Van Berkestein: what changed
Van Berkestein
Largest movements
- Receivables within one year +€488
up €488 (+14.8%), from €3,286 to €3,773
of which Other amounts receivable: +€490
- Profit (loss) carried forward -€16,515
down €16,515 (-145%), from -€11,428 to -€27,943
- Other debts +€11,830
up €11,830 (+145%), from €8,165 to €19,995
- Short-term financial debts +€3,630
new in 2025: €3,630
- Trade debts +€1,551
up €1,551, from €0 to €1,551
- Gross operating margin -€13,368
down €13,368 (-468%), from -€2,856 to -€16,225
- Other operating charges -€385
down €385 (-76.3%), from €505 to €120
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,331 | €23,827 | +€496 | +2.1% |
| Fixed assets | 21/28 | €20,000 | €20,000 | = | 0.0% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €3,331 | €3,827 | +€496 | +14.9% |
| Amounts receivable within one year | 40/41 | €3,286 | €3,773 | +€488 | +14.8% |
| Trade receivables | 40 | €3 | €0 | -€3 | -100% |
| Other amounts receivable | 41 | €3,283 | €3,773 | +€490 | +14.9% |
| Cash at bank and in hand | 54/58 | €45 | €54 | +€9 | +19.5% |
| Total equity and liabilities | 10/49 | €23,331 | €23,827 | +€496 | +2.1% |
| Equity | 10/15 | €15,166 | -€1,349 | -€16,515 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,594 | €1,594 | = | 0.0% |
| Distributable reserves | 133 | €1,594 | €1,594 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,428 | -€27,943 | -€16,515 | -145% |
| Amounts payable | 17/49 | €8,165 | €25,177 | +€17,011 | +208% |
| Amounts payable within one year | 42/48 | €8,165 | €25,177 | +€17,011 | +208% |
| Financial debts | 43 | - | €3,630 | +€3,630 | |
| Other loans | 439 | - | €3,630 | +€3,630 | |
| Trade debts | 44 | €0 | €1,551 | +€1,551 | |
| Suppliers | 440/4 | €0 | €1,551 | +€1,551 | |
| Other amounts payable | 47/48 | €8,165 | €19,995 | +€11,830 | +145% |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Gross operating margin | 9900 | -€2,856 | -€16,225 | -€13,368 | -468% |
| Operating profit (loss) | 9901 | -€3,362 | -€16,345 | -€12,983 | -386% |
| Financial charges | 65/66B | €153 | €170 | +€17 | +11.1% |
| Recurring financial charges | 65 | €153 | €170 | +€17 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,515 | -€16,515 | -€13,000 | -370% |
| Profit (loss) for the period | 9904 | -€3,515 | -€16,515 | -€13,000 | -370% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,515 | -€16,515 | -€13,000 | -370% |
Next steps
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 6 November 2026 via checked.be.