VAN DEN BROEK: 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 BROEK
Largest movements
- Receivables within one year -€18,777
down €18,777 (-92.2%), from €20,370 to €1,593
of which Trade receivables: -€18,925
- Deferred charges and accrued income -€14,262
down €14,262 (-100.0%), from €14,262 to €0
- Tangible fixed assets -€1,979
down €1,979 (-1.7%), from €116,823 to €114,844
of which Plant, machinery and equipment: -€1,677
- Debts after one year -€30,000
down €30,000 (-15.0%), from €200,000 to €170,000
- Other debts -€14,529
down €14,529 (-77.7%), from €18,699 to €4,170
- Profit (loss) carried forward +€4,442
up €4,442 (+6.4%), from -€69,895 to -€65,453
- Trade debts +€4,219
up €4,219 (+3820.0%), from €110 to €4,330
- Gross operating margin -€29,978
down €29,978 (-80.6%), from €37,189 to €7,211
- Other operating charges -€660
down €660 (-49.3%), from €1,337 to €677
- Depreciation -€505
down €505 (-20.3%), from €2,484 to €1,979
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.
Cash bridge derived
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 | €172,340 | €137,188 | -€35,152 | -20.4% |
| Fixed assets | 21/28 | €116,823 | €114,844 | -€1,979 | -1.7% |
| Tangible fixed assets | 22/27 | €116,823 | €114,844 | -€1,979 | -1.7% |
| Land and buildings | 22 | €110,407 | €110,105 | -€302 | -0.3% |
| Plant, machinery and equipment | 23 | €6,416 | €4,739 | -€1,677 | -26.1% |
| Current assets | 29/58 | €55,517 | €22,344 | -€33,173 | -59.8% |
| Amounts receivable within one year | 40/41 | €20,370 | €1,593 | -€18,777 | -92.2% |
| Trade receivables | 40 | €18,962 | €38 | -€18,925 | -99.8% |
| Other amounts receivable | 41 | €1,408 | €1,556 | +€148 | +10.5% |
| Cash at bank and in hand | 54/58 | €20,885 | €20,751 | -€134 | -0.6% |
| Deferred charges and accrued income | 490/1 | €14,262 | €0 | -€14,262 | -100.0% |
| Total equity and liabilities | 10/49 | €172,340 | €137,188 | -€35,152 | -20.4% |
| Equity | 10/15 | -€46,469 | -€42,027 | +€4,442 | +9.6% |
| Contributions | 10/11 | €22,310 | €22,310 | = | 0.0% |
| Contributions outside capital | 11 | €22,310 | - | -€22,310 | |
| Other | 1109/19 | €22,310 | - | -€22,310 | |
| Reserves | 13 | €1,116 | €1,116 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,116 | €1,116 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,116 | €1,116 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,895 | -€65,453 | +€4,442 | +6.4% |
| Amounts payable | 17/49 | €218,809 | €179,215 | -€39,594 | -18.1% |
| Amounts payable after more than one year | 17 | €200,000 | €170,000 | -€30,000 | -15.0% |
| Financial debts | 170/4 | €200,000 | €170,000 | -€30,000 | -15.0% |
| Amounts payable within one year | 42/48 | €18,809 | €9,215 | -€9,594 | -51.0% |
| Trade debts | 44 | €110 | €4,330 | +€4,219 | +3820.0% |
| Suppliers | 440/4 | €110 | €4,330 | +€4,219 | +3820.0% |
| Taxes, remuneration and social security | 45 | - | €716 | +€716 | |
| Taxes | 450/3 | - | €716 | +€716 | |
| Other amounts payable | 47/48 | €18,699 | €4,170 | -€14,529 | -77.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,484 | €1,979 | -€505 | -20.3% |
| Other operating charges | 640/8 | €1,337 | €677 | -€660 | -49.3% |
| Gross operating margin | 9900 | €37,189 | €7,211 | -€29,978 | -80.6% |
| Operating profit (loss) | 9901 | €33,368 | €4,554 | -€28,813 | -86.4% |
| Financial charges | 65/66B | €135 | €113 | -€23 | -16.7% |
| Recurring financial charges | 65 | €135 | €113 | -€23 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €33,233 | €4,442 | -€28,791 | -86.6% |
| Profit (loss) for the period | 9904 | €33,233 | €4,442 | -€28,791 | -86.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,233 | €4,442 | -€28,791 | -86.6% |
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 11 October 2026 via checked.be.