VANBRUWAENE TECHNICS: 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.
VANBRUWAENE TECHNICS
Largest movements
- Tangible fixed assets +€61,591
up €61,591 (+34.9%), from €176,667 to €238,258
of which Furniture and vehicles: +€64,164
- Cash +€18,287
up €18,287 (+33.2%), from €55,096 to €73,384
mainly Net result for the year (+€34,770) and Debts after one year (+€29,674)
- Debts after one year +€29,674
up €29,674 (+21.3%), from €139,350 to €169,024
- Reserves +€23,005
up €23,005 (+33.6%), from €68,424 to €91,429
of which Distributable reserves: +€23,005
- Other debts +€13,364
up €13,364 (+34,865%), from €38 to €13,402
- Current portion of long-term debt +€11,611
up €11,611 (+103%), from €11,290 to €22,901
- Gross operating margin +€17,624
up €17,624 (+34.2%), from €51,488 to €69,111
- Depreciation +€10,895
up €10,895 (+105%), from €10,352 to €21,246
- Financial charges +€1,289
up €1,289 (+53.0%), from €2,431 to €3,720
- Taxes +€1,033
up €1,033 (+13.8%), from €7,490 to €8,523
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 | €246,630 | €326,800 | +€80,170 | +32.5% |
| Fixed assets | 21/28 | €176,667 | €238,258 | +€61,591 | +34.9% |
| Tangible fixed assets | 22/27 | €176,667 | €238,258 | +€61,591 | +34.9% |
| Land and buildings | 22 | €176,051 | €173,771 | -€2,280 | -1.3% |
| Plant, machinery and equipment | 23 | €617 | €324 | -€293 | -47.4% |
| Furniture and vehicles | 24 | - | €64,164 | +€64,164 | |
| Current assets | 29/58 | €69,963 | €88,541 | +€18,579 | +26.6% |
| Amounts receivable within one year | 40/41 | €13,654 | €13,871 | +€217 | +1.6% |
| Trade receivables | 40 | €13,144 | €12,394 | -€749 | -5.7% |
| Other amounts receivable | 41 | €510 | €1,477 | +€967 | +189% |
| Cash at bank and in hand | 54/58 | €55,096 | €73,384 | +€18,287 | +33.2% |
| Deferred charges and accrued income | 490/1 | €1,213 | €1,287 | +€74 | +6.1% |
| Total equity and liabilities | 10/49 | €246,630 | €326,800 | +€80,170 | +32.5% |
| Equity | 10/15 | €87,024 | €110,029 | +€23,005 | +26.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,424 | €91,429 | +€23,005 | +33.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €68,424 | €91,429 | +€23,005 | +33.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €159,606 | €216,771 | +€57,164 | +35.8% |
| Amounts payable after more than one year | 17 | €139,350 | €169,024 | +€29,674 | +21.3% |
| Financial debts | 170/4 | €139,350 | €169,024 | +€29,674 | +21.3% |
| Amounts payable within one year | 42/48 | €20,076 | €47,747 | +€27,671 | +138% |
| Current portion of amounts payable after more than one year | 42 | €11,290 | €22,901 | +€11,611 | +103% |
| Trade debts | 44 | €2,146 | €3,846 | +€1,700 | +79.3% |
| Suppliers | 440/4 | €2,146 | €3,846 | +€1,700 | +79.3% |
| Taxes, remuneration and social security | 45 | €6,602 | €7,598 | +€996 | +15.1% |
| Taxes | 450/3 | €6,602 | €7,598 | +€996 | +15.1% |
| Other amounts payable | 47/48 | €38 | €13,402 | +€13,364 | +34,865% |
| Accrued charges and deferred income | 492/3 | €180 | €0 | -€180 | -100% |
| Non-recurring operating income | 76A | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,352 | €21,246 | +€10,895 | +105% |
| Other operating charges | 640/8 | €861 | €852 | -€9 | -1.1% |
| Gross operating margin | 9900 | €51,488 | €69,111 | +€17,624 | +34.2% |
| Operating profit (loss) | 9901 | €40,275 | €47,013 | +€6,738 | +16.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,431 | €3,720 | +€1,289 | +53.0% |
| Recurring financial charges | 65 | €2,431 | €3,720 | +€1,289 | +53.0% |
| Profit (loss) for the period before taxes | 9903 | €37,845 | €43,293 | +€5,449 | +14.4% |
| Income taxes | 67/77 | €7,490 | €8,523 | +€1,033 | +13.8% |
| Profit (loss) for the period | 9904 | €30,355 | €34,770 | +€4,415 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,355 | €34,770 | +€4,415 | +14.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.