FRIE VAN dEN BERGH: 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.
FRIE VAN dEN BERGH
Largest movements
- Receivables within one year -€25,549
down €25,549 (-88.2%), from €28,961 to €3,412
of which Trade receivables: -€28,961
- Deferred charges and accrued income +€24,340
up €24,340 (+1,587%), from €1,534 to €25,874
- Cash -€9,259
down €9,259 (-8.4%), from €110,141 to €100,881
mainly Trade debts (-€25,066) and Deferred charges and accrued income (-€24,340)
- Financial fixed assets -€2,000
down €2,000 (-100%), from €2,000 to €0
- Trade debts -€25,066
down €25,066 (-43.0%), from €58,251 to €33,185
- Reserves +€11,314
up €11,314 (+13.7%), from €82,658 to €93,972
- Gross operating margin -€21,679
down €21,679 (-55.0%), from €39,401 to €17,722
- Taxes -€4,375
down €4,375 (-43.9%), from €9,963 to €5,588
- Financial income -€543
down €543 (-48.7%), from €1,115 to €572
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,236 | €150,618 | -€11,618 | -7.2% |
| Fixed assets | 21/28 | €2,411 | €876 | -€1,535 | -63.7% |
| Tangible fixed assets | 22/27 | €411 | €876 | +€465 | +113% |
| Plant, machinery and equipment | 23 | €411 | €876 | +€465 | +113% |
| Financial fixed assets | 28 | €2,000 | €0 | -€2,000 | -100% |
| Current assets | 29/58 | €159,826 | €149,743 | -€10,083 | -6.3% |
| Stocks and contracts in progress | 3 | €1,513 | €1,513 | = | 0.0% |
| Stocks | 30/36 | €1,513 | €1,513 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,961 | €3,412 | -€25,549 | -88.2% |
| Trade receivables | 40 | €28,961 | €0 | -€28,961 | -100% |
| Other amounts receivable | 41 | €0 | €3,412 | +€3,412 | |
| Current investments | 50/53 | €17,677 | €18,062 | +€385 | +2.2% |
| Cash at bank and in hand | 54/58 | €110,141 | €100,881 | -€9,259 | -8.4% |
| Deferred charges and accrued income | 490/1 | €1,534 | €25,874 | +€24,340 | +1,587% |
| Total equity and liabilities | 10/49 | €162,236 | €150,618 | -€11,618 | -7.2% |
| Equity | 10/15 | €101,258 | €112,572 | +€11,314 | +11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,658 | €93,972 | +€11,314 | +13.7% |
| Distributable reserves | 133 | €82,658 | €93,972 | +€11,314 | +13.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €60,979 | €38,047 | -€22,932 | -37.6% |
| Amounts payable within one year | 42/48 | €60,979 | €36,906 | -€24,073 | -39.5% |
| Trade debts | 44 | €58,251 | €33,185 | -€25,066 | -43.0% |
| Suppliers | 440/4 | €58,251 | €33,185 | -€25,066 | -43.0% |
| Taxes, remuneration and social security | 45 | €963 | €963 | = | 0.0% |
| Taxes | 450/3 | €963 | €963 | = | 0.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,765 | €2,758 | +€993 | +56.3% |
| Accrued charges and deferred income | 492/3 | - | €1,141 | +€1,141 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €413 | €448 | +€35 | +8.5% |
| Other operating charges | 640/8 | €707 | €858 | +€151 | +21.4% |
| Gross operating margin | 9900 | €39,401 | €17,722 | -€21,679 | -55.0% |
| Operating profit (loss) | 9901 | €38,281 | €16,416 | -€21,865 | -57.1% |
| Financial income | 75/76B | €1,115 | €572 | -€543 | -48.7% |
| Recurring financial income | 75 | €1,115 | €572 | -€543 | -48.7% |
| Financial charges | 65/66B | €185 | €87 | -€98 | -53.2% |
| Recurring financial charges | 65 | €185 | €87 | -€98 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | €39,212 | €16,902 | -€22,310 | -56.9% |
| Income taxes | 67/77 | €9,963 | €5,588 | -€4,375 | -43.9% |
| Profit (loss) for the period | 9904 | €29,249 | €11,314 | -€17,935 | -61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,249 | €11,314 | -€17,935 | -61.3% |
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 30 October 2026 via checked.be.