Ralf Berendsen: 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.
Ralf Berendsen
Largest movements
- Receivables within one year +€6,692
new in 2024: €6,692
of which Trade receivables: +€3,802
- Cash -€5,517
down €5,517 (-47.4%), from €11,651 to €6,134
mainly Tax, wage and social debts (-€13,823) and Receivables within one year (-€6,692)
- Tangible fixed assets -€949
down €949 (-4.5%), from €20,909 to €19,960
of which Furniture and vehicles: -€1,047
- Tax, wage and social debts -€13,823
down €13,823 (-63.5%), from €21,769 to €7,946
of which Taxes: -€13,723
- Trade debts +€9,115
up €9,115 (+145%), from €6,274 to €15,389
- Profit (loss) carried forward +€2,962
up €2,962 (+28.6%), from -€10,349 to -€7,387
- Other debts +€1,973
new in 2024: €1,973
- Gross operating margin +€11,993
up €11,993, from -€4,399 to €7,594
- Other operating charges -€1,624
down €1,624 (-48.0%), from €3,385 to €1,761
- Taxes +€125
up €125 (+38.6%), from €324 to €449
- Financial charges +€97
up €97 (+82.0%), from €119 to €216
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,559 | €32,786 | +€226 | +0.7% |
| Fixed assets | 21/28 | €20,909 | €19,960 | -€949 | -4.5% |
| Tangible fixed assets | 22/27 | €20,909 | €19,960 | -€949 | -4.5% |
| Land and buildings | 22 | €11,006 | €11,104 | +€98 | +0.9% |
| Furniture and vehicles | 24 | €3,383 | €2,336 | -€1,047 | -30.9% |
| Other tangible fixed assets | 26 | €6,520 | €6,520 | = | 0.0% |
| Current assets | 29/58 | €11,651 | €12,826 | +€1,175 | +10.1% |
| Amounts receivable within one year | 40/41 | - | €6,692 | +€6,692 | |
| Trade receivables | 40 | - | €3,802 | +€3,802 | |
| Other amounts receivable | 41 | - | €2,890 | +€2,890 | |
| Cash at bank and in hand | 54/58 | €11,651 | €6,134 | -€5,517 | -47.4% |
| Total equity and liabilities | 10/49 | €32,559 | €32,786 | +€226 | +0.7% |
| Equity | 10/15 | €4,517 | €7,479 | +€2,962 | +65.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,865 | €9,865 | = | 0.0% |
| Distributable reserves | 133 | €9,865 | €9,865 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,349 | -€7,387 | +€2,962 | +28.6% |
| Amounts payable | 17/49 | €28,043 | €25,307 | -€2,736 | -9.8% |
| Amounts payable within one year | 42/48 | €28,043 | €25,307 | -€2,736 | -9.8% |
| Trade debts | 44 | €6,274 | €15,389 | +€9,115 | +145% |
| Suppliers | 440/4 | €6,274 | €15,389 | +€9,115 | +145% |
| Taxes, remuneration and social security | 45 | €21,769 | €7,946 | -€13,823 | -63.5% |
| Taxes | 450/3 | €20,059 | €6,336 | -€13,723 | -68.4% |
| Remuneration and social security | 454/9 | €1,710 | €1,610 | -€100 | -5.8% |
| Other amounts payable | 47/48 | - | €1,973 | +€1,973 | |
| Remuneration, social security and pensions | 62 | €232 | €257 | +€26 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,893 | €1,949 | +€56 | +2.9% |
| Other operating charges | 640/8 | €3,385 | €1,761 | -€1,624 | -48.0% |
| Gross operating margin | 9900 | -€4,399 | €7,594 | +€11,993 | |
| Operating profit (loss) | 9901 | -€9,909 | €3,627 | +€13,536 | |
| Financial income | 75/76B | €3 | €1 | -€2 | -77.0% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -77.0% |
| Financial charges | 65/66B | €119 | €216 | +€97 | +82.0% |
| Recurring financial charges | 65 | €119 | €216 | +€97 | +82.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,025 | €3,412 | +€13,436 | |
| Income taxes | 67/77 | €324 | €449 | +€125 | +38.6% |
| Profit (loss) for the period | 9904 | -€10,349 | €2,962 | +€13,311 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,349 | €2,962 | +€13,311 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.