Bert Van Bogaert BV: 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 Bogaert BV
Largest movements
- Stocks and contracts +€15,918
new in 2025: €15,918
- Tangible fixed assets +€8,281
up €8,281 (+56.9%), from €14,553 to €22,835
of which Furniture and vehicles: +€9,932
- Receivables within one year +€8,068
up €8,068 (+11.1%), from €72,482 to €80,550
of which Trade receivables: +€74,143
- Other debts +€55,410
new in 2025: €55,410
- Profit (loss) carried forward -€15,289
down €15,289, from €5,540 to -€9,749
- Tax, wage and social debts -€4,629
down €4,629 (-68.7%), from €6,740 to €2,112
- Advances received -€3,656
down €3,656 (-100%), from €3,656 to €0
- Trade debts +€2,450
up €2,450 (+166%), from €1,478 to €3,928
- Gross operating margin -€34,422
down €34,422, from €22,385 to -€12,037
- Taxes -€10,230
down €10,230 (-100%), from €10,230 to €0
- Financial income -€3,621
down €3,621 (-100%), from €3,621 to €0
- Depreciation +€880
up €880 (+49.5%), from €1,778 to €2,658
- Other operating charges -€808
down €808 (-60.5%), from €1,336 to €528
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 | €90,216 | €124,502 | +€34,286 | +38.0% |
| Fixed assets | 21/28 | €14,553 | €22,835 | +€8,281 | +56.9% |
| Tangible fixed assets | 22/27 | €14,553 | €22,835 | +€8,281 | +56.9% |
| Furniture and vehicles | 24 | €0 | €9,932 | +€9,932 | |
| Other tangible fixed assets | 26 | €14,553 | €12,902 | -€1,651 | -11.3% |
| Current assets | 29/58 | €75,663 | €101,667 | +€26,004 | +34.4% |
| Stocks and contracts in progress | 3 | - | €15,918 | +€15,918 | |
| Stocks | 30/36 | - | €15,918 | +€15,918 | |
| Amounts receivable within one year | 40/41 | €72,482 | €80,550 | +€8,068 | +11.1% |
| Trade receivables | 40 | €6,407 | €80,550 | +€74,143 | +1,157% |
| Other amounts receivable | 41 | €66,075 | €0 | -€66,075 | -100% |
| Cash at bank and in hand | 54/58 | €1,485 | €2,710 | +€1,225 | +82.5% |
| Deferred charges and accrued income | 490/1 | €1,696 | €2,490 | +€794 | +46.8% |
| Total equity and liabilities | 10/49 | €90,216 | €124,502 | +€34,286 | +38.0% |
| Equity | 10/15 | €78,341 | €63,052 | -€15,289 | -19.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,600 | €66,600 | = | 0.0% |
| Distributable reserves | 133 | €66,600 | €66,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,540 | -€9,749 | -€15,289 | |
| Amounts payable | 17/49 | €11,875 | €61,450 | +€49,575 | +417% |
| Amounts payable within one year | 42/48 | €11,875 | €61,450 | +€49,575 | +417% |
| Trade debts | 44 | €1,478 | €3,928 | +€2,450 | +166% |
| Suppliers | 440/4 | €1,478 | €3,928 | +€2,450 | +166% |
| Advances received on contracts in progress | 46 | €3,656 | €0 | -€3,656 | -100% |
| Taxes, remuneration and social security | 45 | €6,740 | €2,112 | -€4,629 | -68.7% |
| Taxes | 450/3 | €6,740 | €2,112 | -€4,629 | -68.7% |
| Other amounts payable | 47/48 | - | €55,410 | +€55,410 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,778 | €2,658 | +€880 | +49.5% |
| Other operating charges | 640/8 | €1,336 | €528 | -€808 | -60.5% |
| Gross operating margin | 9900 | €22,385 | -€12,037 | -€34,422 | |
| Operating profit (loss) | 9901 | €19,271 | -€15,223 | -€34,494 | |
| Financial income | 75/76B | €3,621 | €0 | -€3,621 | -100% |
| Recurring financial income | 75 | €3,621 | €0 | -€3,621 | -100% |
| Financial charges | 65/66B | €65 | €67 | +€1 | +2.0% |
| Recurring financial charges | 65 | €65 | €67 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €22,826 | -€15,289 | -€38,116 | |
| Income taxes | 67/77 | €10,230 | €0 | -€10,230 | -100% |
| Profit (loss) for the period | 9904 | €12,597 | -€15,289 | -€27,886 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,597 | -€15,289 | -€27,886 |
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 19 October 2026 via checked.be.