VAN BERCHEM SOLUTIONS: 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 BERCHEM SOLUTIONS
Largest movements
- Cash +€49,259
up €49,259 (+61.6%), from €79,999 to €129,258
mainly Other debts (+€83,317) and Receivables within one year (+€29,750)
- Receivables within one year -€29,750
down €29,750 (-83.1%), from €35,800 to €6,050
of which Trade receivables: -€32,354
- Tangible fixed assets -€22,016
down €22,016 (-30.8%), from €71,396 to €49,380
- Deferred charges and accrued income -€3,823
down €3,823 (-87.1%), from €4,390 to €567
- Other debts +€83,317
new in 2025: €83,317
- Profit (loss) carried forward -€80,798
down €80,798 (-59.0%), from €136,940 to €56,143
- Current portion of long-term debt -€13,931
down €13,931 (-72.7%), from €19,154 to €5,223
- Tax, wage and social debts +€12,088
up €12,088 (+147%), from €8,245 to €20,333
- Debts after one year -€5,225
no longer reported in 2025 (was €5,225)
- Gross operating margin -€7,994
down €7,994 (-12.7%), from €62,801 to €54,806
- Other operating charges +€2,801
up €2,801 (+80.9%), from €3,461 to €6,263
- Taxes -€2,367
down €2,367 (-29.3%), from €8,067 to €5,700
- Depreciation -€851
down €851 (-3.6%), from €23,953 to €23,102
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 | €191,585 | €185,255 | -€6,330 | -3.3% |
| Fixed assets | 21/28 | €71,396 | €49,380 | -€22,016 | -30.8% |
| Tangible fixed assets | 22/27 | €71,396 | €49,380 | -€22,016 | -30.8% |
| Furniture and vehicles | 24 | €71,396 | €49,380 | -€22,016 | -30.8% |
| Current assets | 29/58 | €120,189 | €135,875 | +€15,686 | +13.1% |
| Amounts receivable within one year | 40/41 | €35,800 | €6,050 | -€29,750 | -83.1% |
| Trade receivables | 40 | €32,354 | - | -€32,354 | |
| Other amounts receivable | 41 | €3,446 | €6,050 | +€2,604 | +75.6% |
| Cash at bank and in hand | 54/58 | €79,999 | €129,258 | +€49,259 | +61.6% |
| Deferred charges and accrued income | 490/1 | €4,390 | €567 | -€3,823 | -87.1% |
| Total equity and liabilities | 10/49 | €191,585 | €185,255 | -€6,330 | -3.3% |
| Equity | 10/15 | €156,780 | €75,983 | -€80,798 | -51.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,940 | €56,143 | -€80,798 | -59.0% |
| Amounts payable | 17/49 | €34,804 | €109,272 | +€74,468 | +214% |
| Amounts payable after more than one year | 17 | €5,225 | - | -€5,225 | |
| Financial debts | 170/4 | €5,225 | - | -€5,225 | |
| Amounts payable within one year | 42/48 | €29,579 | €109,272 | +€79,694 | +269% |
| Current portion of amounts payable after more than one year | 42 | €19,154 | €5,223 | -€13,931 | -72.7% |
| Trade debts | 44 | €2,180 | €400 | -€1,780 | -81.7% |
| Suppliers | 440/4 | €2,180 | €400 | -€1,780 | -81.7% |
| Taxes, remuneration and social security | 45 | €8,245 | €20,333 | +€12,088 | +147% |
| Taxes | 450/3 | €8,245 | €20,333 | +€12,088 | +147% |
| Other amounts payable | 47/48 | - | €83,317 | +€83,317 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,953 | €23,102 | -€851 | -3.6% |
| Other operating charges | 640/8 | €3,461 | €6,263 | +€2,801 | +80.9% |
| Gross operating margin | 9900 | €62,801 | €54,806 | -€7,994 | -12.7% |
| Operating profit (loss) | 9901 | €35,386 | €25,442 | -€9,945 | -28.1% |
| Financial income | 75/76B | €117 | €0 | -€117 | -100.0% |
| Recurring financial income | 75 | €117 | €0 | -€117 | -100.0% |
| Financial charges | 65/66B | €1,064 | €540 | -€525 | -49.3% |
| Recurring financial charges | 65 | €1,064 | €540 | -€525 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | €34,439 | €24,902 | -€9,537 | -27.7% |
| Income taxes | 67/77 | €8,067 | €5,700 | -€2,367 | -29.3% |
| Profit (loss) for the period | 9904 | €26,373 | €19,202 | -€7,171 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,373 | €19,202 | -€7,171 | -27.2% |
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 27 October 2026 via checked.be.