Van Bers: 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 Bers
Largest movements
- Receivables within one year +€18,064
up €18,064 (+141%), from €12,797 to €30,860
of which Other amounts receivable: +€17,117
- Tangible fixed assets -€9,333
down €9,333 (-66.8%), from €13,971 to €4,638
- Cash +€1,923
up €1,923 (+137%), from €1,402 to €3,325
mainly Depreciation (+€9,333) and Net result for the year (+€6,220)
- Reserves +€6,220
up €6,220 (+31.6%), from €19,655 to €25,875
- Trade debts +€3,394
up €3,394 (+100%), from €3,378 to €6,772
- Tax, wage and social debts +€1,026
up €1,026 (+18.8%), from €5,451 to €6,477
- Gross operating margin +€4,656
up €4,656 (+30.7%), from €15,170 to €19,826
- Write-downs -€4,000
new in 2025: -€4,000
- Other operating charges +€3,828
up €3,828 (+331%), from €1,155 to €4,983
- Taxes +€1,237
up €1,237 (+63.4%), from €1,952 to €3,189
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 | €28,584 | €39,224 | +€10,640 | +37.2% |
| Fixed assets | 21/28 | €13,971 | €4,638 | -€9,333 | -66.8% |
| Tangible fixed assets | 22/27 | €13,971 | €4,638 | -€9,333 | -66.8% |
| Furniture and vehicles | 24 | €13,971 | €4,638 | -€9,333 | -66.8% |
| Current assets | 29/58 | €14,613 | €34,586 | +€19,973 | +137% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €12,797 | €30,860 | +€18,064 | +141% |
| Trade receivables | 40 | €1,815 | €2,762 | +€947 | +52.2% |
| Other amounts receivable | 41 | €10,982 | €28,098 | +€17,117 | +156% |
| Cash at bank and in hand | 54/58 | €1,402 | €3,325 | +€1,923 | +137% |
| Deferred charges and accrued income | 490/1 | €414 | €400 | -€14 | -3.4% |
| Total equity and liabilities | 10/49 | €28,584 | €39,224 | +€10,640 | +37.2% |
| Equity | 10/15 | €19,755 | €25,975 | +€6,220 | +31.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €19,655 | €25,875 | +€6,220 | +31.6% |
| Distributable reserves | 133 | €19,655 | €25,875 | +€6,220 | +31.6% |
| Amounts payable | 17/49 | €8,830 | €13,249 | +€4,420 | +50.1% |
| Amounts payable within one year | 42/48 | €8,830 | €13,249 | +€4,420 | +50.1% |
| Trade debts | 44 | €3,378 | €6,772 | +€3,394 | +100% |
| Suppliers | 440/4 | €3,378 | €6,772 | +€3,394 | +100% |
| Taxes, remuneration and social security | 45 | €5,451 | €6,477 | +€1,026 | +18.8% |
| Taxes | 450/3 | €5,451 | €6,477 | +€1,026 | +18.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,429 | €9,333 | -€96 | -1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€4,000 | -€4,000 | |
| Other operating charges | 640/8 | €1,155 | €4,983 | +€3,828 | +331% |
| Gross operating margin | 9900 | €15,170 | €19,826 | +€4,656 | +30.7% |
| Operating profit (loss) | 9901 | €4,586 | €9,510 | +€4,924 | +107% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €157 | €101 | -€56 | -36.0% |
| Recurring financial charges | 65 | €157 | €101 | -€56 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €4,430 | €9,409 | +€4,979 | +112% |
| Income taxes | 67/77 | €1,952 | €3,189 | +€1,237 | +63.4% |
| Profit (loss) for the period | 9904 | €2,478 | €6,220 | +€3,742 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €2,478 | €6,220 | +€3,742 | +151% |
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 17 October 2026 via checked.be.