VAN BETSBRUGGE, VANDEBEMPT & PARTNERS: 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.
VAN BETSBRUGGE, VANDEBEMPT & PARTNERS
Largest movements
- Tangible fixed assets -€30,730
down €30,730 (-22.1%), from €138,806 to €108,076
of which Furniture and vehicles: -€27,530
- Cash +€21,991
up €21,991 (+53.6%), from €41,051 to €63,042
mainly Depreciation (+€34,845) and Other debts (+€19,102)
- Receivables within one year +€12,233
up €12,233 (+12.4%), from €98,520 to €110,753
of which Trade receivables: +€14,366
- Deferred charges and accrued income +€4,692
up €4,692 (+56.2%), from €8,355 to €13,048
- Other debts +€19,102
up €19,102 (+21.6%), from €88,519 to €107,620
- Debts after one year -€18,696
down €18,696 (-16.0%), from €116,802 to €98,106
- Tax, wage and social debts +€3,921
up €3,921 (+38.7%), from €10,142 to €14,062
of which Taxes: +€5,878
- Gross operating margin +€11,020
up €11,020 (+16.4%), from €67,217 to €78,237
- Depreciation +€8,909
up €8,909 (+34.3%), from €25,936 to €34,845
- Taxes +€2,683
up €2,683 (+134%), from €1,996 to €4,679
- Staff costs -€1,940
down €1,940 (-5.6%), from €34,386 to €32,446
- Financial charges +€1,116
up €1,116 (+63.5%), from €1,758 to €2,874
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 | €289,324 | €296,710 | +€7,386 | +2.6% |
| Fixed assets | 21/28 | €141,397 | €109,867 | -€31,530 | -22.3% |
| Intangible fixed assets | 21 | €2,591 | €1,791 | -€800 | -30.9% |
| Tangible fixed assets | 22/27 | €138,806 | €108,076 | -€30,730 | -22.1% |
| Plant, machinery and equipment | 23 | €10,363 | €7,163 | -€3,200 | -30.9% |
| Furniture and vehicles | 24 | €128,444 | €100,914 | -€27,530 | -21.4% |
| Current assets | 29/58 | €147,927 | €186,843 | +€38,916 | +26.3% |
| Amounts receivable within one year | 40/41 | €98,520 | €110,753 | +€12,233 | +12.4% |
| Trade receivables | 40 | €88,335 | €102,701 | +€14,366 | +16.3% |
| Other amounts receivable | 41 | €10,185 | €8,052 | -€2,132 | -20.9% |
| Cash at bank and in hand | 54/58 | €41,051 | €63,042 | +€21,991 | +53.6% |
| Deferred charges and accrued income | 490/1 | €8,355 | €13,048 | +€4,692 | +56.2% |
| Total equity and liabilities | 10/49 | €289,324 | €296,710 | +€7,386 | +2.6% |
| Equity | 10/15 | €52,023 | €52,247 | +€224 | +0.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €50,023 | €50,247 | +€224 | +0.4% |
| Distributable reserves | 133 | €50,023 | €50,247 | +€224 | +0.4% |
| Amounts payable | 17/49 | €237,301 | €244,463 | +€7,162 | +3.0% |
| Amounts payable after more than one year | 17 | €116,802 | €98,106 | -€18,696 | -16.0% |
| Financial debts | 170/4 | €116,802 | €98,106 | -€18,696 | -16.0% |
| Amounts payable within one year | 42/48 | €120,499 | €146,357 | +€25,858 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €18,052 | €18,696 | +€644 | +3.6% |
| Trade debts | 44 | €3,786 | €5,979 | +€2,192 | +57.9% |
| Suppliers | 440/4 | €3,786 | €5,979 | +€2,192 | +57.9% |
| Taxes, remuneration and social security | 45 | €10,142 | €14,062 | +€3,921 | +38.7% |
| Taxes | 450/3 | €1,392 | €7,270 | +€5,878 | +422% |
| Remuneration and social security | 454/9 | €8,749 | €6,792 | -€1,957 | -22.4% |
| Other amounts payable | 47/48 | €88,519 | €107,620 | +€19,102 | +21.6% |
| Remuneration, social security and pensions | 62 | €34,386 | €32,446 | -€1,940 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,936 | €34,845 | +€8,909 | +34.3% |
| Other operating charges | 640/8 | €2,109 | €3,171 | +€1,063 | +50.4% |
| Gross operating margin | 9900 | €67,217 | €78,237 | +€11,020 | +16.4% |
| Operating profit (loss) | 9901 | €4,786 | €7,775 | +€2,989 | +62.5% |
| Financial income | 75/76B | €44 | €2 | -€42 | -94.8% |
| Recurring financial income | 75 | €44 | €2 | -€42 | -94.8% |
| Financial charges | 65/66B | €1,758 | €2,874 | +€1,116 | +63.5% |
| Recurring financial charges | 65 | €1,758 | €2,874 | +€1,116 | +63.5% |
| Profit (loss) for the period before taxes | 9903 | €3,072 | €4,903 | +€1,831 | +59.6% |
| Income taxes | 67/77 | €1,996 | €4,679 | +€2,683 | +134% |
| Profit (loss) for the period | 9904 | €1,076 | €224 | -€852 | -79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,076 | €224 | -€852 | -79.2% |
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 24 October 2026 via checked.be.