VAN DEN BOSSCHE - BEERENS: 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 BOSSCHE - BEERENS
Largest movements
- Receivables within one year +€18,190
up €18,190 (+6.4%), from €283,423 to €301,612
- Profit (loss) carried forward +€11,809
up €11,809 (+23.6%), from €49,970 to €61,779
- Gross operating margin +€7,476
up €7,476 (+75.2%), from €9,946 to €17,421
- Financial income +€512
up €512 (+77.9%), from €657 to €1,170
- Taxes -€474
down €474 (-18.6%), from €2,542 to €2,068
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 | €928,881 | €940,690 | +€11,809 | +1.3% |
| Fixed assets | 21/28 | €415,912 | €413,766 | -€2,146 | -0.5% |
| Tangible fixed assets | 22/27 | €415,912 | €413,766 | -€2,146 | -0.5% |
| Land and buildings | 22 | €403,035 | €403,035 | = | 0.0% |
| Other tangible fixed assets | 26 | €12,877 | €10,731 | -€2,146 | -16.7% |
| Current assets | 29/58 | €512,969 | €526,924 | +€13,955 | +2.7% |
| Amounts receivable within one year | 40/41 | €283,423 | €301,612 | +€18,190 | +6.4% |
| Other amounts receivable | 41 | €283,423 | €301,612 | +€18,190 | +6.4% |
| Cash at bank and in hand | 54/58 | €229,546 | €225,312 | -€4,234 | -1.8% |
| Total equity and liabilities | 10/49 | €928,881 | €940,690 | +€11,809 | +1.3% |
| Equity | 10/15 | €928,881 | €940,690 | +€11,809 | +1.3% |
| Contributions | 10/11 | €151,250 | €151,250 | = | 0.0% |
| Capital | 10 | €151,250 | €151,250 | = | 0.0% |
| Issued capital | 100 | €151,250 | €151,250 | = | 0.0% |
| Revaluation surpluses | 12 | €345,000 | €345,000 | = | 0.0% |
| Reserves | 13 | €382,661 | €382,661 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,125 | €15,125 | = | 0.0% |
| Legal reserve | 130 | €15,125 | €15,125 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,326 | €9,326 | = | 0.0% |
| Distributable reserves | 133 | €358,210 | €358,210 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,970 | €61,779 | +€11,809 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,146 | €2,146 | = | 0.0% |
| Other operating charges | 640/8 | €2,403 | €2,523 | +€120 | +5.0% |
| Gross operating margin | 9900 | €9,946 | €17,421 | +€7,476 | +75.2% |
| Operating profit (loss) | 9901 | €5,397 | €12,752 | +€7,356 | +136% |
| Financial income | 75/76B | €657 | €1,170 | +€512 | +77.9% |
| Recurring financial income | 75 | €657 | €1,170 | +€512 | +77.9% |
| Financial charges | 65/66B | €53 | €45 | -€8 | -14.3% |
| Recurring financial charges | 65 | €53 | €45 | -€8 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €6,002 | €13,877 | +€7,875 | +131% |
| Income taxes | 67/77 | €2,542 | €2,068 | -€474 | -18.6% |
| Profit (loss) for the period | 9904 | €3,459 | €11,809 | +€8,349 | +241% |
| Profit (loss) for the period to be appropriated | 9905 | €3,459 | €11,809 | +€8,349 | +241% |
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 29 October 2026 via checked.be.