8% |
| Fixed assets | 21/28 | €76,038 | €63,797 | -€12,241 | -16.1% |
| Tangible fixed assets | 22/27 | €76,038 | €63,797 | -€12,241 | -16.1% |
| Land and buildings | 22 | €714 | €617 | -€97 | -13.6% |
| Plant, machinery and equipment | 23 | €40,521 | €34,035 | -€6,487 | -16.0% |
| Furniture and vehicles | 24 | €34,802 | €29,145 | -€5,657 | -16.3% |
| Current assets | 29/58 | €18,761 | €16,025 | -€2,736 | -14.6% |
| Amounts receivable within one year | 40/41 | €4,585 | €14,567 | +€9,982 | +218% |
| Trade receivables | 40 | €3,470 | €11,999 | +€8,529 | +246% |
| Other amounts receivable | 41 | €1,115 | €2,568 | +€1,453 | +130% |
| Cash at bank and in hand | 54/58 | €11,904 | €180 | -€11,724 | -98.5% |
| Deferred charges and accrued income | 490/1 | €2,272 | €1,277 | -€995 | -43.8% |
| Total equity and liabilities | 10/49 | €94,799 | €79,821 | -€14,978 | -15.8% |
| Equity | 10/15 | €5,000 | -€12,673 | -€17,673 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | - | -€17,673 | -€17,673 | |
| Amounts payable | 17/49 | €89,799 | €92,494 | +€2,695 | +3.0% |
| Amounts payable after more than one year | 17 | €35,336 | €25,736 | -€9,601 | -27.2% |
| Financial debts | 170/4 | €35,336 | €25,736 | -€9,601 | -27.2% |
| Amounts payable within one year | 42/48 | €54,463 | €63,868 | +€9,406 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | €24,258 | €17,081 | -€7,177 | -29.6% |
| Trade debts | 44 | €3,431 | €21,851 | +€18,420 | +537% |
| Suppliers | 440/4 | €3,431 | €21,851 | +€18,420 | +537% |
| Taxes, remuneration and social security | 45 | €5,510 | €10,259 | +€4,749 | +86.2% |
| Taxes | 450/3 | €5,510 | €996 | -€4,514 | -81.9% |
| Remuneration and social security | 454/9 | - | €9,263 | +€9,263 | |
| Other amounts payable | 47/48 | €21,264 | €14,677 | -€6,586 | -31.0% |
| Accrued charges and deferred income | 492/3 | - | €2,890 | +€2,890 | |
| Remuneration, social security and pensions | 62 | €4,455 | €4,315 | -€140 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,323 | €19,990 | +€667 | +3.5% |
| Other operating charges | 640/8 | €830 | €2,254 | +€1,424 | +172% |
| Non-recurring operating charges | 66A | €1,411 | €0 | -€1,411 | -100% |
| Gross operating margin | 9900 | €56,703 | €9,040 | -€47,663 | -84.1% |
| Operating profit (loss) | 9901 | €30,683 | -€17,519 | -€48,202 | |
| Financial income | 75/76B | €2,185 | €2,626 | +€442 | +20.2% |
| Recurring financial income | 75 | €2,185 | €2,626 | +€442 | +20.2% |
| Financial charges | 65/66B | €2,852 | €2,639 | -€213 | -7.5% |
| Recurring financial charges | 65 | €2,852 | €2,639 | -€213 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €30,016 | -€17,532 | -€47,548 | |
| Income taxes | 67/77 | €1,136 | €141 | -€995 | -87.6% |
| Profit (loss) for the period | 9904 | €28,880 | -€17,673 | -€46,553 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,880 | -€17,673 | -€46,553 |
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.