VANDEN BREMPT DANIEL: what changed
VANDEN BREMPT DANIEL
Largest movements
- Cash +€7,706
up €7,706 (+354%), from €2,179 to €9,886
mainly Other debts (+€6,835) and Net result for the year (+€5,741)
- Other debts +€6,835
up €6,835 (+83.8%), from €8,154 to €14,989
- Reserves +€5,741
up €5,741 (+4.9%), from €116,791 to €122,532
of which Distributable reserves: +€5,741
- Trade debts -€4,975
down €4,975 (-37.6%), from €13,246 to €8,271
- Tax, wage and social debts -€1,941
down €1,941 (-77.3%), from €2,510 to €569
- Short-term financial debts +€1,766
new in 2025: €1,766
- Gross operating margin -€3,839
down €3,839 (-37.0%), from €10,372 to €6,533
- Taxes -€688
down €688 (-20.5%), from €3,350 to €2,662
- Financial charges -€485
down €485 (-32.5%), from €1,493 to €1,008
- Other operating charges -€465
down €465 (-40.0%), from €1,164 to €699
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,600 | €159,027 | +€7,427 | +4.9% |
| Fixed assets | 21/28 | €327 | €0 | -€327 | -100% |
| Tangible fixed assets | 22/27 | €327 | €0 | -€327 | -100% |
| Plant, machinery and equipment | 23 | €327 | €0 | -€327 | -100% |
| Current assets | 29/58 | €151,273 | €159,027 | +€7,754 | +5.1% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,970 | €29,142 | +€1,171 | +4.2% |
| Trade receivables | 40 | €19,420 | €24,542 | +€5,123 | +26.4% |
| Other amounts receivable | 41 | €8,551 | €4,599 | -€3,952 | -46.2% |
| Cash at bank and in hand | 54/58 | €2,179 | €9,886 | +€7,706 | +354% |
| Deferred charges and accrued income | 490/1 | €1,124 | €0 | -€1,124 | -100% |
| Total equity and liabilities | 10/49 | €151,600 | €159,027 | +€7,427 | +4.9% |
| Equity | 10/15 | €127,691 | €133,432 | +€5,741 | +4.5% |
| Contributions | 10/11 | €10,900 | €10,900 | = | 0.0% |
| Reserves | 13 | €116,791 | €122,532 | +€5,741 | +4.9% |
| Non-distributable reserves | 130/1 | €1,935 | €1,935 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,935 | €0 | -€1,935 | -100% |
| Other | 1319 | - | €1,935 | +€1,935 | |
| Distributable reserves | 133 | €114,856 | €120,597 | +€5,741 | +5.0% |
| Amounts payable | 17/49 | €23,909 | €25,595 | +€1,686 | +7.1% |
| Amounts payable within one year | 42/48 | €23,909 | €25,595 | +€1,686 | +7.1% |
| Financial debts | 43 | - | €1,766 | +€1,766 | |
| Credit institutions | 430/8 | - | €1,766 | +€1,766 | |
| Trade debts | 44 | €13,246 | €8,271 | -€4,975 | -37.6% |
| Suppliers | 440/4 | €13,246 | €8,271 | -€4,975 | -37.6% |
| Taxes, remuneration and social security | 45 | €2,510 | €569 | -€1,941 | -77.3% |
| Taxes | 450/3 | €2,510 | €569 | -€1,941 | -77.3% |
| Other amounts payable | 47/48 | €8,154 | €14,989 | +€6,835 | +83.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374 | €327 | -€47 | -12.6% |
| Other operating charges | 640/8 | €1,164 | €699 | -€465 | -40.0% |
| Gross operating margin | 9900 | €10,372 | €6,533 | -€3,839 | -37.0% |
| Operating profit (loss) | 9901 | €8,834 | €5,507 | -€3,327 | -37.7% |
| Financial income | 75/76B | €3,851 | €3,904 | +€53 | +1.4% |
| Recurring financial income | 75 | €3,851 | €3,904 | +€53 | +1.4% |
| Financial charges | 65/66B | €1,493 | €1,008 | -€485 | -32.5% |
| Recurring financial charges | 65 | €1,493 | €1,008 | -€485 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €11,192 | €8,403 | -€2,789 | -24.9% |
| Income taxes | 67/77 | €3,350 | €2,662 | -€688 | -20.5% |
| Profit (loss) for the period | 9904 | €7,842 | €5,741 | -€2,101 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,842 | €5,741 | -€2,101 | -26.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.