VAN DEN BRANDE ROGER: what changed
VAN DEN BRANDE ROGER
Largest movements
- Receivables after one year -€19,180
no longer reported in 2025 (was €19,180)
- Receivables within one year -€6,302
down €6,302 (-84.4%), from €7,469 to €1,166
of which Trade receivables: -€6,000
- Cash +€6,155
up €6,155 (+4.6%), from €133,830 to €139,985
mainly Receivables after one year (+€19,180) and Net result for the year (+€7,080)
- Reserves -€20,920
down €20,920 (-14.7%), from €142,212 to €121,292
- Gross operating margin +€21,209
up €21,209, from -€12,427 to €8,782
- Depreciation -€15,388
down €15,388 (-99.1%), from €15,534 to €146
- Other operating charges +€976
up €976 (+95.5%), from €1,022 to €1,998
- Financial income -€460
down €460 (-34.6%), from €1,331 to €870
- Taxes +€205
up €205 (+158%), from €130 to €335
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €160,852 | €141,378 | -€19,474 | -12.1% |
| Fixed assets | 21/28 | €374 | €227 | -€146 | -39.2% |
| Tangible fixed assets | 22/27 | €146 | €0 | -€146 | -100% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €146 | €0 | -€146 | -100% |
| Financial fixed assets | 28 | €227 | €227 | = | 0.0% |
| Current assets | 29/58 | €160,478 | €141,151 | -€19,327 | -12.0% |
| Amounts receivable after more than one year | 29 | €19,180 | - | -€19,180 | |
| Other amounts receivable | 291 | €19,180 | - | -€19,180 | |
| Amounts receivable within one year | 40/41 | €7,469 | €1,166 | -€6,302 | -84.4% |
| Trade receivables | 40 | €6,000 | - | -€6,000 | |
| Other amounts receivable | 41 | €1,469 | €1,166 | -€302 | -20.6% |
| Cash at bank and in hand | 54/58 | €133,830 | €139,985 | +€6,155 | +4.6% |
| Total equity and liabilities | 10/49 | €160,852 | €141,378 | -€19,474 | -12.1% |
| Equity | 10/15 | €160,812 | €139,892 | -€20,920 | -13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,212 | €121,292 | -€20,920 | -14.7% |
| Distributable reserves | 133 | €142,212 | €121,292 | -€20,920 | -14.7% |
| Amounts payable | 17/49 | €40 | €1,486 | +€1,446 | +3,616% |
| Amounts payable within one year | 42/48 | €40 | €1,486 | +€1,446 | +3,616% |
| Trade debts | 44 | - | €161 | +€161 | |
| Suppliers | 440/4 | - | €161 | +€161 | |
| Other amounts payable | 47/48 | €40 | €1,325 | +€1,285 | +3,213% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,534 | €146 | -€15,388 | -99.1% |
| Other operating charges | 640/8 | €1,022 | €1,998 | +€976 | +95.5% |
| Gross operating margin | 9900 | -€12,427 | €8,782 | +€21,209 | |
| Operating profit (loss) | 9901 | -€28,983 | €6,638 | +€35,621 | |
| Financial income | 75/76B | €1,331 | €870 | -€460 | -34.6% |
| Recurring financial income | 75 | €1,331 | €870 | -€460 | -34.6% |
| Financial charges | 65/66B | €42 | €93 | +€51 | +122% |
| Recurring financial charges | 65 | €42 | €93 | +€51 | +122% |
| Profit (loss) for the period before taxes | 9903 | -€27,695 | €7,415 | +€35,110 | |
| Income taxes | 67/77 | €130 | €335 | +€205 | +158% |
| Profit (loss) for the period | 9904 | -€27,824 | €7,080 | +€34,904 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,824 | €7,080 | +€34,904 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.