VAN BRUSSEL & CO: 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 BRUSSEL & CO
Largest movements
- Cash +€104,654
up €104,654 (+31.4%), from €333,510 to €438,165
mainly Current investments (+€65,219) and Depreciation (+€30,213)
- Current investments -€65,219
down €65,219 (-97.5%), from €66,865 to €1,645
- Tangible fixed assets -€27,076
down €27,076 (-23.9%), from €113,329 to €86,253
- Deferred charges and accrued income -€7,750
no longer reported in 2025 (was €7,750)
- Tax, wage and social debts +€6,593
up €6,593 (+1,563%), from €422 to €7,015
of which Taxes: +€6,484
- Gross operating margin +€31,552
up €31,552, from -€17,123 to €14,429
- Financial income +€11,466
up €11,466 (+125%), from €9,146 to €20,612
of which Non-recurring financial income: +€20,612
- Depreciation +€9,027
up €9,027 (+42.6%), from €21,186 to €30,213
- Other operating charges -€6,876
down €6,876 (-88.3%), from €7,791 to €915
- Taxes +€4,709
up €4,709, from -€2,843 to €1,865
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 | €538,738 | €543,646 | +€4,908 | +0.9% |
| Fixed assets | 21/28 | €113,329 | €86,253 | -€27,076 | -23.9% |
| Tangible fixed assets | 22/27 | €113,329 | €86,253 | -€27,076 | -23.9% |
| Furniture and vehicles | 24 | €113,329 | €86,253 | -€27,076 | -23.9% |
| Current assets | 29/58 | €425,408 | €457,393 | +€31,984 | +7.5% |
| Amounts receivable within one year | 40/41 | €17,284 | €17,583 | +€299 | +1.7% |
| Trade receivables | 40 | €17,284 | €15,125 | -€2,159 | -12.5% |
| Other amounts receivable | 41 | - | €2,458 | +€2,458 | |
| Current investments | 50/53 | €66,865 | €1,645 | -€65,219 | -97.5% |
| Cash at bank and in hand | 54/58 | €333,510 | €438,165 | +€104,654 | +31.4% |
| Deferred charges and accrued income | 490/1 | €7,750 | - | -€7,750 | |
| Total equity and liabilities | 10/49 | €538,738 | €543,646 | +€4,908 | +0.9% |
| Equity | 10/15 | €432,974 | €434,111 | +€1,137 | +0.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €418,326 | €419,463 | +€1,137 | +0.3% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €416,451 | €417,588 | +€1,137 | +0.3% |
| Profit (loss) carried forward | 14 | €2,148 | €2,148 | = | 0.0% |
| Provisions and deferred taxes | 16 | €101,438 | €101,438 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €101,438 | €101,438 | = | 0.0% |
| Pensions and similar obligations | 160 | €101,438 | €101,438 | = | 0.0% |
| Amounts payable | 17/49 | €4,326 | €8,097 | +€3,771 | +87.2% |
| Amounts payable within one year | 42/48 | €4,326 | €8,097 | +€3,771 | +87.2% |
| Trade debts | 44 | €3,904 | €1,083 | -€2,822 | -72.3% |
| Suppliers | 440/4 | €3,904 | €1,083 | -€2,822 | -72.3% |
| Taxes, remuneration and social security | 45 | €422 | €7,015 | +€6,593 | +1,563% |
| Taxes | 450/3 | €216 | €6,700 | +€6,484 | +3,003% |
| Remuneration and social security | 454/9 | €206 | €315 | +€109 | +53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,186 | €30,213 | +€9,027 | +42.6% |
| Other operating charges | 640/8 | €7,791 | €915 | -€6,876 | -88.3% |
| Gross operating margin | 9900 | -€17,123 | €14,429 | +€31,552 | |
| Operating profit (loss) | 9901 | -€46,100 | -€16,700 | +€29,401 | +63.8% |
| Financial income | 75/76B | €9,146 | €20,612 | +€11,466 | +125% |
| Recurring financial income | 75 | €9,146 | €20,612 | +€11,466 | +125% |
| Non-recurring financial income | 76B | - | €20,612 | +€20,612 | |
| Financial charges | 65/66B | €275 | €910 | +€635 | +231% |
| Recurring financial charges | 65 | €275 | €910 | +€635 | +231% |
| Profit (loss) for the period before taxes | 9903 | -€37,229 | €3,002 | +€40,232 | |
| Income taxes | 67/77 | -€2,843 | €1,865 | +€4,709 | |
| Profit (loss) for the period | 9904 | -€34,386 | €1,137 | +€35,523 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,386 | €1,137 | +€35,523 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.