VAN BEVER RUDY: 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 BEVER RUDY
Largest movements
- Receivables within one year -€5,345
down €5,345 (-18.1%), from €29,485 to €24,140
of which Trade receivables: -€9,694
- Tangible fixed assets -€1,333
down €1,333 (-87.6%), from €1,521 to €188
- Cash -€935
down €935 (-99.0%), from €944 to €9
mainly Accrued charges and deferred income (-€8,118) and Net result for the year (-€2,205)
- Accrued charges and deferred income -€8,118
down €8,118 (-57.2%), from €14,183 to €6,065
- Profit (loss) carried forward -€2,205
down €2,205 (-17.5%), from €12,594 to €10,389
- Tax, wage and social debts +€2,096
up €2,096 (+57.7%), from €3,635 to €5,731
- Trade debts +€505
up €505 (+78.1%), from €647 to €1,152
- Gross operating margin -€10,846
down €10,846 (-88.2%), from €12,292 to €1,446
- Financial charges +€3,395
up €3,395 (+6,406%), from €53 to €3,448
- Taxes -€2,610
down €2,610 (-96.8%), from €2,695 to €85
- Financial income +€1,102
up €1,102 (+144%), from €764 to €1,866
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,059 | €24,337 | -€7,722 | -24.1% |
| Fixed assets | 21/28 | €1,521 | €188 | -€1,333 | -87.6% |
| Tangible fixed assets | 22/27 | €1,521 | €188 | -€1,333 | -87.6% |
| Furniture and vehicles | 24 | €1,521 | €188 | -€1,333 | -87.6% |
| Current assets | 29/58 | €30,538 | €24,149 | -€6,389 | -20.9% |
| Amounts receivable within one year | 40/41 | €29,485 | €24,140 | -€5,345 | -18.1% |
| Trade receivables | 40 | €9,694 | - | -€9,694 | |
| Other amounts receivable | 41 | €19,791 | €24,140 | +€4,349 | +22.0% |
| Cash at bank and in hand | 54/58 | €944 | €9 | -€935 | -99.0% |
| Deferred charges and accrued income | 490/1 | €109 | - | -€109 | |
| Total equity and liabilities | 10/49 | €32,059 | €24,337 | -€7,722 | -24.1% |
| Equity | 10/15 | €13,594 | €11,389 | -€2,205 | -16.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,594 | €10,389 | -€2,205 | -17.5% |
| Amounts payable | 17/49 | €18,465 | €12,948 | -€5,517 | -29.9% |
| Amounts payable within one year | 42/48 | €4,282 | €6,883 | +€2,601 | +60.7% |
| Trade debts | 44 | €647 | €1,152 | +€505 | +78.1% |
| Suppliers | 440/4 | €647 | €1,152 | +€505 | +78.1% |
| Taxes, remuneration and social security | 45 | €3,635 | €5,731 | +€2,096 | +57.7% |
| Taxes | 450/3 | €3,635 | €5,731 | +€2,096 | +57.7% |
| Accrued charges and deferred income | 492/3 | €14,183 | €6,065 | -€8,118 | -57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,333 | €1,333 | = | 0.0% |
| Other operating charges | 640/8 | €619 | €651 | +€32 | +5.2% |
| Gross operating margin | 9900 | €12,292 | €1,446 | -€10,846 | -88.2% |
| Operating profit (loss) | 9901 | €10,340 | -€538 | -€10,878 | |
| Financial income | 75/76B | €764 | €1,866 | +€1,102 | +144% |
| Recurring financial income | 75 | €764 | €1,866 | +€1,102 | +144% |
| Financial charges | 65/66B | €53 | €3,448 | +€3,395 | +6,406% |
| Recurring financial charges | 65 | €53 | €3,448 | +€3,395 | +6,406% |
| Profit (loss) for the period before taxes | 9903 | €11,051 | -€2,120 | -€13,171 | |
| Income taxes | 67/77 | €2,695 | €85 | -€2,610 | -96.8% |
| Profit (loss) for the period | 9904 | €8,356 | -€2,205 | -€10,561 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,356 | -€2,205 | -€10,561 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.