Frederik Van Den Berge: what changed
Frederik Van Den Berge
Largest movements
- Receivables within one year -€2,705
down €2,705 (-24.0%), from €11,283 to €8,578
of which Trade receivables: -€2,369
- Cash -€1,004
down €1,004 (-4.6%), from €21,880 to €20,875
mainly Tax, wage and social debts (-€4,277) and Other debts (-€2,208)
- Tax, wage and social debts -€4,277
down €4,277 (-53.0%), from €8,071 to €3,795
of which Remuneration and social security: -€2,907
- Other debts -€2,208
down €2,208 (-43.8%), from €5,044 to €2,836
- Contributions +€2,000
new in 2025: €2,000
- Trade debts +€898
up €898 (+138%), from €652 to €1,550
- Profit (loss) carried forward -€397
down €397 (-1.7%), from €23,347 to €22,950
- Gross operating margin -€26,844
down €26,844 (-82.7%), from €32,467 to €5,623
- Taxes -€4,631
down €4,631 (-78.3%), from €5,918 to €1,287
- Staff costs +€529
up €529 (+27.5%), from €1,924 to €2,452
- Financial charges +€425
up €425 (+77.5%), from €549 to €974
- Other operating charges +€334
up €334 (+54.2%), from €616 to €949
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 | €37,115 | €33,130 | -€3,984 | -10.7% |
| Fixed assets | 21/28 | €3,460 | €3,103 | -€357 | -10.3% |
| Tangible fixed assets | 22/27 | €3,460 | €3,103 | -€357 | -10.3% |
| Land and buildings | 22 | €3,460 | €3,103 | -€357 | -10.3% |
| Current assets | 29/58 | €33,654 | €30,027 | -€3,627 | -10.8% |
| Amounts receivable within one year | 40/41 | €11,283 | €8,578 | -€2,705 | -24.0% |
| Trade receivables | 40 | €9,201 | €6,833 | -€2,369 | -25.7% |
| Other amounts receivable | 41 | €2,082 | €1,745 | -€337 | -16.2% |
| Cash at bank and in hand | 54/58 | €21,880 | €20,875 | -€1,004 | -4.6% |
| Deferred charges and accrued income | 490/1 | €492 | €574 | +€83 | +16.8% |
| Total equity and liabilities | 10/49 | €37,115 | €33,130 | -€3,984 | -10.7% |
| Equity | 10/15 | €23,347 | €24,950 | +€1,603 | +6.9% |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €23,347 | €22,950 | -€397 | -1.7% |
| Amounts payable | 17/49 | €13,767 | €8,180 | -€5,587 | -40.6% |
| Amounts payable within one year | 42/48 | €13,767 | €8,180 | -€5,587 | -40.6% |
| Trade debts | 44 | €652 | €1,550 | +€898 | +138% |
| Suppliers | 440/4 | €652 | €1,550 | +€898 | +138% |
| Taxes, remuneration and social security | 45 | €8,071 | €3,795 | -€4,277 | -53.0% |
| Taxes | 450/3 | €5,165 | €3,795 | -€1,370 | -26.5% |
| Remuneration and social security | 454/9 | €2,907 | - | -€2,907 | |
| Other amounts payable | 47/48 | €5,044 | €2,836 | -€2,208 | -43.8% |
| Remuneration, social security and pensions | 62 | €1,924 | €2,452 | +€529 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114 | €357 | +€244 | +215% |
| Other operating charges | 640/8 | €616 | €949 | +€334 | +54.2% |
| Gross operating margin | 9900 | €32,467 | €5,623 | -€26,844 | -82.7% |
| Operating profit (loss) | 9901 | €29,814 | €1,864 | -€27,950 | -93.7% |
| Financial charges | 65/66B | €549 | €974 | +€425 | +77.5% |
| Recurring financial charges | 65 | €549 | €974 | +€425 | +77.5% |
| Profit (loss) for the period before taxes | 9903 | €29,266 | €890 | -€28,376 | -97.0% |
| Income taxes | 67/77 | €5,918 | €1,287 | -€4,631 | -78.3% |
| Profit (loss) for the period | 9904 | €23,347 | -€397 | -€23,745 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,347 | -€397 | -€23,745 |
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 3 November 2026 via checked.be.