van Beerenbergh: 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.
van Beerenbergh
Largest movements
- Cash -€36,141
down €36,141 (-15.9%), from €227,834 to €191,693
mainly Contributions, distributions and other (-€86,600) and Investment in fixed assets (net) (-€30,559)
- Tangible fixed assets +€11,544
up €11,544 (+61.2%), from €18,855 to €30,399
of which Other tangible fixed assets: +€25,075
- Receivables within one year +€4,682
up €4,682 (+25.8%), from €18,150 to €22,832
of which Other amounts receivable: +€3,754
- Reserves -€12,398
down €12,398 (-5.5%), from €225,385 to €212,987
- Tax, wage and social debts -€9,440
down €9,440 (-85.2%), from €11,084 to €1,643
- Gross operating margin -€20,115
down €20,115 (-15.3%), from €131,600 to €111,484
- Taxes -€13,856
down €13,856 (-37.0%), from €37,463 to €23,607
- Depreciation +€5,407
up €5,407 (+39.7%), from €13,608 to €19,015
- Financial income +€4,104
up €4,104 (+204%), from €2,016 to €6,120
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.
Derived cash bridge
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 | €339,839 | €319,924 | -€19,915 | -5.9% |
| Fixed assets | 21/28 | €93,855 | €105,399 | +€11,544 | +12.3% |
| Tangible fixed assets | 22/27 | €18,855 | €30,399 | +€11,544 | +61.2% |
| Plant, machinery and equipment | 23 | €1,524 | €656 | -€868 | -57.0% |
| Furniture and vehicles | 24 | €17,331 | €4,668 | -€12,663 | -73.1% |
| Other tangible fixed assets | 26 | - | €25,075 | +€25,075 | |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €245,984 | €214,525 | -€31,459 | -12.8% |
| Amounts receivable within one year | 40/41 | €18,150 | €22,832 | +€4,682 | +25.8% |
| Trade receivables | 40 | €18,150 | €19,078 | +€928 | +5.1% |
| Other amounts receivable | 41 | €0 | €3,754 | +€3,754 | |
| Cash at bank and in hand | 54/58 | €227,834 | €191,693 | -€36,141 | -15.9% |
| Total equity and liabilities | 10/49 | €339,839 | €319,924 | -€19,915 | -5.9% |
| Equity | 10/15 | €325,385 | €312,987 | -€12,398 | -3.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €225,385 | €212,987 | -€12,398 | -5.5% |
| Distributable reserves | 133 | €225,385 | €212,987 | -€12,398 | -5.5% |
| Amounts payable | 17/49 | €14,454 | €6,937 | -€7,517 | -52.0% |
| Amounts payable within one year | 42/48 | €14,454 | €6,937 | -€7,517 | -52.0% |
| Financial debts | 43 | €609 | €331 | -€278 | -45.6% |
| Credit institutions | 430/8 | €609 | €331 | -€278 | -45.6% |
| Trade debts | 44 | €1,664 | €3,488 | +€1,824 | +110% |
| Suppliers | 440/4 | €1,664 | €3,488 | +€1,824 | +110% |
| Taxes, remuneration and social security | 45 | €11,084 | €1,643 | -€9,440 | -85.2% |
| Taxes | 450/3 | €11,084 | €1,643 | -€9,440 | -85.2% |
| Other amounts payable | 47/48 | €1,097 | €1,475 | +€378 | +34.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,608 | €19,015 | +€5,407 | +39.7% |
| Other operating charges | 640/8 | €1,027 | €540 | -€488 | -47.5% |
| Gross operating margin | 9900 | €131,600 | €111,484 | -€20,115 | -15.3% |
| Operating profit (loss) | 9901 | €116,964 | €91,930 | -€25,035 | -21.4% |
| Financial income | 75/76B | €2,016 | €6,120 | +€4,104 | +204% |
| Recurring financial income | 75 | €2,016 | €6,120 | +€4,104 | +204% |
| Financial charges | 65/66B | €282 | €241 | -€41 | -14.5% |
| Recurring financial charges | 65 | €282 | €241 | -€41 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €118,698 | €97,809 | -€20,890 | -17.6% |
| Income taxes | 67/77 | €37,463 | €23,607 | -€13,856 | -37.0% |
| Profit (loss) for the period | 9904 | €81,236 | €74,202 | -€7,034 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €81,236 | €74,202 | -€7,034 | -8.7% |
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 14 October 2026 via checked.be.