Bert van Bavel Beheer: 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.
Bert van Bavel Beheer
Largest movements
- Cash +€10,874
up €10,874 (+198%), from €5,484 to €16,358
mainly Net result for the year (+€6,912) and Tax, wage and social debts (+€2,501)
- Reserves +€6,912
up €6,912 (+41.5%), from €16,639 to €23,551
- Tax, wage and social debts +€2,501
up €2,501 (+46.1%), from €5,423 to €7,924
- Other debts +€787
up €787 (+10.7%), from €7,330 to €8,117
- Gross operating margin +€6,285
up €6,285 (+169%), from €3,716 to €10,000
- Taxes +€1,787
up €1,787 (+235%), from €762 to €2,549
- Financial income +€510
new in 2025: €510
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 | €54,392 | €64,592 | +€10,200 | +18.8% |
| Fixed assets | 21/28 | €31,090 | €30,600 | -€491 | -1.6% |
| Tangible fixed assets | 22/27 | €1,090 | €600 | -€491 | -45.0% |
| Plant, machinery and equipment | 23 | €1,090 | €600 | -€491 | -45.0% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €23,302 | €33,992 | +€10,691 | +45.9% |
| Amounts receivable within one year | 40/41 | €17,818 | €17,635 | -€183 | -1.0% |
| Other amounts receivable | 41 | €17,818 | €17,635 | -€183 | -1.0% |
| Cash at bank and in hand | 54/58 | €5,484 | €16,358 | +€10,874 | +198% |
| Total equity and liabilities | 10/49 | €54,392 | €64,592 | +€10,200 | +18.8% |
| Equity | 10/15 | €41,639 | €48,551 | +€6,912 | +16.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €16,639 | €23,551 | +€6,912 | +41.5% |
| Distributable reserves | 133 | €16,639 | €23,551 | +€6,912 | +41.5% |
| Amounts payable | 17/49 | €12,753 | €16,041 | +€3,288 | +25.8% |
| Amounts payable within one year | 42/48 | €12,753 | €16,041 | +€3,288 | +25.8% |
| Taxes, remuneration and social security | 45 | €5,423 | €7,924 | +€2,501 | +46.1% |
| Taxes | 450/3 | €5,423 | €7,924 | +€2,501 | +46.1% |
| Other amounts payable | 47/48 | €7,330 | €8,117 | +€787 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €491 | €491 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €3,716 | €10,000 | +€6,285 | +169% |
| Operating profit (loss) | 9901 | €2,719 | €8,990 | +€6,270 | +231% |
| Financial income | 75/76B | - | €510 | +€510 | |
| Recurring financial income | 75 | - | €510 | +€510 | |
| Financial charges | 65/66B | €38 | €38 | = | 0.0% |
| Recurring financial charges | 65 | €38 | €38 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,681 | €9,462 | +€6,780 | +253% |
| Income taxes | 67/77 | €762 | €2,549 | +€1,787 | +235% |
| Profit (loss) for the period | 9904 | €1,919 | €6,912 | +€4,993 | +260% |
| Profit (loss) for the period to be appropriated | 9905 | €1,919 | €6,912 | +€4,993 | +260% |
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 24 October 2026 via checked.be.