Van Beek: what changed
Two fiscal 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.
Van Beek
Largest movements
- Cash +€69,921
up €69,921 (+665.4%), from €10,508 to €80,429
mainly Receivables within one year (+€35,842) and Current investments (+€33,825)
- Receivables within one year -€35,842
down €35,842 (-54.3%), from €66,025 to €30,183
of which Trade receivables: -€32,513
- Current investments -€33,825
down €33,825 (-100.0%), from €33,825 to €0
- Tangible fixed assets +€15,329
up €15,329 (+122.0%), from €12,561 to €27,890
of which Furniture and vehicles: +€17,626
- Debts after one year +€12,914
up €12,914 (+679.8%), from €1,900 to €14,813
- Other debts +€11,400
new in 2025: €11,400
- Tax, wage and social debts -€7,210
down €7,210 (-37.0%), from €19,499 to €12,289
- Current portion of long-term debt +€4,775
up €4,775 (+228.2%), from €2,092 to €6,868
- Profit (loss) carried forward -€3,020
down €3,020 (-100.0%), from €3,020 to €0
- Gross operating margin -€33,742
down €33,742 (-69.8%), from €48,318 to €14,575
- Taxes -€11,474
down €11,474 (-81.6%), from €14,068 to €2,593
- Financial income +€1,359
up €1,359 (+1255.6%), from €108 to €1,468
From the 2024 result to the 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.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,925 | €140,404 | +€16,479 | +13.3% |
| Fixed assets | 21/28 | €12,561 | €27,890 | +€15,329 | +122.0% |
| Tangible fixed assets | 22/27 | €12,561 | €27,890 | +€15,329 | +122.0% |
| Plant, machinery and equipment | 23 | €2,600 | €1,624 | -€975 | -37.5% |
| Furniture and vehicles | 24 | €4,889 | €22,515 | +€17,626 | +360.5% |
| Leasing and similar rights | 25 | €5,072 | €3,751 | -€1,322 | -26.1% |
| Current assets | 29/58 | €111,363 | €112,514 | +€1,150 | +1.0% |
| Amounts receivable within one year | 40/41 | €66,025 | €30,183 | -€35,842 | -54.3% |
| Trade receivables | 40 | €37,712 | €5,200 | -€32,513 | -86.2% |
| Other amounts receivable | 41 | €28,313 | €24,984 | -€3,329 | -11.8% |
| Current investments | 50/53 | €33,825 | €0 | -€33,825 | -100.0% |
| Cash at bank and in hand | 54/58 | €10,508 | €80,429 | +€69,921 | +665.4% |
| Deferred charges and accrued income | 490/1 | €1,005 | €1,902 | +€896 | +89.2% |
| Total equity and liabilities | 10/49 | €123,925 | €140,404 | +€16,479 | +13.3% |
| Equity | 10/15 | €97,341 | €92,355 | -€4,986 | -5.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €75,772 | €73,805 | -€1,966 | -2.6% |
| Distributable reserves | 133 | €75,772 | €73,805 | -€1,966 | -2.6% |
| Profit (loss) carried forward | 14 | €3,020 | €0 | -€3,020 | -100.0% |
| Amounts payable | 17/49 | €26,584 | €48,048 | +€21,465 | +80.7% |
| Amounts payable after more than one year | 17 | €1,900 | €14,813 | +€12,914 | +679.8% |
| Financial debts | 170/4 | €1,900 | €14,813 | +€12,914 | +679.8% |
| Amounts payable within one year | 42/48 | €24,684 | €33,235 | +€8,551 | +34.6% |
| Current portion of amounts payable after more than one year | 42 | €2,092 | €6,868 | +€4,775 | +228.2% |
| Financial debts | 43 | €2,295 | €756 | -€1,539 | -67.1% |
| Credit institutions | 430/8 | €1,461 | €756 | -€706 | -48.3% |
| Other loans | 439 | €833 | €0 | -€833 | -100.0% |
| Trade debts | 44 | €798 | €1,923 | +€1,124 | +140.9% |
| Suppliers | 440/4 | €798 | €1,923 | +€1,124 | +140.9% |
| Taxes, remuneration and social security | 45 | €19,499 | €12,289 | -€7,210 | -37.0% |
| Taxes | 450/3 | €19,499 | €12,289 | -€7,210 | -37.0% |
| Other amounts payable | 47/48 | - | €11,400 | +€11,400 | |
| Non-recurring operating income | 76A | - | €1,029 | +€1,029 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,147 | €5,334 | +€187 | +3.6% |
| Other operating charges | 640/8 | €748 | €686 | -€62 | -8.3% |
| Gross operating margin | 9900 | €48,318 | €14,575 | -€33,742 | -69.8% |
| Operating profit (loss) | 9901 | €42,422 | €8,555 | -€33,867 | -79.8% |
| Financial income | 75/76B | €108 | €1,468 | +€1,359 | +1255.6% |
| Recurring financial income | 75 | €108 | €1,468 | +€1,359 | +1255.6% |
| Financial charges | 65/66B | €443 | €416 | -€27 | -6.2% |
| Recurring financial charges | 65 | €443 | €416 | -€27 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €42,088 | €9,608 | -€32,480 | -77.2% |
| Income taxes | 67/77 | €14,068 | €2,593 | -€11,474 | -81.6% |
| Profit (loss) for the period | 9904 | €28,020 | €7,014 | -€21,006 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,020 | €7,014 | -€21,006 | -75.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.