Lander Brouckaert: 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.
Lander Brouckaert
Largest movements
- Cash +€237,119
up €237,119 (+772%), from €30,709 to €267,828
mainly Other debts (+€205,464) and Receivables within one year (+€114,395)
- Receivables within one year -€114,395
down €114,395 (-77.4%), from €147,755 to €33,360
of which Other amounts receivable: -€129,335
- Other debts +€205,464
up €205,464, from €0 to €205,464
- Reserves -€94,688
down €94,688 (-55.7%), from €170,000 to €75,312
- Tax, wage and social debts +€11,887
up €11,887 (+120%), from €9,889 to €21,777
of which Taxes: +€11,887
- Gross operating margin +€7,274
up €7,274 (+9.4%), from €77,047 to €84,322
- Taxes +€3,428
up €3,428 (+19.9%), from €17,218 to €20,646
- Financial income +€3,344
up €3,344 (+1,700%), from €197 to €3,541
- Financial charges +€1,538
up €1,538 (+65.5%), from €2,348 to €3,885
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 | €198,555 | €319,122 | +€120,568 | +60.7% |
| Fixed assets | 21/28 | €18,728 | €16,487 | -€2,241 | -12.0% |
| Tangible fixed assets | 22/27 | €18,728 | €16,487 | -€2,241 | -12.0% |
| Land and buildings | 22 | €6,030 | €7,575 | +€1,545 | +25.6% |
| Plant, machinery and equipment | 23 | €302 | €29 | -€272 | -90.3% |
| Furniture and vehicles | 24 | €12,396 | €8,883 | -€3,513 | -28.3% |
| Current assets | 29/58 | €179,827 | €302,635 | +€122,808 | +68.3% |
| Amounts receivable within one year | 40/41 | €147,755 | €33,360 | -€114,395 | -77.4% |
| Trade receivables | 40 | €17,073 | €32,013 | +€14,940 | +87.5% |
| Other amounts receivable | 41 | €130,682 | €1,348 | -€129,335 | -99.0% |
| Cash at bank and in hand | 54/58 | €30,709 | €267,828 | +€237,119 | +772% |
| Deferred charges and accrued income | 490/1 | €1,363 | €1,447 | +€84 | +6.2% |
| Total equity and liabilities | 10/49 | €198,555 | €319,122 | +€120,568 | +60.7% |
| Equity | 10/15 | €181,187 | €85,312 | -€95,876 | -52.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €170,000 | €75,312 | -€94,688 | -55.7% |
| Distributable reserves | 133 | €170,000 | €75,312 | -€94,688 | -55.7% |
| Profit (loss) carried forward | 14 | €1,187 | €0 | -€1,187 | -100% |
| Amounts payable | 17/49 | €17,368 | €233,811 | +€216,443 | +1,246% |
| Amounts payable within one year | 42/48 | €14,931 | €229,597 | +€214,665 | +1,438% |
| Trade debts | 44 | €5,042 | €2,357 | -€2,686 | -53.3% |
| Suppliers | 440/4 | €5,042 | €2,357 | -€2,686 | -53.3% |
| Taxes, remuneration and social security | 45 | €9,889 | €21,777 | +€11,887 | +120% |
| Taxes | 450/3 | €8,089 | €19,977 | +€11,887 | +147% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €205,464 | +€205,464 | |
| Accrued charges and deferred income | 492/3 | €2,436 | €4,214 | +€1,778 | +73.0% |
| Remuneration, social security and pensions | 62 | €368 | €0 | -€368 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,191 | €8,543 | +€351 | +4.3% |
| Other operating charges | 640/8 | €832 | €664 | -€168 | -20.2% |
| Gross operating margin | 9900 | €77,047 | €84,322 | +€7,274 | +9.4% |
| Operating profit (loss) | 9901 | €67,656 | €75,115 | +€7,459 | +11.0% |
| Financial income | 75/76B | €197 | €3,541 | +€3,344 | +1,700% |
| Recurring financial income | 75 | €197 | €3,541 | +€3,344 | +1,700% |
| Financial charges | 65/66B | €2,348 | €3,885 | +€1,538 | +65.5% |
| Recurring financial charges | 65 | €2,348 | €3,885 | +€1,538 | +65.5% |
| Profit (loss) for the period before taxes | 9903 | €65,505 | €74,771 | +€9,266 | +14.1% |
| Income taxes | 67/77 | €17,218 | €20,646 | +€3,428 | +19.9% |
| Profit (loss) for the period | 9904 | €48,287 | €54,124 | +€5,838 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €48,287 | €54,124 | +€5,838 | +12.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.