Vanbrussel Esther: 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.
Vanbrussel Esther
Largest movements
- Current investments +€29,000
up €29,000 (+362.5%), from €8,000 to €37,000
- Cash +€10,158
up €10,158 (+21.6%), from €47,130 to €57,288
mainly Net result for the year (+€42,580) and Tax, wage and social debts (+€388)
- Receivables within one year +€4,144
up €4,144 (+1232.5%), from €336 to €4,480
of which Trade receivables: +€4,480
- Reserves +€81,558
new in 2025: €81,558
- Profit (loss) carried forward -€38,978
no longer reported in 2025 (was €38,978)
- Financial income +€3,791
up €3,791 (+13250.8%), from €29 to €3,820
- Taxes +€1,438
up €1,438 (+14.0%), from €10,304 to €11,742
- Gross operating margin +€1,314
up €1,314 (+2.6%), from €49,781 to €51,096
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 | €57,008 | €99,977 | +€42,968 | +75.4% |
| Current assets | 29/58 | €57,008 | €99,977 | +€42,968 | +75.4% |
| Amounts receivable within one year | 40/41 | €336 | €4,480 | +€4,144 | +1232.5% |
| Trade receivables | 40 | - | €4,480 | +€4,480 | |
| Other amounts receivable | 41 | €336 | - | -€336 | |
| Current investments | 50/53 | €8,000 | €37,000 | +€29,000 | +362.5% |
| Cash at bank and in hand | 54/58 | €47,130 | €57,288 | +€10,158 | +21.6% |
| Deferred charges and accrued income | 490/1 | €1,543 | €1,209 | -€334 | -21.6% |
| Total equity and liabilities | 10/49 | €57,008 | €99,977 | +€42,968 | +75.4% |
| Equity | 10/15 | €43,978 | €86,558 | +€42,580 | +96.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €81,558 | +€81,558 | |
| Distributable reserves | 133 | - | €81,558 | +€81,558 | |
| Profit (loss) carried forward | 14 | €38,978 | - | -€38,978 | |
| Amounts payable | 17/49 | €13,030 | €13,419 | +€388 | +3.0% |
| Amounts payable within one year | 42/48 | €13,030 | €13,419 | +€388 | +3.0% |
| Taxes, remuneration and social security | 45 | €13,030 | €13,419 | +€388 | +3.0% |
| Taxes | 450/3 | €13,030 | €13,238 | +€208 | +1.6% |
| Remuneration and social security | 454/9 | - | €180 | +€180 | |
| Other operating charges | 640/8 | €505 | €550 | +€45 | +9.0% |
| Gross operating margin | 9900 | €49,781 | €51,096 | +€1,314 | +2.6% |
| Operating profit (loss) | 9901 | €49,277 | €50,546 | +€1,269 | +2.6% |
| Financial income | 75/76B | €29 | €3,820 | +€3,791 | +13250.8% |
| Recurring financial income | 75 | €29 | €3,820 | +€3,791 | +13250.8% |
| Financial charges | 65/66B | €23 | €44 | +€21 | +89.1% |
| Recurring financial charges | 65 | €23 | €44 | +€21 | +89.1% |
| Profit (loss) for the period before taxes | 9903 | €49,282 | €54,322 | +€5,040 | +10.2% |
| Income taxes | 67/77 | €10,304 | €11,742 | +€1,438 | +14.0% |
| Profit (loss) for the period | 9904 | €38,978 | €42,580 | +€3,602 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,978 | €42,580 | +€3,602 | +9.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.