Beheer Van Den Borre: 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.
Beheer Van Den Borre
Largest movements
- Tangible fixed assets -€4,123
down €4,123 (-5.4%), from €76,449 to €72,326
- Profit (loss) carried forward -€10,552
down €10,552 (-55.6%), from -€18,969 to -€29,521
- Other debts +€5,930
up €5,930 (+10.9%), from €54,235 to €60,165
- Other operating charges +€4,162
up €4,162 (+233%), from €1,788 to €5,950
- Gross operating margin +€1,047
up €1,047 (+91.4%), from -€1,145 to -€99
- Depreciation +€82
up €82 (+2.0%), from €4,041 to €4,123
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 | €79,136 | €74,596 | -€4,540 | -5.7% |
| Fixed assets | 21/28 | €76,449 | €72,326 | -€4,123 | -5.4% |
| Tangible fixed assets | 22/27 | €76,449 | €72,326 | -€4,123 | -5.4% |
| Land and buildings | 22 | €76,449 | €72,326 | -€4,123 | -5.4% |
| Current assets | 29/58 | €2,687 | €2,271 | -€417 | -15.5% |
| Amounts receivable within one year | 40/41 | €2,000 | €2,031 | +€31 | +1.5% |
| Trade receivables | 40 | - | €31 | +€31 | |
| Other amounts receivable | 41 | €2,000 | €2,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €687 | €240 | -€447 | -65.1% |
| Total equity and liabilities | 10/49 | €79,136 | €74,596 | -€4,540 | -5.7% |
| Equity | 10/15 | €24,901 | €14,349 | -€10,552 | -42.4% |
| Contributions | 10/11 | €19,840 | €19,840 | = | 0.0% |
| Reserves | 13 | €24,030 | €24,030 | = | 0.0% |
| Distributable reserves | 133 | €24,030 | €24,030 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,969 | -€29,521 | -€10,552 | -55.6% |
| Amounts payable | 17/49 | €54,235 | €60,248 | +€6,012 | +11.1% |
| Amounts payable within one year | 42/48 | €54,235 | €60,248 | +€6,012 | +11.1% |
| Trade debts | 44 | €0 | €82 | +€82 | |
| Suppliers | 440/4 | €0 | €82 | +€82 | |
| Other amounts payable | 47/48 | €54,235 | €60,165 | +€5,930 | +10.9% |
| Non-recurring operating income | 76A | - | €340 | +€340 | |
| Remuneration, social security and pensions | 62 | €228 | €219 | -€9 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,041 | €4,123 | +€82 | +2.0% |
| Other operating charges | 640/8 | €1,788 | €5,950 | +€4,162 | +233% |
| Gross operating margin | 9900 | -€1,145 | -€99 | +€1,047 | +91.4% |
| Operating profit (loss) | 9901 | -€7,202 | -€10,392 | -€3,189 | -44.3% |
| Financial charges | 65/66B | €162 | €161 | -€1 | -0.7% |
| Recurring financial charges | 65 | €162 | €161 | -€1 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,364 | -€10,552 | -€3,188 | -43.3% |
| Profit (loss) for the period | 9904 | -€7,364 | -€10,552 | -€3,188 | -43.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,364 | -€10,552 | -€3,188 | -43.3% |
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 26 October 2026 via checked.be.