VAN DEN BROECK: 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 BROECK
Largest movements
- Tangible fixed assets -€4,127
down €4,127 (-14.7%), from €28,114 to €23,988
of which Plant, machinery and equipment: -€3,671
- Cash -€2,698
down €2,698 (-79.9%), from €3,378 to €680
mainly Tax, wage and social debts (-€2,943) and Net result for the year (-€2,069)
- Deferred charges and accrued income -€1,076
down €1,076 (-100%), from €1,076 to €0
- Tax, wage and social debts -€2,943
down €2,943 (-33.5%), from €8,792 to €5,849
- Profit (loss) carried forward -€2,069
new in 2025: -€2,069
- Accrued charges and deferred income -€1,828
down €1,828 (-100%), from €1,828 to €0
- Trade debts -€794
down €794 (-13.1%), from €6,068 to €5,274
- Gross operating margin -€18,394
down €18,394 (-64.5%), from €28,510 to €10,116
- Taxes -€5,962
down €5,962 (-82.8%), from €7,201 to €1,240
- Staff costs -€936
down €936 (-100%), from €936 to €0
- Other operating charges -€653
down €653 (-12.2%), from €5,336 to €4,683
- Financial charges +€557
up €557 (+32.5%), from €1,713 to €2,270
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 | €67,884 | €60,249 | -€7,635 | -11.2% |
| Fixed assets | 21/28 | €30,499 | €26,373 | -€4,127 | -13.5% |
| Tangible fixed assets | 22/27 | €28,114 | €23,988 | -€4,127 | -14.7% |
| Land and buildings | 22 | €7,073 | €6,336 | -€738 | -10.4% |
| Plant, machinery and equipment | 23 | €8,219 | €4,549 | -€3,671 | -44.7% |
| Furniture and vehicles | 24 | €12,822 | €13,103 | +€282 | +2.2% |
| Financial fixed assets | 28 | €2,385 | €2,385 | = | 0.0% |
| Current assets | 29/58 | €37,385 | €33,877 | -€3,508 | -9.4% |
| Amounts receivable after more than one year | 29 | €21,506 | €21,506 | = | 0.0% |
| Other amounts receivable | 291 | €21,506 | €21,506 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,426 | €11,691 | +€265 | +2.3% |
| Trade receivables | 40 | €4,365 | €6,556 | +€2,191 | +50.2% |
| Other amounts receivable | 41 | €7,061 | €5,135 | -€1,926 | -27.3% |
| Cash at bank and in hand | 54/58 | €3,378 | €680 | -€2,698 | -79.9% |
| Deferred charges and accrued income | 490/1 | €1,076 | €0 | -€1,076 | -100% |
| Total equity and liabilities | 10/49 | €67,884 | €60,249 | -€7,635 | -11.2% |
| Equity | 10/15 | €51,195 | €49,127 | -€2,069 | -4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,595 | €32,595 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,735 | €30,735 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,069 | -€2,069 | |
| Amounts payable | 17/49 | €16,689 | €11,123 | -€5,566 | -33.4% |
| Amounts payable within one year | 42/48 | €14,860 | €11,123 | -€3,738 | -25.2% |
| Trade debts | 44 | €6,068 | €5,274 | -€794 | -13.1% |
| Suppliers | 440/4 | €6,068 | €5,274 | -€794 | -13.1% |
| Taxes, remuneration and social security | 45 | €8,792 | €5,849 | -€2,943 | -33.5% |
| Taxes | 450/3 | €8,792 | €5,849 | -€2,943 | -33.5% |
| Accrued charges and deferred income | 492/3 | €1,828 | €0 | -€1,828 | -100% |
| Non-recurring operating income | 76A | - | €1,831 | +€1,831 | |
| Remuneration, social security and pensions | 62 | €936 | €0 | -€936 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,733 | €4,635 | -€98 | -2.1% |
| Other operating charges | 640/8 | €5,336 | €4,683 | -€653 | -12.2% |
| Non-recurring operating charges | 66A | - | €215 | +€215 | |
| Gross operating margin | 9900 | €28,510 | €10,116 | -€18,394 | -64.5% |
| Operating profit (loss) | 9901 | €17,505 | €582 | -€16,923 | -96.7% |
| Financial income | 75/76B | €650 | €858 | +€209 | +32.1% |
| Recurring financial income | 75 | €650 | €858 | +€209 | +32.1% |
| Financial charges | 65/66B | €1,713 | €2,270 | +€557 | +32.5% |
| Recurring financial charges | 65 | €1,713 | €2,270 | +€557 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | €16,442 | -€829 | -€17,271 | |
| Income taxes | 67/77 | €7,201 | €1,240 | -€5,962 | -82.8% |
| Profit (loss) for the period | 9904 | €9,241 | -€2,069 | -€11,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,241 | -€2,069 | -€11,310 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.