VAN HERK BEHEER: 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 HERK BEHEER
Largest movements
- Current investments -€250,000
no longer reported in 2024 (was €250,000)
- Receivables within one year +€245,968
up €245,968 (+12.0%), from €2.1m to €2.3m
of which Other amounts receivable: +€268,215
- Cash +€201,361
up €201,361 (+17,624%), from €1,143 to €202,503
mainly Current investments (+€250,000) and Net result for the year (+€183,035)
- Profit (loss) carried forward +€183,035
up €183,035 (+27.6%), from -€663,640 to -€480,605
- Write-downs -€1.0m
no longer reported in 2024 (was €1.0m)
- Gross operating margin -€545,283
down €545,283 (-96.7%), from €563,855 to €18,572
- Financial income +€138,967
up €138,967 (+177%), from €78,595 to €217,562
- Other operating charges -€17,393
down €17,393 (-86.0%), from €20,223 to €2,831
- Depreciation +€6,541
up €6,541 (+19.9%), from €32,889 to €39,430
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,216,011 | €8,394,055 | +€178,044 | +2.2% |
| Fixed assets | 21/28 | €5,911,372 | €5,892,087 | -€19,285 | -0.3% |
| Tangible fixed assets | 22/27 | €207,171 | €210,385 | +€3,215 | +1.6% |
| Land and buildings | 22 | €146,517 | €160,970 | +€14,453 | +9.9% |
| Furniture and vehicles | 24 | €60,653 | €49,415 | -€11,238 | -18.5% |
| Financial fixed assets | 28 | €5,704,202 | €5,681,702 | -€22,500 | -0.4% |
| Current assets | 29/58 | €2,304,639 | €2,501,968 | +€197,329 | +8.6% |
| Amounts receivable within one year | 40/41 | €2,053,497 | €2,299,465 | +€245,968 | +12.0% |
| Trade receivables | 40 | €23,298 | €1,050 | -€22,248 | -95.5% |
| Other amounts receivable | 41 | €2,030,199 | €2,298,415 | +€268,215 | +13.2% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €1,143 | €202,503 | +€201,361 | +17,624% |
| Total equity and liabilities | 10/49 | €8,216,011 | €8,394,055 | +€178,044 | +2.2% |
| Equity | 10/15 | €7,945,360 | €8,128,395 | +€183,035 | +2.3% |
| Contributions | 10/11 | €8,609,000 | €8,609,000 | = | 0.0% |
| Contributions outside capital | 11 | €8,609,000 | €8,609,000 | = | 0.0% |
| Other | 1109/19 | €8,609,000 | €8,609,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€663,640 | -€480,605 | +€183,035 | +27.6% |
| Amounts payable | 17/49 | €270,652 | €265,660 | -€4,991 | -1.8% |
| Amounts payable within one year | 42/48 | €270,652 | €265,660 | -€4,991 | -1.8% |
| Trade debts | 44 | €18,327 | €1,213 | -€17,114 | -93.4% |
| Suppliers | 440/4 | €18,327 | €1,213 | -€17,114 | -93.4% |
| Taxes, remuneration and social security | 45 | - | €4,795 | +€4,795 | |
| Taxes | 450/3 | - | €4,795 | +€4,795 | |
| Other amounts payable | 47/48 | €252,325 | €259,652 | +€7,327 | +2.9% |
| Non-recurring operating income | 76A | €589,654 | €16,560 | -€573,094 | -97.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,889 | €39,430 | +€6,541 | +19.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,000,000 | - | -€1.0m | |
| Other operating charges | 640/8 | €20,223 | €2,831 | -€17,393 | -86.0% |
| Gross operating margin | 9900 | €563,855 | €18,572 | -€545,283 | -96.7% |
| Operating profit (loss) | 9901 | -€489,256 | -€23,689 | +€465,568 | +95.2% |
| Financial income | 75/76B | €78,595 | €217,562 | +€138,967 | +177% |
| Recurring financial income | 75 | €78,595 | €217,562 | +€138,967 | +177% |
| Financial charges | 65/66B | €108 | €6,043 | +€5,936 | +5,506% |
| Recurring financial charges | 65 | €108 | €6,043 | +€5,936 | +5,506% |
| Profit (loss) for the period before taxes | 9903 | -€410,769 | €187,830 | +€598,599 | |
| Income taxes | 67/77 | - | €4,795 | +€4,795 | |
| Profit (loss) for the period | 9904 | -€410,769 | €183,035 | +€593,804 | |
| Profit (loss) for the period to be appropriated | 9905 | -€410,769 | €183,035 | +€593,804 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.