't Borsteltje: what changed
't Borsteltje
Largest movements
- Cash -€21,519
down €21,519 (-70.2%), from €30,636 to €9,117
mainly Net result for the year (-€12,685) and Other debts (-€7,917)
- Tangible fixed assets -€4,080
down €4,080 (-90.3%), from €4,519 to €439
- Receivables within one year +€3,828
up €3,828 (+74.8%), from €5,120 to €8,947
of which Trade receivables: +€3,554
- Deferred charges and accrued income +€566
up €566 (+104%), from €545 to €1,111
- Profit (loss) carried forward -€12,685
down €12,685 (-169%), from -€7,522 to -€20,206
- Other debts -€7,917
down €7,917 (-75.6%), from €10,479 to €2,562
- Tax, wage and social debts +€3,798
up €3,798 (+17.0%), from €22,302 to €26,100
of which Remuneration and social security: +€7,571
- Current portion of long-term debt -€3,565
down €3,565 (-83.2%), from €4,284 to €720
- Debts after one year -€720
no longer reported in 2025 (was €720)
- Gross operating margin -€20,677
down €20,677, from €12,590 to -€8,087
- Other operating charges -€718
down €718 (-66.0%), from €1,087 to €369
- Financial income -€210
down €210 (-100.0%), from €210 to €0
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 | €40,819 | €19,614 | -€21,206 | -52.0% |
| Fixed assets | 21/28 | €4,519 | €439 | -€4,080 | -90.3% |
| Tangible fixed assets | 22/27 | €4,519 | €439 | -€4,080 | -90.3% |
| Furniture and vehicles | 24 | €4,519 | €439 | -€4,080 | -90.3% |
| Current assets | 29/58 | €36,300 | €19,175 | -€17,125 | -47.2% |
| Amounts receivable within one year | 40/41 | €5,120 | €8,947 | +€3,828 | +74.8% |
| Trade receivables | 40 | €4,358 | €7,912 | +€3,554 | +81.5% |
| Other amounts receivable | 41 | €762 | €1,036 | +€274 | +36.0% |
| Cash at bank and in hand | 54/58 | €30,636 | €9,117 | -€21,519 | -70.2% |
| Deferred charges and accrued income | 490/1 | €545 | €1,111 | +€566 | +104% |
| Total equity and liabilities | 10/49 | €40,819 | €19,614 | -€21,206 | -52.0% |
| Equity | 10/15 | €1,535 | -€11,149 | -€12,685 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €8,057 | €8,057 | = | 0.0% |
| Distributable reserves | 133 | €8,057 | €8,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,522 | -€20,206 | -€12,685 | -169% |
| Amounts payable | 17/49 | €39,284 | €30,763 | -€8,521 | -21.7% |
| Amounts payable after more than one year | 17 | €720 | - | -€720 | |
| Financial debts | 170/4 | €720 | - | -€720 | |
| Amounts payable within one year | 42/48 | €38,565 | €30,763 | -€7,801 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | €4,284 | €720 | -€3,565 | -83.2% |
| Trade debts | 44 | €1,499 | €1,382 | -€117 | -7.8% |
| Suppliers | 440/4 | €1,499 | €1,382 | -€117 | -7.8% |
| Taxes, remuneration and social security | 45 | €22,302 | €26,100 | +€3,798 | +17.0% |
| Taxes | 450/3 | €3,773 | - | -€3,773 | |
| Remuneration and social security | 454/9 | €18,529 | €26,100 | +€7,571 | +40.9% |
| Other amounts payable | 47/48 | €10,479 | €2,562 | -€7,917 | -75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,080 | €4,080 | = | 0.0% |
| Other operating charges | 640/8 | €1,087 | €369 | -€718 | -66.0% |
| Gross operating margin | 9900 | €12,590 | -€8,087 | -€20,677 | |
| Operating profit (loss) | 9901 | €7,422 | -€12,536 | -€19,959 | |
| Financial income | 75/76B | €210 | €0 | -€210 | -100.0% |
| Recurring financial income | 75 | €210 | €0 | -€210 | -100.0% |
| Financial charges | 65/66B | €167 | €149 | -€18 | -10.9% |
| Recurring financial charges | 65 | €167 | €149 | -€18 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €7,466 | -€12,685 | -€20,150 | |
| Profit (loss) for the period | 9904 | €7,466 | -€12,685 | -€20,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,466 | -€12,685 | -€20,150 |
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 6 November 2026 via checked.be.