KANTOOR BRACKEVA: 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.
What changed
KANTOOR BRACKEVA
NACE 69.103, Activities of bailiffs
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€4.1m
2024 · €4.8m-€761,488
Equity
€5.8m
2024 · €1.7m+€4.1m
Cash
€3.8m
2024 · €1.5m+€2.2m
Balance sheet total
€13.3m
2024 · €12.3m+€973,782
Largest movements
Assets
- Cash +€2.2m
up €2.2m (+149%), from €1.5m to €3.8m
mainly Net result for the year (+€4.1m) and Depreciation (+€1.3m)
- Intangible fixed assets -€1.8m
down €1.8m (-45.6%), from €4.0m to €2.2m
- Receivables within one year +€287,472
up €287,472 (+14.4%), from €2.0m to €2.3m
of which Other amounts receivable: +€571,143
- Tangible fixed assets +€182,487
up €182,487 (+38.7%), from €471,549 to €654,036
of which Furniture and vehicles: +€164,747
Equity and liabilities
- Profit (loss) carried forward +€3.7m
up €3.7m (+286%), from €1.3m to €4.9m
- Current portion of long-term debt -€2.7m
down €2.7m (-56.2%), from €4.7m to €2.1m
- Debts after one year -€1.7m
down €1.7m (-100%), from €1.7m to €0
- Trade debts +€872,272
up €872,272 (+34.3%), from €2.5m to €3.4m
- Reserves +€400,000
up €400,000 (+88.9%), from €450,000 to €850,000
Income statement
- Turnover +€4.9m
up €4.9m (+30.7%), from €15.8m to €20.6m
- Services and other goods +€3.7m
up €3.7m (+57.5%), from €6.4m to €10.1m
- Other operating income -€2.2m
down €2.2m (-65.6%), from €3.4m to €1.2m
- Goods and materials +€1.3m
up €1.3m (+114%), from €1.1m to €2.3m
- Staff costs -€1.0m
down €1.0m (-30.2%), from €3.3m to €2.3m
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.
Result 2024
€4.8m
Turnover
+€4.9m
Other operating income
-€2.2m
Goods and materials
-€1.3m
Services and other goods
-€3.7m
Staff costs
+€1.0m
Depreciation
-€91,062
Write-downs
+€433,825
Other operating charges
+€1,874
Other operating items
-€136,706
Financial income
+€58,273
Financial charges
+€249,160
Taxes
+€47,507
Result 2025
€4.1m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€6.0m
Investment
+€299,033
Financing
-€4.1m
Cash 2024
€1.5m
From operations (derived)
+€6.0m
Net result for the year
+€4.1m
Depreciation
+€1.3m
Receivables within one year
-€287,472
Deferred charges and accrued income
-€19,326
Trade debts
+€872,272
Tax, wage and social debts
+€255,684
Other debts
-€24,808
Accrued charges and deferred income
-€124,162
Investment (derived)
+€299,033
Investment in fixed assets (net)
+€389,033
Current investments
-€90,000
Financing
-€4.1m
Debts after one year
-€1.7m
Current portion of long-term debt
-€2.7m
Short-term financial debts
+€350,000
Cash 2025
€3.8m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,283,757 | €13,257,539 | +€973,782 | +7.9% |
| Fixed assets | 21/28 | €4,520,129 | €2,854,660 | -€1.7m | -36.8% |
| Intangible fixed assets | 21 | €4,048,380 | €2,200,424 | -€1.8m | -45.6% |
| Tangible fixed assets | 22/27 | €471,549 | €654,036 | +€182,487 | +38.7% |
| Land and buildings | 22 | €44,776 | €63,834 | +€19,058 | +42.6% |
| Plant, machinery and equipment | 23 | €61,389 | €61,879 | +€490 | +0.8% |
| Furniture and vehicles | 24 | €358,105 | €522,853 | +€164,747 | +46.0% |
| Other tangible fixed assets | 26 | €7,279 | €5,471 | -€1,809 | -24.8% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Other financial fixed assets | 284/8 | €200 | €200 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €7,763,629 | €10,402,879 | +€2.6m | +34.0% |
| Amounts receivable after more than one year | 29 | €3,454,324 | €3,454,324 | = | 0.0% |
| Other amounts receivable | 291 | €3,454,324 | €3,454,324 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,999,746 | €2,287,218 | +€287,472 | +14.4% |
| Trade receivables | 40 | €1,295,634 | €1,011,963 | -€283,671 | -21.9% |
| Other amounts receivable | 41 | €704,112 | €1,275,255 | +€571,143 | +81.1% |
| Current investments | 50/53 | €660,000 | €750,000 | +€90,000 | +13.6% |
| Other investments | 51/53 | €660,000 | €750,000 | +€90,000 | +13.6% |
