VANBRABANT: what changed
Two fiscal 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.
VANBRABANT
Largest movements
- Cash -€42,261
down €42,261 (-8.9%), from €476,525 to €434,264
mainly Net result for the year (-€74,530) and Trade debts (-€3,056)
- Tangible fixed assets -€24,370
down €24,370 (-8.0%), from €304,284 to €279,914
of which Land and buildings: -€23,596
- Receivables within one year -€9,085
down €9,085 (-97.1%), from €9,358 to €273
of which Other amounts receivable: -€9,043
- Reserves -€74,530
down €74,530 (-10.3%), from €726,032 to €651,502
of which Distributable reserves: -€74,530
- Gross operating margin +€17,270
up €17,270 (+27.1%), from -€63,707 to -€46,437
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 | €796,080 | €720,555 | -€75,525 | -9.5% |
| Fixed assets | 21/28 | €304,284 | €279,914 | -€24,370 | -8.0% |
| Tangible fixed assets | 22/27 | €304,284 | €279,914 | -€24,370 | -8.0% |
| Land and buildings | 22 | €303,510 | €279,914 | -€23,596 | -7.8% |
| Furniture and vehicles | 24 | €774 | - | -€774 | |
| Current assets | 29/58 | €491,796 | €440,641 | -€51,155 | -10.4% |
| Amounts receivable within one year | 40/41 | €9,358 | €273 | -€9,085 | -97.1% |
| Trade receivables | 40 | €42 | - | -€42 | |
| Other amounts receivable | 41 | €9,316 | €273 | -€9,043 | -97.1% |
| Cash at bank and in hand | 54/58 | €476,525 | €434,264 | -€42,261 | -8.9% |
| Deferred charges and accrued income | 490/1 | €5,913 | €6,104 | +€191 | +3.2% |
| Total equity and liabilities | 10/49 | €796,080 | €720,555 | -€75,525 | -9.5% |
| Equity | 10/15 | €788,005 | €713,475 | -€74,530 | -9.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €726,032 | €651,502 | -€74,530 | -10.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €719,832 | €645,302 | -€74,530 | -10.4% |
| Amounts payable | 17/49 | €8,074 | €7,080 | -€995 | -12.3% |
| Amounts payable within one year | 42/48 | €7,279 | €6,264 | -€1,015 | -13.9% |
| Trade debts | 44 | €3,801 | €744 | -€3,056 | -80.4% |
| Suppliers | 440/4 | €3,801 | €744 | -€3,056 | -80.4% |
| Taxes, remuneration and social security | 45 | - | €2,113 | +€2,113 | |
| Taxes | 450/3 | - | €34 | +€34 | |
| Remuneration and social security | 454/9 | - | €2,079 | +€2,079 | |
| Other amounts payable | 47/48 | €3,478 | €3,406 | -€72 | -2.1% |
| Accrued charges and deferred income | 492/3 | €795 | €816 | +€21 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,574 | €24,370 | -€204 | -0.8% |
| Other operating charges | 640/8 | €4,092 | €3,688 | -€404 | -9.9% |
| Gross operating margin | 9900 | -€63,707 | -€46,437 | +€17,270 | +27.1% |
| Operating profit (loss) | 9901 | -€92,374 | -€74,495 | +€17,878 | +19.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €35 | €35 | -€0 | -0.8% |
| Recurring financial charges | 65 | €35 | €35 | -€0 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | -€92,409 | -€74,530 | +€17,879 | +19.3% |
| Profit (loss) for the period | 9904 | -€92,409 | -€74,530 | +€17,879 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€92,409 | -€74,530 | +€17,879 | +19.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.