VAN DEN BERG & PARTNERS: what changed
What changed
VAN DEN BERG & PARTNERS
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€46,545
2024 · €9,709+€36,836
Equity
-€105,868
2024 · -€152,414+€46,545
Cash
€11,616
2024 · €2,984+€8,632
Balance sheet total
€59,404
2024 · €51,097+€8,307
Largest movements
Assets
- Cash +€8,632
up €8,632 (+289%), from €2,984 to €11,616
mainly Other debts (+€64,832) and Net result for the year (+€46,545)
- Receivables within one year -€1,183
down €1,183 (-3.8%), from €31,366 to €30,183
of which Trade receivables: -€1,183
- Tangible fixed assets +€997
up €997 (+45.3%), from €2,203 to €3,200
of which Furniture and vehicles: +€1,499
Equity and liabilities
- Accrued charges and deferred income -€101,479
no longer reported in 2025 (was €101,479)
- Other debts +€64,832
up €64,832 (+86.1%), from €75,274 to €140,106
- Profit (loss) carried forward +€46,545
up €46,545 (+27.7%), from -€168,031 to -€121,485
- Current portion of long-term debt +€7,679
new in 2025: €7,679
- Trade debts -€7,310
down €7,310 (-74.0%), from €9,877 to €2,567
Income statement
- Gross operating margin +€37,941
up €37,941 (+56.3%), from €67,432 to €105,372
- Financial charges +€1,378
up €1,378 (+361%), from €382 to €1,760
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.
Result 2024
€9,709
Gross operating margin
+€37,941
Staff costs
-€293
Depreciation
-€42
Provisions
-€435
Other operating charges
+€1,009
Financial income
+€32
Financial charges
-€1,378
Taxes
+€4
Result 2025
€46,545
raises the resultlowers the result
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.
From operations
+€1,988
Investment
-€1,695
Financing
+€8,339
Cash 2024
€2,984
From operations (derived)
+€1,988
Net result for the year
+€46,545
Depreciation
+€698
Receivables within one year
+€1,183
Deferred charges and accrued income
+€140
Trade debts
-€7,310
Tax, wage and social debts
-€2,620
Other debts
+€64,832
Accrued charges and deferred income
-€101,479
Investment (derived)
-€1,695
Investment in fixed assets (net)
-€1,695
Financing
+€8,339
Debts after one year
+€660
Current portion of long-term debt
+€7,679
Cash 2025
€11,616
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,097 | €59,404 | +€8,307 | +16.3% |
| Fixed assets | 21/28 | €16,607 | €17,604 | +€997 | +6.0% |
| Tangible fixed assets | 22/27 | €2,203 | €3,200 | +€997 | +45.3% |
| Furniture and vehicles | 24 | €194 | €1,693 | +€1,499 | +774% |
| Other tangible fixed assets | 26 | €2,009 | €1,507 | -€502 | -25.0% |
| Financial fixed assets | 28 | €14,404 | €14,404 | = | 0.0% |
| Current assets | 29/58 | €34,490 | €41,799 | +€7,310 | +21.2% |
| Amounts receivable within one year | 40/41 | €31,366 | €30,183 | -€1,183 | -3.8% |
| Trade receivables | 40 | €31,366 | €30,183 | -€1,183 | -3.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,984 | €11,616 | +€8,632 | +289% |
| Deferred charges and accrued income | 490/1 | €140 | - | -€140 | |
| Total equity and liabilities | 10/49 | €51,097 | €59,404 | +€8,307 | +16.3% |
| Equity | 10/15 | -€152,414 | -€105,868 | +€46,545 | +30.5% |
| Contributions | 10/11 | €6,617 | €6,617 | = | 0.0% |
| Contributions outside capital | 11 | €6,617 | - | -€6,617 | |
| Other | 1109/19 | €6,617 | - | -€6,617 | |
| Reserves | 13 | €9,000 | €9,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€168,031 | -€121,485 | +€46,545 | +27.7% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Amounts payable | 17/49 | €203,510 | €165,272 | -€38,238 | -18.8% |
| Amounts payable after more than one year | 17 | - | €660 | +€660 | |
| Financial debts | 170/4 | - | €660 | +€660 | |
| Amounts payable within one year | 42/48 | €102,031 | €164,612 | +€62,581 | +61.3% |
| Current portion of amounts payable after more than one year | 42 | - | €7,679 | +€7,679 | |
| Trade debts | 44 | €9,877 | €2,567 | -€7,310 | -74.0% |
| Suppliers | 440/4 | €9,877 | €2,567 | -€7,310 | -74.0% |
| Taxes, remuneration and social security | 45 | €16,880 | €14,260 | -€2,620 | -15.5% |
| Taxes | 450/3 | €5,600 | €4,669 | -€931 | -16.6% |
| Remuneration and social security | 454/9 | €11,280 | €9,591 | -€1,689 | -15.0% |
| Other amounts payable | 47/48 | €75,274 | €140,106 | +€64,832 | +86.1% |
| Accrued charges and deferred income | 492/3 | €101,479 | - | -€101,479 | |
| Remuneration, social security and pensions | 62 | €53,773 | €54,066 | +€293 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €655 | €698 | +€42 | +6.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€435 | - | +€435 | |
| Other operating charges | 640/8 | €3,344 | €2,335 | -€1,009 | -30.2% |
| Gross operating margin | 9900 | €67,432 | €105,372 | +€37,941 | +56.3% |
| Operating profit (loss) | 9901 | €10,094 | €48,273 | +€38,179 | +378% |
| Financial income | 75/76B | €0 | €32 | +€32 | +321,700% |
| Recurring financial income | 75 | €0 | €32 | +€32 | +321,700% |
| Financial charges | 65/66B | €382 | €1,760 | +€1,378 | +361% |
| Recurring financial charges | 65 | €382 | €1,760 | +€1,378 | +361% |
| Profit (loss) for the period before taxes | 9903 | €9,713 | €46,545 | +€36,833 | +379% |
| Income taxes | 67/77 | €4 | - | -€4 | |
| Profit (loss) for the period | 9904 | €9,709 | €46,545 | +€36,836 | +379% |
| Profit (loss) for the period to be appropriated | 9905 | €9,709 | €46,545 | +€36,836 | +379% |
Next steps
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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 7 November 2026 via checked.be.