van den Berk CE: what changed
Two fiscal 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 Berk CE
Largest movements
- Receivables after one year +€13,361
up €13,361 (+17.5%), from €76,483 to €89,844
- Receivables within one year +€7,592
up €7,592 (+230.2%), from €3,298 to €10,890
of which Trade receivables: +€10,092
- Tangible fixed assets -€2,922
down €2,922 (-77.5%), from €3,772 to €851
- Reserves +€17,170
up €17,170 (+31.5%), from €54,517 to €71,688
of which Distributable reserves: +€17,170
- Trade debts -€4,678
down €4,678 (-99.8%), from €4,685 to €7
- Tax, wage and social debts +€3,157
up €3,157 (+28.2%), from €11,201 to €14,358
- Short-term financial debts +€1,795
up €1,795 (+402.4%), from €446 to €2,242
- Gross operating margin +€24,574
up €24,574 (+333.2%), from €7,375 to €31,949
- Taxes +€8,903
up €8,903 (+386.5%), from €2,303 to €11,207
- Depreciation -€759
down €759 (-20.6%), from €3,681 to €2,922
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.
Cash bridge derived
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 | €89,449 | €106,894 | +€17,445 | +19.5% |
| Fixed assets | 21/28 | €3,772 | €851 | -€2,922 | -77.5% |
| Tangible fixed assets | 22/27 | €3,772 | €851 | -€2,922 | -77.5% |
| Furniture and vehicles | 24 | €3,772 | €851 | -€2,922 | -77.5% |
| Current assets | 29/58 | €85,677 | €106,043 | +€20,366 | +23.8% |
| Amounts receivable after more than one year | 29 | €76,483 | €89,844 | +€13,361 | +17.5% |
| Other amounts receivable | 291 | €76,483 | €89,844 | +€13,361 | +17.5% |
| Amounts receivable within one year | 40/41 | €3,298 | €10,890 | +€7,592 | +230.2% |
| Trade receivables | 40 | €798 | €10,890 | +€10,092 | +1264.7% |
| Other amounts receivable | 41 | €2,500 | €0 | -€2,500 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,896 | €5,310 | -€586 | -9.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €89,449 | €106,894 | +€17,445 | +19.5% |
| Equity | 10/15 | €73,117 | €90,288 | +€17,170 | +23.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,517 | €71,688 | +€17,170 | +31.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €54,517 | €71,688 | +€17,170 | +31.5% |
| Amounts payable | 17/49 | €16,332 | €16,606 | +€274 | +1.7% |
| Amounts payable within one year | 42/48 | €16,332 | €16,606 | +€274 | +1.7% |
| Financial debts | 43 | €446 | €2,242 | +€1,795 | +402.4% |
| Credit institutions | 430/8 | €446 | €2,242 | +€1,795 | +402.4% |
| Trade debts | 44 | €4,685 | €7 | -€4,678 | -99.8% |
| Suppliers | 440/4 | €4,685 | €7 | -€4,678 | -99.8% |
| Taxes, remuneration and social security | 45 | €11,201 | €14,358 | +€3,157 | +28.2% |
| Taxes | 450/3 | €11,201 | €14,358 | +€3,157 | +28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,681 | €2,922 | -€759 | -20.6% |
| Other operating charges | 640/8 | €2,528 | €2,236 | -€292 | -11.5% |
| Non-recurring operating charges | 66A | €490 | €0 | -€490 | -100.0% |
| Gross operating margin | 9900 | €7,375 | €31,949 | +€24,574 | +333.2% |
| Operating profit (loss) | 9901 | €676 | €26,791 | +€26,115 | +3864.4% |
| Financial income | 75/76B | €2,092 | €2,394 | +€301 | +14.4% |
| Recurring financial income | 75 | €2,092 | €2,394 | +€301 | +14.4% |
| Financial charges | 65/66B | €981 | €807 | -€174 | -17.8% |
| Recurring financial charges | 65 | €981 | €807 | -€174 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €1,787 | €28,377 | +€26,590 | +1488.0% |
| Income taxes | 67/77 | €2,303 | €11,207 | +€8,903 | +386.5% |
| Profit (loss) for the period | 9904 | -€517 | €17,170 | +€17,687 | |
| Profit (loss) for the period to be appropriated | 9905 | -€517 | €17,170 | +€17,687 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.