VAN BRABANT: 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 BRABANT
Largest movements
- Receivables within one year +€2,526
up €2,526 (+22.7%), from €11,124 to €13,650
of which Other amounts receivable: +€8,833
- Cash +€2,030
up €2,030 (+190%), from €1,067 to €3,097
mainly Net result for the year (+€7,669) and Depreciation (+€4,577)
- Deferred charges and accrued income +€965
new in 2025: €965
- Tangible fixed assets +€794
up €794 (+4.2%), from €18,688 to €19,482
of which Furniture and vehicles: +€1,120
- Profit (loss) carried forward +€7,669
up €7,669 (+49.4%), from €15,520 to €23,189
- Other debts -€5,480
no longer reported in 2025 (was €5,480)
- Tax, wage and social debts +€2,718
up €2,718 (+65.3%), from €4,161 to €6,879
- Trade debts +€1,408
up €1,408 (+37.8%), from €3,719 to €5,127
- Other operating charges +€13,186
up €13,186 (+1,065%), from €1,238 to €14,423
- Gross operating margin +€5,975
up €5,975 (+23.7%), from €25,193 to €31,168
- Taxes -€1,444
down €1,444 (-34.7%), from €4,161 to €2,718
- Depreciation +€1,308
up €1,308 (+40.0%), from €3,269 to €4,577
- Staff costs +€949
up €949 (+101%), from €939 to €1,888
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 | €30,880 | €37,194 | +€6,314 | +20.4% |
| Fixed assets | 21/28 | €18,688 | €19,482 | +€794 | +4.2% |
| Tangible fixed assets | 22/27 | €18,688 | €19,482 | +€794 | +4.2% |
| Plant, machinery and equipment | 23 | €653 | €326 | -€327 | -50.1% |
| Furniture and vehicles | 24 | €18,036 | €19,156 | +€1,120 | +6.2% |
| Current assets | 29/58 | €12,192 | €17,712 | +€5,520 | +45.3% |
| Amounts receivable within one year | 40/41 | €11,124 | €13,650 | +€2,526 | +22.7% |
| Trade receivables | 40 | €6,307 | - | -€6,307 | |
| Other amounts receivable | 41 | €4,817 | €13,650 | +€8,833 | +183% |
| Cash at bank and in hand | 54/58 | €1,067 | €3,097 | +€2,030 | +190% |
| Deferred charges and accrued income | 490/1 | - | €965 | +€965 | |
| Total equity and liabilities | 10/49 | €30,880 | €37,194 | +€6,314 | +20.4% |
| Equity | 10/15 | €17,520 | €25,189 | +€7,669 | +43.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,520 | €23,189 | +€7,669 | +49.4% |
| Amounts payable | 17/49 | €13,360 | €12,005 | -€1,355 | -10.1% |
| Amounts payable within one year | 42/48 | €13,360 | €12,005 | -€1,355 | -10.1% |
| Trade debts | 44 | €3,719 | €5,127 | +€1,408 | +37.8% |
| Suppliers | 440/4 | €3,719 | €5,127 | +€1,408 | +37.8% |
| Taxes, remuneration and social security | 45 | €4,161 | €6,879 | +€2,718 | +65.3% |
| Taxes | 450/3 | €4,161 | €6,879 | +€2,718 | +65.3% |
| Other amounts payable | 47/48 | €5,480 | - | -€5,480 | |
| Remuneration, social security and pensions | 62 | €939 | €1,888 | +€949 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,269 | €4,577 | +€1,308 | +40.0% |
| Other operating charges | 640/8 | €1,238 | €14,423 | +€13,186 | +1,065% |
| Gross operating margin | 9900 | €25,193 | €31,168 | +€5,975 | +23.7% |
| Operating profit (loss) | 9901 | €19,747 | €10,280 | -€9,467 | -47.9% |
| Financial income | 75/76B | - | €338 | +€338 | |
| Recurring financial income | 75 | - | €338 | +€338 | |
| Financial charges | 65/66B | €66 | €232 | +€166 | +250% |
| Recurring financial charges | 65 | €66 | €232 | +€166 | +250% |
| Profit (loss) for the period before taxes | 9903 | €19,681 | €10,386 | -€9,295 | -47.2% |
| Income taxes | 67/77 | €4,161 | €2,718 | -€1,444 | -34.7% |
| Profit (loss) for the period | 9904 | €15,520 | €7,669 | -€7,851 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,520 | €7,669 | -€7,851 | -50.6% |
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.