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
- Stocks and contracts +€31,310
up €31,310 (+37.1%), from €84,390 to €115,700
of which Stocks: +€20,710
- Receivables within one year -€25,939
down €25,939 (-30.5%), from €85,025 to €59,086
of which Trade receivables: -€26,622
- Tangible fixed assets -€1,905
down €1,905 (-42.4%), from €4,489 to €2,584
- Accrued charges and deferred income -€15,610
down €15,610 (-75.8%), from €20,606 to €4,996
- Reserves +€9,837
up €9,837 (+8.9%), from €110,794 to €120,630
- Short-term financial debts +€6,476
up €6,476 (+675%), from €960 to €7,436
- Trade debts +€1,832
up €1,832 (+137%), from €1,341 to €3,173
- Gross operating margin +€6,139
up €6,139 (+54.0%), from €11,359 to €17,498
- Taxes +€2,235
up €2,235 (+128%), from €1,742 to €3,976
- Staff costs -€412
down €412 (-91.7%), from €449 to €37
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,903 | €182,307 | +€4,404 | +2.5% |
| Fixed assets | 21/28 | €4,514 | €2,609 | -€1,905 | -42.2% |
| Tangible fixed assets | 22/27 | €4,489 | €2,584 | -€1,905 | -42.4% |
| Plant, machinery and equipment | 23 | €4,489 | €2,584 | -€1,905 | -42.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €173,389 | €179,698 | +€6,309 | +3.6% |
| Stocks and contracts in progress | 3 | €84,390 | €115,700 | +€31,310 | +37.1% |
| Stocks | 30/36 | €24,890 | €45,600 | +€20,710 | +83.2% |
| Contracts in progress | 37 | €59,500 | €70,100 | +€10,600 | +17.8% |
| Amounts receivable within one year | 40/41 | €85,025 | €59,086 | -€25,939 | -30.5% |
| Trade receivables | 40 | €81,127 | €54,505 | -€26,622 | -32.8% |
| Other amounts receivable | 41 | €3,897 | €4,581 | +€683 | +17.5% |
| Deferred charges and accrued income | 490/1 | €3,974 | €4,913 | +€938 | +23.6% |
| Total equity and liabilities | 10/49 | €177,903 | €182,307 | +€4,404 | +2.5% |
| Equity | 10/15 | €122,200 | €132,037 | +€9,837 | +8.0% |
| Contributions | 10/11 | €11,406 | €11,406 | = | 0.0% |
| Reserves | 13 | €110,794 | €120,630 | +€9,837 | +8.9% |
| Distributable reserves | 133 | €110,794 | €120,630 | +€9,837 | +8.9% |
| Amounts payable | 17/49 | €55,703 | €50,271 | -€5,432 | -9.8% |
| Amounts payable within one year | 42/48 | €35,097 | €45,275 | +€10,178 | +29.0% |
| Financial debts | 43 | €960 | €7,436 | +€6,476 | +675% |
| Credit institutions | 430/8 | €960 | €7,436 | +€6,476 | +675% |
| Trade debts | 44 | €1,341 | €3,173 | +€1,832 | +137% |
| Suppliers | 440/4 | €1,341 | €3,173 | +€1,832 | +137% |
| Taxes, remuneration and social security | 45 | €918 | €984 | +€66 | +7.2% |
| Taxes | 450/3 | €918 | €984 | +€66 | +7.2% |
| Other amounts payable | 47/48 | €31,878 | €33,683 | +€1,805 | +5.7% |
| Accrued charges and deferred income | 492/3 | €20,606 | €4,996 | -€15,610 | -75.8% |
| Remuneration, social security and pensions | 62 | €449 | €37 | -€412 | -91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,077 | €1,905 | -€172 | -8.3% |
| Other operating charges | 640/8 | €1,214 | €1,204 | -€10 | -0.8% |
| Gross operating margin | 9900 | €11,359 | €17,498 | +€6,139 | +54.0% |
| Operating profit (loss) | 9901 | €7,620 | €14,352 | +€6,732 | +88.4% |
| Financial income | 75/76B | €29 | €2 | -€26 | -92.1% |
| Recurring financial income | 75 | €29 | €2 | -€26 | -92.1% |
| Financial charges | 65/66B | €434 | €541 | +€107 | +24.6% |
| Recurring financial charges | 65 | €434 | €541 | +€107 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €7,214 | €13,813 | +€6,599 | +91.5% |
| Income taxes | 67/77 | €1,742 | €3,976 | +€2,235 | +128% |
| Profit (loss) for the period | 9904 | €5,472 | €9,837 | +€4,364 | +79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,472 | €9,837 | +€4,364 | +79.7% |
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 19 October 2026 via checked.be.