VAN BRABANT JEAN-CLAUDE: what changed
What changed
VAN BRABANT JEAN-CLAUDE
NACE 46.231, Wholesale of live animals
filed annual accounts (NBB)
Net result for the year
€212,012
2024 · €222,910-€10,898
Equity
€961,240
2024 · €847,088+€114,152
Cash
€152,993
2024 · €94,792+€58,201
Balance sheet total
€1.8m
2024 · €1.7m+€153,858
Largest movements
Assets
- Stocks and contracts +€85,833
up €85,833 (+45.2%), from €189,967 to €275,800
- Cash +€58,201
up €58,201 (+61.4%), from €94,792 to €152,993
mainly Net result for the year (+€212,012) and Trade debts (+€169,669)
- Tangible fixed assets +€39,019
up €39,019 (+4.4%), from €889,365 to €928,384
of which Land and buildings: +€66,405
- Receivables within one year -€28,842
down €28,842 (-5.8%), from €500,663 to €471,821
of which Trade receivables: -€42,690
Equity and liabilities
- Trade debts +€169,669
up €169,669 (+98.8%), from €171,811 to €341,480
- Reserves +€114,152
up €114,152 (+13.9%), from €822,748 to €936,900
- Other debts -€60,888
down €60,888 (-34.3%), from €177,612 to €116,725
- Debts after one year -€60,000
down €60,000 (-17.9%), from €335,000 to €275,000
Income statement
- Depreciation +€8,732
up €8,732 (+13.1%), from €66,489 to €75,220
- Staff costs +€5,957
new in 2025: €5,957
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.
Result 2024
€222,910
Gross operating margin
+€470
Staff costs
-€5,957
Depreciation
-€8,732
Other operating charges
+€340
Financial charges
+€488
Taxes
+€2,492
Result 2025
€212,012
raises the resultlowers the result
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.
From operations
+€330,147
Investment
-€114,085
Financing
-€157,860
Cash 2024
€94,792
From operations (derived)
+€330,147
Net result for the year
+€212,012
Depreciation
+€75,220
Stocks and contracts
-€85,833
Receivables within one year
+€28,842
Smaller working-capital items
+€218
Trade debts
+€169,669
Tax, wage and social debts
-€9,094
Other debts
-€60,888
Investment (derived)
-€114,085
Investment in fixed assets (net)
-€114,085
Financing
-€157,860
Debts after one year
-€60,000
Contributions, distributions and other
-€97,860
Cash 2025
€152,993
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,681,932 | €1,835,790 | +€153,858 | +9.1% |
| Fixed assets | 21/28 | €889,725 | €928,590 | +€38,865 | +4.4% |
| Intangible fixed assets | 21 | €360 | €206 | -€155 | -42.9% |
| Tangible fixed assets | 22/27 | €889,365 | €928,384 | +€39,019 | +4.4% |
| Land and buildings | 22 | €807,353 | €873,758 | +€66,405 | +8.2% |
| Plant, machinery and equipment | 23 | €35,019 | €26,410 | -€8,610 | -24.6% |
| Furniture and vehicles | 24 | €46,992 | €28,217 | -€18,775 | -40.0% |
| Current assets | 29/58 | €792,207 | €907,200 | +€114,993 | +14.5% |
| Stocks and contracts in progress | 3 | €189,967 | €275,800 | +€85,833 | +45.2% |
| Stocks | 30/36 | €189,967 | €275,800 | +€85,833 | +45.2% |
| Amounts receivable within one year | 40/41 | €500,663 | €471,821 | -€28,842 | -5.8% |
| Trade receivables | 40 | €492,839 | €450,149 | -€42,690 | -8.7% |
| Other amounts receivable | 41 | €7,824 | €21,672 | +€13,848 | +177% |
| Cash at bank and in hand | 54/58 | €94,792 | €152,993 | +€58,201 | +61.4% |
| Deferred charges and accrued income | 490/1 | €6,785 | €6,586 | -€199 | -2.9% |
| Total equity and liabilities | 10/49 | €1,681,932 | €1,835,790 | +€153,858 | +9.1% |
| Equity | 10/15 | €847,088 | €961,240 | +€114,152 | +13.5% |
| Contributions | 10/11 | €24,340 | €24,340 | = | 0.0% |
| Reserves | 13 | €822,748 | €936,900 | +€114,152 | +13.9% |
| Distributable reserves | 133 | €822,748 | €936,900 | +€114,152 | +13.9% |
| Amounts payable | 17/49 | €834,844 | €874,550 | +€39,706 | +4.8% |
| Amounts payable after more than one year | 17 | €335,000 | €275,000 | -€60,000 | -17.9% |
| Financial debts | 170/4 | €335,000 | €275,000 | -€60,000 | -17.9% |
| Amounts payable within one year | 42/48 | €499,251 | €598,939 | +€99,687 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €60,000 | €60,000 | = | 0.0% |
| Trade debts | 44 | €171,811 | €341,480 | +€169,669 | +98.8% |
| Suppliers | 440/4 | €171,811 | €341,480 | +€169,669 | +98.8% |
| Taxes, remuneration and social security | 45 | €89,828 | €80,734 | -€9,094 | -10.1% |
| Taxes | 450/3 | €89,828 | €78,963 | -€10,865 | -12.1% |
| Remuneration and social security | 454/9 | - | €1,771 | +€1,771 | |
| Other amounts payable | 47/48 | €177,612 | €116,725 | -€60,888 | -34.3% |
| Accrued charges and deferred income | 492/3 | €592 | €611 | +€19 | +3.1% |
| Remuneration, social security and pensions | 62 | - | €5,957 | +€5,957 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,489 | €75,220 | +€8,732 | +13.1% |
| Other operating charges | 640/8 | €9,361 | €9,021 | -€340 | -3.6% |
| Gross operating margin | 9900 | €399,763 | €400,233 | +€470 | +0.1% |
| Operating profit (loss) | 9901 | €323,913 | €310,035 | -€13,878 | -4.3% |
| Financial charges | 65/66B | €3,346 | €2,858 | -€488 | -14.6% |
| Recurring financial charges | 65 | €3,346 | €2,858 | -€488 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €320,568 | €307,177 | -€13,391 | -4.2% |
| Income taxes | 67/77 | €97,657 | €95,165 | -€2,492 | -2.6% |
| Profit (loss) for the period | 9904 | €222,910 | €212,012 | -€10,898 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €222,910 | €212,012 | -€10,898 | -4.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.