VAN BRUGGEN: 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 BRUGGEN
Largest movements
- Receivables within one year +€294,077
up €294,077 (+3418.9%), from €8,602 to €302,678
of which Other amounts receivable: +€281,265
- Tangible fixed assets -€262,778
down €262,778 (-98.2%), from €267,486 to €4,708
of which Land and buildings: -€259,933
- Cash -€3,769
down €3,769 (-20.1%), from €18,733 to €14,964
mainly Receivables within one year (-€294,077) and Debts after one year (-€111,218)
- Debts after one year -€111,218
down €111,218 (-98.7%), from €112,737 to €1,519
- Current portion of long-term debt +€103,828
up €103,828 (+1037.5%), from €10,008 to €113,836
- Reserves +€37,000
up €37,000 (+37.5%), from €98,681 to €135,681
- Tax, wage and social debts +€12,732
up €12,732 (+463.3%), from €2,748 to €15,480
- Contributions -€10,000
down €10,000 (-18.7%), from €53,500 to €43,500
- Gross operating margin +€24,001
up €24,001 (+56.8%), from €42,244 to €66,244
- Taxes +€10,834
up €10,834 (+112.3%), from €9,644 to €20,478
- Depreciation -€7,034
down €7,034 (-79.8%), from €8,816 to €1,782
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.
Cash bridge derived
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 | €294,821 | €322,621 | +€27,800 | +9.4% |
| Fixed assets | 21/28 | €267,486 | €4,708 | -€262,778 | -98.2% |
| Tangible fixed assets | 22/27 | €267,486 | €4,708 | -€262,778 | -98.2% |
| Land and buildings | 22 | €259,933 | - | -€259,933 | |
| Plant, machinery and equipment | 23 | €4,743 | - | -€4,743 | |
| Furniture and vehicles | 24 | €2,810 | €4,708 | +€1,898 | +67.5% |
| Current assets | 29/58 | €27,335 | €317,913 | +€290,578 | +1063.0% |
| Amounts receivable within one year | 40/41 | €8,602 | €302,678 | +€294,077 | +3418.9% |
| Trade receivables | 40 | €8,602 | €21,413 | +€12,811 | +148.9% |
| Other amounts receivable | 41 | - | €281,265 | +€281,265 | |
| Cash at bank and in hand | 54/58 | €18,733 | €14,964 | -€3,769 | -20.1% |
| Deferred charges and accrued income | 490/1 | - | €270 | +€270 | |
| Total equity and liabilities | 10/49 | €294,821 | €322,621 | +€27,800 | +9.4% |
| Equity | 10/15 | €152,679 | €180,256 | +€27,577 | +18.1% |
| Contributions | 10/11 | €53,500 | €43,500 | -€10,000 | -18.7% |
| Reserves | 13 | €98,681 | €135,681 | +€37,000 | +37.5% |
| Distributable reserves | 133 | €98,681 | €135,681 | +€37,000 | +37.5% |
| Profit (loss) carried forward | 14 | €498 | €1,075 | +€577 | +115.9% |
| Amounts payable | 17/49 | €142,142 | €142,365 | +€223 | +0.2% |
| Amounts payable after more than one year | 17 | €112,737 | €1,519 | -€111,218 | -98.7% |
| Financial debts | 170/4 | €112,737 | €1,519 | -€111,218 | -98.7% |
| Amounts payable within one year | 42/48 | €29,346 | €140,845 | +€111,499 | +379.9% |
| Current portion of amounts payable after more than one year | 42 | €10,008 | €113,836 | +€103,828 | +1037.5% |
| Financial debts | 43 | €4,773 | €5,914 | +€1,141 | +23.9% |
| Credit institutions | 430/8 | €4,773 | €5,914 | +€1,141 | +23.9% |
| Trade debts | 44 | €4,003 | €2,865 | -€1,138 | -28.4% |
| Suppliers | 440/4 | €4,003 | €2,865 | -€1,138 | -28.4% |
| Advances received on contracts in progress | 46 | €1,085 | €1,085 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,748 | €15,480 | +€12,732 | +463.3% |
| Taxes | 450/3 | €2,748 | €15,480 | +€12,732 | +463.3% |
| Other amounts payable | 47/48 | €6,729 | €1,666 | -€5,063 | -75.2% |
| Accrued charges and deferred income | 492/3 | €58 | - | -€58 | |
| Non-recurring operating income | 76A | - | €25,031 | +€25,031 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,816 | €1,782 | -€7,034 | -79.8% |
| Other operating charges | 640/8 | €2,495 | €1,994 | -€501 | -20.1% |
| Gross operating margin | 9900 | €42,244 | €66,244 | +€24,001 | +56.8% |
| Operating profit (loss) | 9901 | €30,932 | €62,469 | +€31,536 | +102.0% |
| Financial income | 75/76B | - | €32 | +€32 | |
| Recurring financial income | 75 | - | €32 | +€32 | |
| Financial charges | 65/66B | €2,384 | €2,281 | -€103 | -4.3% |
| Recurring financial charges | 65 | €2,384 | €2,281 | -€103 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €28,548 | €60,219 | +€31,671 | +110.9% |
| Income taxes | 67/77 | €9,644 | €20,478 | +€10,834 | +112.3% |
| Profit (loss) for the period | 9904 | €18,904 | €39,741 | +€20,837 | +110.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,904 | €39,741 | +€20,837 | +110.2% |
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 10 October 2026 via checked.be.