VANBRABANT CAROLINE: 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 CAROLINE
Largest movements
- Cash +€54,187
up €54,187 (+92.2%), from €58,798 to €112,985
mainly Net result for the year (+€89,430) and Receivables within one year (+€26,968)
- Receivables within one year -€26,968
down €26,968 (-25.2%), from €106,946 to €79,978
of which Other amounts receivable: -€24,459
- Reserves +€39,698
up €39,698 (+25.3%), from €157,025 to €196,723
of which Distributable reserves: +€39,698
- Other debts -€25,000
down €25,000 (-33.3%), from €75,000 to €50,000
- Trade debts +€22,988
up €22,988 (+2,205%), from €1,043 to €24,030
- Tax, wage and social debts -€12,058
down €12,058 (-65.3%), from €18,470 to €6,411
of which Taxes: -€14,714
- Gross operating margin +€25,384
up €25,384 (+24.7%), from €102,566 to €127,950
- Taxes +€9,460
up €9,460 (+47.6%), from €19,864 to €29,324
- Financial income -€5,094
down €5,094 (-79.4%), from €6,418 to €1,324
- Depreciation -€2,741
down €2,741 (-26.1%), from €10,498 to €7,757
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 | €260,482 | €285,841 | +€25,359 | +9.7% |
| Fixed assets | 21/28 | €23,642 | €23,397 | -€246 | -1.0% |
| Tangible fixed assets | 22/27 | €22,180 | €21,935 | -€246 | -1.1% |
| Land and buildings | 22 | €1,999 | €641 | -€1,358 | -67.9% |
| Plant, machinery and equipment | 23 | €12,810 | €15,294 | +€2,484 | +19.4% |
| Furniture and vehicles | 24 | €7,371 | €6,000 | -€1,371 | -18.6% |
| Financial fixed assets | 28 | €1,462 | €1,462 | = | 0.0% |
| Current assets | 29/58 | €236,839 | €262,444 | +€25,605 | +10.8% |
| Amounts receivable within one year | 40/41 | €106,946 | €79,978 | -€26,968 | -25.2% |
| Trade receivables | 40 | €2,509 | - | -€2,509 | |
| Other amounts receivable | 41 | €104,437 | €79,978 | -€24,459 | -23.4% |
| Current investments | 50/53 | €69,481 | €69,481 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €58,798 | €112,985 | +€54,187 | +92.2% |
| Deferred charges and accrued income | 490/1 | €1,614 | - | -€1,614 | |
| Total equity and liabilities | 10/49 | €260,482 | €285,841 | +€25,359 | +9.7% |
| Equity | 10/15 | €165,970 | €205,399 | +€39,430 | +23.8% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €157,025 | €196,723 | +€39,698 | +25.3% |
| Tax-exempt reserves | 132 | €24,782 | €24,782 | = | 0.0% |
| Distributable reserves | 133 | €132,243 | €171,941 | +€39,698 | +30.0% |
| Profit (loss) carried forward | 14 | €268 | - | -€268 | |
| Amounts payable | 17/49 | €94,512 | €80,441 | -€14,071 | -14.9% |
| Amounts payable within one year | 42/48 | €94,512 | €80,441 | -€14,071 | -14.9% |
| Trade debts | 44 | €1,043 | €24,030 | +€22,988 | +2,205% |
| Suppliers | 440/4 | €1,043 | €24,030 | +€22,988 | +2,205% |
| Taxes, remuneration and social security | 45 | €18,470 | €6,411 | -€12,058 | -65.3% |
| Taxes | 450/3 | €18,470 | €3,756 | -€14,714 | -79.7% |
| Remuneration and social security | 454/9 | - | €2,655 | +€2,655 | |
| Other amounts payable | 47/48 | €75,000 | €50,000 | -€25,000 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,498 | €7,757 | -€2,741 | -26.1% |
| Other operating charges | 640/8 | €2,081 | €2,123 | +€42 | +2.0% |
| Gross operating margin | 9900 | €102,566 | €127,950 | +€25,384 | +24.7% |
| Operating profit (loss) | 9901 | €89,987 | €118,070 | +€28,083 | +31.2% |
| Financial income | 75/76B | €6,418 | €1,324 | -€5,094 | -79.4% |
| Recurring financial income | 75 | €6,418 | €1,324 | -€5,094 | -79.4% |
| Financial charges | 65/66B | €1,273 | €640 | -€634 | -49.8% |
| Recurring financial charges | 65 | €1,273 | €640 | -€634 | -49.8% |
| Profit (loss) for the period before taxes | 9903 | €95,132 | €118,754 | +€23,622 | +24.8% |
| Income taxes | 67/77 | €19,864 | €29,324 | +€9,460 | +47.6% |
| Profit (loss) for the period | 9904 | €75,268 | €89,430 | +€14,161 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €75,268 | €89,430 | +€14,161 | +18.8% |
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 20 October 2026 via checked.be.