| Cash at bank and in hand | 54/58 | €1,509,135 | €3,751,588 | +€2.2m | +149% |
| Deferred charges and accrued income | 490/1 | €140,424 | €159,749 | +€19,326 | +13.8% |
| Total equity and liabilities | 10/49 | €12,283,757 | €13,257,539 | +€973,782 | +7.9% |
| Equity | 10/15 | €1,744,782 | €5,797,586 | +€4.1m | +232% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €450,000 | €850,000 | +€400,000 | +88.9% |
| Distributable reserves | 133 | €450,000 | €850,000 | +€400,000 | +88.9% |
| Profit (loss) carried forward | 14 | €1,276,232 | €4,929,036 | +€3.7m | +286% |
| Amounts payable | 17/49 | €10,538,976 | €7,459,953 | -€3.1m | -29.2% |
| Amounts payable after more than one year | 17 | €1,744,893 | €0 | -€1.7m | -100% |
| Financial debts | 170/4 | €1,744,893 | €0 | -€1.7m | -100% |
| Credit institutions | 173 | €1,744,893 | €0 | -€1.7m | -100% |
| Amounts payable within one year | 42/48 | €8,660,993 | €7,451,026 | -€1.2m | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €4,736,515 | €2,073,399 | -€2.7m | -56.2% |
| Financial debts | 43 | €400,000 | €750,000 | +€350,000 | +87.5% |
| Credit institutions | 430/8 | €400,000 | €750,000 | +€350,000 | +87.5% |
| Trade debts | 44 | €2,543,661 | €3,415,932 | +€872,272 | +34.3% |
| Suppliers | 440/4 | €2,543,661 | €3,415,932 | +€872,272 | +34.3% |
| Taxes, remuneration and social security | 45 | €956,010 | €1,211,694 | +€255,684 | +26.7% |
| Taxes | 450/3 | €560,675 | €959,038 | +€398,363 | +71.1% |
| Remuneration and social security | 454/9 | €395,335 | €252,656 | -€142,679 | -36.1% |
| Other amounts payable | 47/48 | €24,808 | €0 | -€24,808 | -100% |
| Accrued charges and deferred income | 492/3 | €133,089 | €8,927 | -€124,162 | -93.3% |
| Operating income | 70/76A | €19,205,927 | €21,841,166 | +€2.6m | +13.7% |
| Turnover | 70 | €15,782,908 | €20,635,922 | +€4.9m | +30.7% |
| Other operating income | 74 | €3,402,147 | €1,170,033 | -€2.2m | -65.6% |
| Non-recurring operating income | 76A | €20,871 | €35,210 | +€14,339 | +68.7% |
| Operating charges | 60/66A | €12,583,249 | €16,334,916 | +€3.8m | +29.8% |
| Goods for resale, raw materials and consumables | 60 | €1,095,613 | €2,346,804 | +€1.3m | +114% |
| Purchases | 600/8 | €1,095,613 | €2,346,804 | +€1.3m | +114% |
| Services and other goods | 61 | €6,425,102 | €10,122,444 | +€3.7m | +57.5% |
| Remuneration, social security and pensions | 62 | €3,321,471 | €2,318,197 | -€1.0m | -30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,185,374 | €1,276,436 | +€91,062 | +7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €433,825 | €0 | -€433,825 | -100% |
| Other operating charges | 640/8 | €121,863 | €119,989 | -€1,874 | -1.5% |
| Non-recurring operating charges | 66A | €0 | €151,046 | +€151,046 | |
| Operating profit (loss) | 9901 | €6,622,678 | €5,506,250 | -€1.1m | -16.9% |
| Financial income | 75/76B | €26,687 | €84,960 | +€58,273 | +218% |
| Recurring financial income | 75 | €26,687 | €84,960 | +€58,273 | +218% |
| Income from current assets | 751 | €26,617 | €74,307 | +€47,691 | +179% |
| Other financial income | 752/9 | €70 | €10,652 | +€10,582 | +15,126% |
| Financial charges | 65/66B | €387,496 | €138,336 | -€249,160 | -64.3% |
| Recurring financial charges | 65 | €387,496 | €138,336 | -€249,160 | -64.3% |
| Debt charges | 650 | €262,561 | €138,336 | -€124,225 | -47.3% |
| Other financial charges | 652/9 | €124,935 | €0 | -€124,935 | -100% |
| Profit (loss) for the period before taxes | 9903 | €6,261,869 | €5,452,874 | -€808,995 | -12.9% |
| Income taxes | 67/77 | €1,447,577 | €1,400,069 | -€47,507 | -3.3% |
| Taxes | 670/3 | €1,448,756 | €1,404,055 | -€44,700 | -3.1% |
| Tax adjustments and reversals of tax provisions | 77 | €1,179 | €3,986 | +€2,807 | +238% |
| Profit (loss) for the period | 9904 | €4,814,292 | €4,052,804 | -€761,488 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,814,292 | €4,052,804 | -€761,488 | -15.8% |
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.