VANBRABANT AVOCAT: 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.
VANBRABANT AVOCAT
Largest movements
- Cash +€53,327
up €53,327 (+27.9%), from €191,333 to €244,659
mainly Other debts (+€70,327) and Net result for the year (+€40,898)
- Intangible fixed assets -€13,000
down €13,000 (-44.5%), from €29,205 to €16,205
- Tangible fixed assets -€7,186
down €7,186 (-40.4%), from €17,772 to €10,586
- Receivables within one year -€3,352
down €3,352 (-65.8%), from €5,092 to €1,740
- Profit (loss) carried forward -€99,866
no longer reported in 2025 (was €99,866)
- Other debts +€70,327
up €70,327 (+97.1%), from €72,418 to €142,745
- Reserves +€40,898
up €40,898 (+101%), from €40,399 to €81,298
of which Distributable reserves: +€40,898
- Tax, wage and social debts +€21,098
up €21,098 (+993%), from €2,124 to €23,222
- Gross operating margin +€7,751
up €7,751 (+10.3%), from €75,214 to €82,965
- Taxes +€5,961
up €5,961 (+56.8%), from €10,501 to €16,462
- Financial charges -€1,188
down €1,188 (-20.3%), from €5,858 to €4,671
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 | €243,403 | €275,280 | +€31,878 | +13.1% |
| Fixed assets | 21/28 | €46,978 | €26,792 | -€20,186 | -43.0% |
| Intangible fixed assets | 21 | €29,205 | €16,205 | -€13,000 | -44.5% |
| Tangible fixed assets | 22/27 | €17,772 | €10,586 | -€7,186 | -40.4% |
| Furniture and vehicles | 24 | €17,772 | €10,586 | -€7,186 | -40.4% |
| Current assets | 29/58 | €196,425 | €248,488 | +€52,063 | +26.5% |
| Amounts receivable within one year | 40/41 | €5,092 | €1,740 | -€3,352 | -65.8% |
| Trade receivables | 40 | €5,092 | €1,740 | -€3,352 | -65.8% |
| Cash at bank and in hand | 54/58 | €191,333 | €244,659 | +€53,327 | +27.9% |
| Deferred charges and accrued income | 490/1 | - | €2,088 | +€2,088 | |
| Total equity and liabilities | 10/49 | €243,403 | €275,280 | +€31,878 | +13.1% |
| Equity | 10/15 | €158,865 | €99,898 | -€58,968 | -37.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,399 | €81,298 | +€40,898 | +101% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €38,539 | €79,438 | +€40,898 | +106% |
| Profit (loss) carried forward | 14 | €99,866 | - | -€99,866 | |
| Amounts payable | 17/49 | €84,537 | €175,382 | +€90,845 | +107% |
| Amounts payable within one year | 42/48 | €75,846 | €167,038 | +€91,192 | +120% |
| Trade debts | 44 | €1,304 | €1,071 | -€233 | -17.8% |
| Suppliers | 440/4 | €1,304 | €1,071 | -€233 | -17.8% |
| Taxes, remuneration and social security | 45 | €2,124 | €23,222 | +€21,098 | +993% |
| Taxes | 450/3 | €2,124 | €23,222 | +€21,098 | +993% |
| Other amounts payable | 47/48 | €72,418 | €142,745 | +€70,327 | +97.1% |
| Accrued charges and deferred income | 492/3 | €8,692 | €8,345 | -€347 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,752 | €20,186 | +€433 | +2.2% |
| Other operating charges | 640/8 | €951 | €748 | -€203 | -21.3% |
| Gross operating margin | 9900 | €75,214 | €82,965 | +€7,751 | +10.3% |
| Operating profit (loss) | 9901 | €54,510 | €62,030 | +€7,521 | +13.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -96.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -96.7% |
| Financial charges | 65/66B | €5,858 | €4,671 | -€1,188 | -20.3% |
| Recurring financial charges | 65 | €5,858 | €4,671 | -€1,188 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €48,652 | €57,360 | +€8,708 | +17.9% |
| Income taxes | 67/77 | €10,501 | €16,462 | +€5,961 | +56.8% |
| Profit (loss) for the period | 9904 | €38,151 | €40,898 | +€2,747 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,151 | €40,898 | +€2,747 | +7.2% |
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 23 October 2026 via checked.be.