VAN BRABANT & C°: 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 & C°
Largest movements
- Cash +€41,063
up €41,063 (+14.0%), from €292,881 to €333,944
mainly Other debts (+€125,553) and Net result for the year (+€102,772)
- Tangible fixed assets -€36,421
down €36,421 (-19.1%), from €190,606 to €154,185
of which Furniture and vehicles: -€34,600
- Reserves -€139,534
down €139,534 (-17.7%), from €787,762 to €648,228
of which Distributable reserves: -€139,534
- Other debts +€125,553
up €125,553 (+2,511%), from €5,000 to €130,553
- Trade debts +€21,020
up €21,020 (+130%), from €16,209 to €37,230
- Staff costs -€21,792
down €21,792 (-21.6%), from €100,876 to €79,084
- Gross operating margin +€19,373
up €19,373 (+7.4%), from €260,096 to €279,469
- Depreciation +€8,153
up €8,153 (+28.8%), from €28,268 to €36,421
- Taxes +€7,481
up €7,481 (+27.2%), from €27,539 to €35,020
- Other operating charges +€4,074
up €4,074 (+11.4%), from €35,684 to €39,758
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 | €870,215 | €880,511 | +€10,296 | +1.2% |
| Fixed assets | 21/28 | €191,184 | €154,762 | -€36,421 | -19.1% |
| Tangible fixed assets | 22/27 | €190,606 | €154,185 | -€36,421 | -19.1% |
| Land and buildings | 22 | €69,317 | €67,496 | -€1,821 | -2.6% |
| Furniture and vehicles | 24 | €121,289 | €86,689 | -€34,600 | -28.5% |
| Financial fixed assets | 28 | €577 | €577 | = | 0.0% |
| Current assets | 29/58 | €679,031 | €725,749 | +€46,718 | +6.9% |
| Amounts receivable within one year | 40/41 | €75,000 | €82,411 | +€7,411 | +9.9% |
| Trade receivables | 40 | €65,002 | €78,629 | +€13,627 | +21.0% |
| Other amounts receivable | 41 | €9,997 | €3,781 | -€6,216 | -62.2% |
| Current investments | 50/53 | €300,000 | €300,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €292,881 | €333,944 | +€41,063 | +14.0% |
| Deferred charges and accrued income | 490/1 | €11,151 | €9,394 | -€1,757 | -15.8% |
| Total equity and liabilities | 10/49 | €870,215 | €880,511 | +€10,296 | +1.2% |
| Equity | 10/15 | €824,946 | €685,412 | -€139,534 | -16.9% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €787,762 | €648,228 | -€139,534 | -17.7% |
| Tax-exempt reserves | 132 | €145,710 | €145,710 | = | 0.0% |
| Distributable reserves | 133 | €642,052 | €502,518 | -€139,534 | -21.7% |
| Amounts payable | 17/49 | €45,269 | €195,099 | +€149,831 | +331% |
| Amounts payable within one year | 42/48 | €40,497 | €190,177 | +€149,680 | +370% |
| Trade debts | 44 | €16,209 | €37,230 | +€21,020 | +130% |
| Suppliers | 440/4 | €16,209 | €37,230 | +€21,020 | +130% |
| Taxes, remuneration and social security | 45 | €19,288 | €22,394 | +€3,107 | +16.1% |
| Taxes | 450/3 | €9,261 | €18,803 | +€9,542 | +103% |
| Remuneration and social security | 454/9 | €10,027 | €3,592 | -€6,435 | -64.2% |
| Other amounts payable | 47/48 | €5,000 | €130,553 | +€125,553 | +2,511% |
| Accrued charges and deferred income | 492/3 | €4,772 | €4,922 | +€151 | +3.2% |
| Non-recurring operating income | 76A | - | €28,000 | +€28,000 | |
| Remuneration, social security and pensions | 62 | €100,876 | €79,084 | -€21,792 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,268 | €36,421 | +€8,153 | +28.8% |
| Other operating charges | 640/8 | €35,684 | €39,758 | +€4,074 | +11.4% |
| Gross operating margin | 9900 | €260,096 | €279,469 | +€19,373 | +7.4% |
| Operating profit (loss) | 9901 | €95,269 | €124,206 | +€28,937 | +30.4% |
| Financial income | 75/76B | €14,573 | €14,514 | -€59 | -0.4% |
| Recurring financial income | 75 | €14,573 | €14,514 | -€59 | -0.4% |
| Financial charges | 65/66B | €928 | €928 | -€1 | -0.1% |
| Recurring financial charges | 65 | €928 | €928 | -€1 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €108,914 | €137,792 | +€28,878 | +26.5% |
| Income taxes | 67/77 | €27,539 | €35,020 | +€7,481 | +27.2% |
| Profit (loss) for the period | 9904 | €81,375 | €102,772 | +€21,397 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €81,375 | €102,772 | +€21,397 | +26.3% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.