MARC VAN DE BERCKT: what changed
What changed
MARC VAN DE BERCKT
NACE 39.000, Remediation activities and other waste management service activities
filed annual accounts (NBB)
Net result for the year
€46,765
2024 · €30,211+€16,555
Equity
€343,744
2024 · €307,155+€36,589
Cash
€251,713
2024 · €149,660+€102,052
Balance sheet total
€410,559
2024 · €367,198+€43,361
Largest movements
Assets
- Cash +€102,052
up €102,052 (+68.2%), from €149,660 to €251,713
mainly Depreciation (+€63,462) and Net result for the year (+€46,765)
- Tangible fixed assets -€41,749
down €41,749 (-21.5%), from €194,036 to €152,287
of which Furniture and vehicles: -€50,241
- Receivables within one year -€17,258
down €17,258 (-78.7%), from €21,923 to €4,665
of which Other amounts receivable: -€12,234
Equity and liabilities
- Reserves +€36,589
up €36,589 (+12.7%), from €288,555 to €325,144
of which Distributable reserves: +€36,589
- Current portion of long-term debt +€10,539
up €10,539 (+113%), from €9,333 to €19,872
Income statement
- Gross operating margin +€47,373
up €47,373 (+54.0%), from €87,798 to €135,171
- Depreciation +€17,227
up €17,227 (+37.3%), from €46,235 to €63,462
- Taxes +€11,688
up €11,688 (+175%), from €6,662 to €18,351
- Financial charges +€1,531
up €1,531 (+51.0%), from €3,005 to €4,536
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.
Result 2024
€30,211
Gross operating margin
+€47,373
Depreciation
-€17,227
Other operating charges
+€228
Financial income
-€600
Financial charges
-€1,531
Taxes
-€11,688
Result 2025
€46,765
raises the resultlowers the result
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.
From operations
+€124,302
Investment
-€21,713
Financing
-€537
Cash 2024
€149,660
From operations (derived)
+€124,302
Net result for the year
+€46,765
Depreciation
+€63,462
Receivables within one year
+€17,258
Deferred charges and accrued income
-€316
Trade debts
-€337
Tax, wage and social debts
-€2,531
Investment (derived)
-€21,713
Investment in fixed assets (net)
-€21,713
Financing
-€537
Debts after one year
-€899
Current portion of long-term debt
+€10,539
Contributions, distributions and other
-€10,177
Cash 2025
€251,713
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €367,198 | €410,559 | +€43,361 | +11.8% |
| Fixed assets | 21/28 | €194,036 | €152,287 | -€41,749 | -21.5% |
| Tangible fixed assets | 22/27 | €194,036 | €152,287 | -€41,749 | -21.5% |
| Land and buildings | 22 | €41,867 | €33,413 | -€8,454 | -20.2% |
| Plant, machinery and equipment | 23 | €9,575 | €8,263 | -€1,312 | -13.7% |
| Furniture and vehicles | 24 | €142,594 | €92,353 | -€50,241 | -35.2% |
| Leasing and similar rights | 25 | €0 | €18,258 | +€18,258 | |
| Current assets | 29/58 | €173,162 | €258,272 | +€85,111 | +49.2% |
| Amounts receivable within one year | 40/41 | €21,923 | €4,665 | -€17,258 | -78.7% |
| Trade receivables | 40 | €7,737 | €2,713 | -€5,024 | -64.9% |
| Other amounts receivable | 41 | €14,186 | €1,951 | -€12,234 | -86.2% |
| Cash at bank and in hand | 54/58 | €149,660 | €251,713 | +€102,052 | +68.2% |
| Deferred charges and accrued income | 490/1 | €1,579 | €1,895 | +€316 | +20.0% |
| Total equity and liabilities | 10/49 | €367,198 | €410,559 | +€43,361 | +11.8% |
| Equity | 10/15 | €307,155 | €343,744 | +€36,589 | +11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €288,555 | €325,144 | +€36,589 | +12.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €857 | €857 | = | 0.0% |
| Distributable reserves | 133 | €287,697 | €324,286 | +€36,589 | +12.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €60,043 | €66,815 | +€6,772 | +11.3% |
| Amounts payable after more than one year | 17 | €39,902 | €39,003 | -€899 | -2.3% |
| Financial debts | 170/4 | €39,902 | €39,003 | -€899 | -2.3% |
| Amounts payable within one year | 42/48 | €20,141 | €27,813 | +€7,672 | +38.1% |
| Current portion of amounts payable after more than one year | 42 | €9,333 | €19,872 | +€10,539 | +113% |
| Trade debts | 44 | €3,831 | €3,494 | -€337 | -8.8% |
| Suppliers | 440/4 | €3,831 | €3,494 | -€337 | -8.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,977 | €4,447 | -€2,531 | -36.3% |
| Taxes | 450/3 | €6,977 | €697 | -€6,281 | -90.0% |
| Remuneration and social security | 454/9 | €0 | €3,750 | +€3,750 | |
| Non-recurring operating income | 76A | - | €27,686 | +€27,686 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,235 | €63,462 | +€17,227 | +37.3% |
| Other operating charges | 640/8 | €2,882 | €2,654 | -€228 | -7.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €87,798 | €135,171 | +€47,373 | +54.0% |
| Operating profit (loss) | 9901 | €38,680 | €69,054 | +€30,374 | +78.5% |
| Financial income | 75/76B | €1,197 | €598 | -€600 | -50.1% |
| Recurring financial income | 75 | €1,197 | €598 | -€600 | -50.1% |
| Financial charges | 65/66B | €3,005 | €4,536 | +€1,531 | +51.0% |
| Recurring financial charges | 65 | €3,005 | €4,536 | +€1,531 | +51.0% |
| Profit (loss) for the period before taxes | 9903 | €36,873 | €65,116 | +€28,243 | +76.6% |
| Income taxes | 67/77 | €6,662 | €18,351 | +€11,688 | +175% |
| Profit (loss) for the period | 9904 | €30,211 | €46,765 | +€16,555 | +54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,211 | €46,765 | +€16,555 | +54.8% |
Next steps
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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 5 November 2026 via checked.be.