VAN DEN BROECK & C°: 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 & C°
Largest movements
- Tangible fixed assets -€25,375
no longer reported in 2025 (was €25,375)
- Receivables within one year -€6,409
down €6,409 (-98.8%), from €6,484 to €75
of which Trade receivables: -€6,484
- Cash +€4,893
up €4,893 (+41.1%), from €11,907 to €16,799
mainly Investment in fixed assets (net) (+€25,375) and Receivables within one year (+€6,409)
- Current portion of long-term debt -€19,500
no longer reported in 2025 (was €19,500)
- Profit (loss) carried forward -€4,060
down €4,060 (-8.8%), from -€46,275 to -€50,336
- Trade debts -€1,667
down €1,667 (-89.3%), from €1,867 to €200
- Tax, wage and social debts -€1,474
down €1,474 (-37.4%), from €3,943 to €2,469
- Other debts -€832
down €832 (-9.4%), from €8,817 to €7,985
- Depreciation -€8,033
no longer reported in 2025 (was €8,033)
- Gross operating margin -€2,790
down €2,790 (-38.9%), from €7,179 to €4,389
- Financial charges -€668
down €668 (-76.9%), from €868 to €200
- Other operating charges -€322
down €322 (-39.4%), from €817 to €495
- Financial income +€247
up €247 (+2,351%), from €11 to €258
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 | €43,765 | €16,874 | -€26,891 | -61.4% |
| Fixed assets | 21/28 | €25,375 | - | -€25,375 | |
| Tangible fixed assets | 22/27 | €25,375 | - | -€25,375 | |
| Furniture and vehicles | 24 | €25,375 | - | -€25,375 | |
| Current assets | 29/58 | €18,391 | €16,874 | -€1,516 | -8.2% |
| Amounts receivable within one year | 40/41 | €6,484 | €75 | -€6,409 | -98.8% |
| Trade receivables | 40 | €6,484 | - | -€6,484 | |
| Other amounts receivable | 41 | - | €75 | +€75 | |
| Cash at bank and in hand | 54/58 | €11,907 | €16,799 | +€4,893 | +41.1% |
| Total equity and liabilities | 10/49 | €43,765 | €16,874 | -€26,891 | -61.4% |
| Equity | 10/15 | €8,881 | €4,821 | -€4,060 | -45.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €35,156 | €35,156 | = | 0.0% |
| Distributable reserves | 133 | €35,156 | €35,156 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,275 | -€50,336 | -€4,060 | -8.8% |
| Amounts payable | 17/49 | €34,884 | €12,054 | -€22,831 | -65.4% |
| Amounts payable within one year | 42/48 | €34,127 | €10,654 | -€23,473 | -68.8% |
| Current portion of amounts payable after more than one year | 42 | €19,500 | - | -€19,500 | |
| Trade debts | 44 | €1,867 | €200 | -€1,667 | -89.3% |
| Suppliers | 440/4 | €1,867 | €200 | -€1,667 | -89.3% |
| Taxes, remuneration and social security | 45 | €3,943 | €2,469 | -€1,474 | -37.4% |
| Taxes | 450/3 | €3,943 | €2,469 | -€1,474 | -37.4% |
| Other amounts payable | 47/48 | €8,817 | €7,985 | -€832 | -9.4% |
| Accrued charges and deferred income | 492/3 | €757 | €1,400 | +€643 | +84.9% |
| Non-recurring operating income | 76A | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,033 | - | -€8,033 | |
| Other operating charges | 640/8 | €817 | €495 | -€322 | -39.4% |
| Non-recurring operating charges | 66A | - | €7,875 | +€7,875 | |
| Gross operating margin | 9900 | €7,179 | €4,389 | -€2,790 | -38.9% |
| Operating profit (loss) | 9901 | -€1,670 | -€3,981 | -€2,311 | -138% |
| Financial income | 75/76B | €11 | €258 | +€247 | +2,351% |
| Recurring financial income | 75 | €11 | €258 | +€247 | +2,351% |
| Financial charges | 65/66B | €868 | €200 | -€668 | -76.9% |
| Recurring financial charges | 65 | €868 | €200 | -€668 | -76.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,528 | -€3,924 | -€1,396 | -55.2% |
| Income taxes | 67/77 | €133 | €137 | +€4 | +3.2% |
| Profit (loss) for the period | 9904 | -€2,660 | -€4,060 | -€1,400 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,660 | -€4,060 | -€1,400 | -52.6% |
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.