Jorgen Broothaers: what changed
What changed
Jorgen Broothaers
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€593,447
2024 · €424,140+€169,306
Equity
€20,405
2024 · €21,465-€1,060
Cash
€174,919
2024 · €289,085-€114,166
Balance sheet total
€769,837
2024 · €782,788-€12,951
Largest movements
Assets
- Cash -€114,166
down €114,166 (-39.5%), from €289,085 to €174,919
mainly Contributions, distributions and other (-€594,507) and Receivables within one year (-€108,821)
- Receivables within one year +€108,821
up €108,821 (+45.0%), from €241,888 to €350,710
of which Trade receivables: +€119,177
Equity and liabilities
- Other debts -€69,638
down €69,638 (-11.0%), from €635,000 to €565,362
- Tax, wage and social debts +€53,260
up €53,260 (+43.6%), from €122,240 to €175,500
of which Taxes: +€53,260
Income statement
- Gross operating margin +€228,863
up €228,863 (+39.9%), from €573,396 to €802,259
- Taxes +€58,463
up €58,463 (+41.7%), from €140,139 to €198,602
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
€424,140
Gross operating margin
+€228,863
Depreciation
-€3,239
Other operating charges
+€727
Financial income
+€265
Financial charges
+€1,153
Taxes
-€58,463
Result 2025
€593,447
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
+€481,758
Investment
-€2,888
Financing
-€593,036
Cash 2024
€289,085
From operations (derived)
+€481,758
Net result for the year
+€593,447
Depreciation
+€9,830
Receivables within one year
-€108,821
Deferred charges and accrued income
+€664
Trade debts
+€3,017
Tax, wage and social debts
+€53,260
Other debts
-€69,638
Investment (derived)
-€2,888
Investment in fixed assets (net)
-€2,888
Financing
-€593,036
Short-term financial debts
+€1,471
Contributions, distributions and other
-€594,507
Cash 2025
€174,919
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €782,788 | €769,837 | -€12,951 | -1.7% |
| Fixed assets | 21/28 | €42,637 | €35,695 | -€6,942 | -16.3% |
| Tangible fixed assets | 22/27 | €42,637 | €35,695 | -€6,942 | -16.3% |
| Plant, machinery and equipment | 23 | €1,459 | €1,299 | -€160 | -11.0% |
| Furniture and vehicles | 24 | €36,482 | €30,573 | -€5,909 | -16.2% |
| Other tangible fixed assets | 26 | €4,696 | €3,823 | -€873 | -18.6% |
| Current assets | 29/58 | €740,151 | €734,143 | -€6,008 | -0.8% |
| Amounts receivable after more than one year | 29 | €190,000 | €190,000 | = | 0.0% |
| Trade receivables | 290 | €190,000 | €190,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €241,888 | €350,710 | +€108,821 | +45.0% |
| Trade receivables | 40 | €231,532 | €350,710 | +€119,177 | +51.5% |
| Other amounts receivable | 41 | €10,356 | €0 | -€10,356 | -100% |
| Cash at bank and in hand | 54/58 | €289,085 | €174,919 | -€114,166 | -39.5% |
| Deferred charges and accrued income | 490/1 | €19,178 | €18,514 | -€664 | -3.5% |
| Total equity and liabilities | 10/49 | €782,788 | €769,837 | -€12,951 | -1.7% |
| Equity | 10/15 | €21,465 | €20,405 | -€1,060 | -4.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,915 | €1,855 | -€1,060 | -36.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,060 | €0 | -€1,060 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €761,323 | €749,432 | -€11,890 | -1.6% |
| Amounts payable within one year | 42/48 | €761,323 | €749,432 | -€11,890 | -1.6% |
| Financial debts | 43 | €2,274 | €3,744 | +€1,471 | +64.7% |
| Credit institutions | 430/8 | €2,274 | €3,744 | +€1,471 | +64.7% |
| Trade debts | 44 | €1,809 | €4,826 | +€3,017 | +167% |
| Suppliers | 440/4 | €1,809 | €4,826 | +€3,017 | +167% |
| Taxes, remuneration and social security | 45 | €122,240 | €175,500 | +€53,260 | +43.6% |
| Taxes | 450/3 | €122,240 | €175,500 | +€53,260 | +43.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €635,000 | €565,362 | -€69,638 | -11.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,591 | €9,830 | +€3,239 | +49.1% |
| Other operating charges | 640/8 | €3,047 | €2,320 | -€727 | -23.9% |
| Gross operating margin | 9900 | €573,396 | €802,259 | +€228,863 | +39.9% |
| Operating profit (loss) | 9901 | €563,757 | €790,108 | +€226,351 | +40.2% |
| Financial income | 75/76B | €6,936 | €7,201 | +€265 | +3.8% |
| Recurring financial income | 75 | €6,936 | €7,201 | +€265 | +3.8% |
| Financial charges | 65/66B | €6,415 | €5,261 | -€1,153 | -18.0% |
| Recurring financial charges | 65 | €6,415 | €5,261 | -€1,153 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €564,279 | €792,049 | +€227,769 | +40.4% |
| Income taxes | 67/77 | €140,139 | €198,602 | +€58,463 | +41.7% |
| Profit (loss) for the period | 9904 | €424,140 | €593,447 | +€169,306 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €424,140 | €593,447 | +€169,306 | +39.9% |
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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.