Kris van der Beek: what changed
Kris van der Beek
Largest movements
- Receivables within one year +€45,535
up €45,535 (+30.8%), from €147,695 to €193,230
of which Trade receivables: +€45,535
- Cash -€20,213
down €20,213 (-89.8%), from €22,515 to €2,302
mainly Contributions, distributions and other (-€382,500) and Debts after one year (-€76,777)
- Tangible fixed assets -€14,983
down €14,983 (-5.5%), from €270,355 to €255,372
of which Land and buildings: -€9,948
- Other debts +€255,000
new in 2025: €255,000
- Reserves -€230,914
down €230,914 (-93.0%), from €248,365 to €17,451
- Debts after one year -€76,777
down €76,777 (-48.5%), from €158,210 to €81,434
of which Other amounts payable: -€57,341
- Tax, wage and social debts +€61,802
up €61,802 (+457%), from €13,522 to €75,324
- Gross operating margin +€46,799
up €46,799 (+27.2%), from €172,003 to €218,803
- Taxes +€12,439
up €12,439 (+35.2%), from €35,312 to €47,751
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 | €458,035 | €467,668 | +€9,633 | +2.1% |
| Fixed assets | 21/28 | €285,255 | €270,272 | -€14,983 | -5.3% |
| Tangible fixed assets | 22/27 | €270,355 | €255,372 | -€14,983 | -5.5% |
| Land and buildings | 22 | €244,325 | €234,378 | -€9,948 | -4.1% |
| Plant, machinery and equipment | 23 | €702 | €303 | -€399 | -56.8% |
| Furniture and vehicles | 24 | €10,100 | €8,913 | -€1,187 | -11.8% |
| Other tangible fixed assets | 26 | €15,229 | €11,779 | -€3,450 | -22.7% |
| Financial fixed assets | 28 | €14,900 | €14,900 | = | 0.0% |
| Current assets | 29/58 | €172,780 | €197,396 | +€24,615 | +14.2% |
| Amounts receivable within one year | 40/41 | €147,695 | €193,230 | +€45,535 | +30.8% |
| Trade receivables | 40 | €116,344 | €161,879 | +€45,535 | +39.1% |
| Other amounts receivable | 41 | €31,351 | €31,351 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,515 | €2,302 | -€20,213 | -89.8% |
| Deferred charges and accrued income | 490/1 | €2,570 | €1,864 | -€706 | -27.5% |
| Total equity and liabilities | 10/49 | €458,035 | €467,668 | +€9,633 | +2.1% |
| Equity | 10/15 | €266,965 | €36,051 | -€230,914 | -86.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €248,365 | €17,451 | -€230,914 | -93.0% |
| Distributable reserves | 133 | €248,365 | €17,451 | -€230,914 | -93.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €191,070 | €431,617 | +€240,547 | +126% |
| Amounts payable after more than one year | 17 | €158,210 | €81,434 | -€76,777 | -48.5% |
| Financial debts | 170/4 | €99,444 | €80,009 | -€19,435 | -19.5% |
| Other amounts payable | 178/9 | €58,766 | €1,425 | -€57,341 | -97.6% |
| Amounts payable within one year | 42/48 | €32,860 | €350,184 | +€317,323 | +966% |
| Current portion of amounts payable after more than one year | 42 | €19,047 | €19,435 | +€388 | +2.0% |
| Trade debts | 44 | €291 | €425 | +€133 | +45.7% |
| Suppliers | 440/4 | €291 | €425 | +€133 | +45.7% |
| Taxes, remuneration and social security | 45 | €13,522 | €75,324 | +€61,802 | +457% |
| Taxes | 450/3 | €13,522 | €75,324 | +€61,802 | +457% |
| Other amounts payable | 47/48 | - | €255,000 | +€255,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,316 | €16,073 | +€757 | +4.9% |
| Other operating charges | 640/8 | €1,865 | €1,823 | -€42 | -2.2% |
| Gross operating margin | 9900 | €172,003 | €218,803 | +€46,799 | +27.2% |
| Operating profit (loss) | 9901 | €154,822 | €200,906 | +€46,084 | +29.8% |
| Financial income | 75/76B | €1,076 | €929 | -€147 | -13.6% |
| Recurring financial income | 75 | €1,076 | €929 | -€147 | -13.6% |
| Financial charges | 65/66B | €2,899 | €2,498 | -€401 | -13.8% |
| Recurring financial charges | 65 | €2,899 | €2,498 | -€401 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €153,000 | €199,337 | +€46,337 | +30.3% |
| Income taxes | 67/77 | €35,312 | €47,751 | +€12,439 | +35.2% |
| Profit (loss) for the period | 9904 | €117,688 | €151,586 | +€33,898 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €117,688 | €151,586 | +€33,898 | +28.8% |
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 1 November 2026 via checked.be.