VAN DEN BERGE: 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 DEN BERGE
Largest movements
- Cash +€70,877
up €70,877 (+362%), from €19,569 to €90,446
mainly Stocks and contracts (+€59,252) and Net result for the year (+€22,150)
- Stocks and contracts -€59,252
down €59,252 (-25.5%), from €232,158 to €172,906
- Tax, wage and social debts +€6,196
up €6,196 (+73.2%), from €8,458 to €14,654
- Trade debts +€3,830
up €3,830 (+2,238%), from €171 to €4,001
- Gross operating margin +€15,082
up €15,082 (+73.2%), from €20,610 to €35,693
- Taxes -€1,325
down €1,325 (-52.6%), from €2,520 to €1,195
- Depreciation -€452
down €452 (-50.3%), from €898 to €446
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 | €294,429 | €305,253 | +€10,825 | +3.7% |
| Fixed assets | 21/28 | €42,312 | €41,866 | -€446 | -1.1% |
| Tangible fixed assets | 22/27 | €41,993 | €41,547 | -€446 | -1.1% |
| Land and buildings | 22 | €41,993 | €41,547 | -€446 | -1.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €319 | €319 | = | 0.0% |
| Current assets | 29/58 | €252,117 | €263,388 | +€11,271 | +4.5% |
| Stocks and contracts in progress | 3 | €232,158 | €172,906 | -€59,252 | -25.5% |
| Stocks | 30/36 | €232,158 | €172,906 | -€59,252 | -25.5% |
| Amounts receivable within one year | 40/41 | €390 | €36 | -€354 | -90.8% |
| Trade receivables | 40 | €390 | €36 | -€354 | -90.8% |
| Cash at bank and in hand | 54/58 | €19,569 | €90,446 | +€70,877 | +362% |
| Total equity and liabilities | 10/49 | €294,429 | €305,253 | +€10,825 | +3.7% |
| Equity | 10/15 | €140,005 | €142,154 | +€2,150 | +1.5% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €21,874 | €24,024 | +€2,150 | +9.8% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €20,014 | €24,024 | +€4,010 | +20.0% |
| Profit (loss) carried forward | 14 | €111,925 | €111,925 | = | 0.0% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €154,424 | €163,099 | +€8,675 | +5.6% |
| Amounts payable within one year | 42/48 | €146,001 | €154,482 | +€8,481 | +5.8% |
| Trade debts | 44 | €171 | €4,001 | +€3,830 | +2,238% |
| Suppliers | 440/4 | €171 | €4,001 | +€3,830 | +2,238% |
| Advances received on contracts in progress | 46 | €4,000 | €4,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,458 | €14,654 | +€6,196 | +73.2% |
| Taxes | 450/3 | €8,458 | €14,654 | +€6,196 | +73.2% |
| Other amounts payable | 47/48 | €133,371 | €131,827 | -€1,544 | -1.2% |
| Accrued charges and deferred income | 492/3 | €8,423 | €8,617 | +€194 | +2.3% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €898 | €446 | -€452 | -50.3% |
| Other operating charges | 640/8 | €3,510 | €3,295 | -€215 | -6.1% |
| Gross operating margin | 9900 | €20,610 | €35,693 | +€15,082 | +73.2% |
| Operating profit (loss) | 9901 | €16,202 | €31,952 | +€15,750 | +97.2% |
| Financial income | 75/76B | €854 | €783 | -€71 | -8.3% |
| Recurring financial income | 75 | €854 | €783 | -€71 | -8.3% |
| Financial charges | 65/66B | €9,078 | €9,390 | +€312 | +3.4% |
| Recurring financial charges | 65 | €9,078 | €9,390 | +€312 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €7,978 | €23,345 | +€15,367 | +193% |
| Income taxes | 67/77 | €2,520 | €1,195 | -€1,325 | -52.6% |
| Profit (loss) for the period | 9904 | €5,458 | €22,150 | +€16,692 | +306% |
| Profit (loss) for the period to be appropriated | 9905 | €5,458 | €22,150 | +€16,692 | +306% |
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.