Van Steenbergen Kris: 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 Steenbergen Kris
Largest movements
- Stocks and contracts -€25,600
down €25,600 (-40.1%), from €63,800 to €38,200
- Cash +€11,566
up €11,566 (+31.0%), from €37,358 to €48,924
mainly Stocks and contracts (+€25,600) and Net result for the year (+€19,660)
- Receivables within one year +€8,510
up €8,510 (+55.7%), from €15,276 to €23,786
of which Trade receivables: +€9,516
- Tangible fixed assets -€7,283
down €7,283 (-70.0%), from €10,397 to €3,114
of which Furniture and vehicles: -€5,420
- Deferred charges and accrued income -€3,778
down €3,778 (-69.7%), from €5,424 to €1,646
- Other debts -€41,066
down €41,066 (-80.1%), from €51,283 to €10,217
- Reserves +€19,660
up €19,660 (+33.8%), from €58,169 to €77,828
- Trade debts +€6,578
up €6,578 (+66.1%), from €9,951 to €16,528
- Current portion of long-term debt -€4,617
down €4,617 (-100%), from €4,617 to €0
- Tax, wage and social debts +€2,861
up €2,861 (+141%), from €2,036 to €4,896
- Gross operating margin +€11,673
up €11,673 (+45.3%), from €25,742 to €37,415
- Taxes +€3,898
up €3,898 (+72.2%), from €5,399 to €9,296
- Depreciation -€1,820
down €1,820 (-20.0%), from €9,103 to €7,283
- Other operating charges -€1,009
down €1,009 (-50.9%), from €1,980 to €971
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 | €132,255 | €115,670 | -€16,585 | -12.5% |
| Fixed assets | 21/28 | €10,397 | €3,114 | -€7,283 | -70.0% |
| Tangible fixed assets | 22/27 | €10,397 | €3,114 | -€7,283 | -70.0% |
| Land and buildings | 22 | €1,529 | €988 | -€541 | -35.4% |
| Plant, machinery and equipment | 23 | €3,449 | €2,126 | -€1,322 | -38.3% |
| Furniture and vehicles | 24 | €5,420 | €0 | -€5,420 | -100% |
| Current assets | 29/58 | €121,858 | €112,556 | -€9,302 | -7.6% |
| Stocks and contracts in progress | 3 | €63,800 | €38,200 | -€25,600 | -40.1% |
| Stocks | 30/36 | €63,800 | €38,200 | -€25,600 | -40.1% |
| Amounts receivable within one year | 40/41 | €15,276 | €23,786 | +€8,510 | +55.7% |
| Trade receivables | 40 | €12,790 | €22,305 | +€9,516 | +74.4% |
| Other amounts receivable | 41 | €2,486 | €1,481 | -€1,006 | -40.4% |
| Cash at bank and in hand | 54/58 | €37,358 | €48,924 | +€11,566 | +31.0% |
| Deferred charges and accrued income | 490/1 | €5,424 | €1,646 | -€3,778 | -69.7% |
| Total equity and liabilities | 10/49 | €132,255 | €115,670 | -€16,585 | -12.5% |
| Equity | 10/15 | €64,369 | €84,028 | +€19,660 | +30.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €58,169 | €77,828 | +€19,660 | +33.8% |
| Distributable reserves | 133 | €58,169 | €77,828 | +€19,660 | +33.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €67,886 | €31,642 | -€36,245 | -53.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €67,886 | €31,642 | -€36,245 | -53.4% |
| Current portion of amounts payable after more than one year | 42 | €4,617 | €0 | -€4,617 | -100% |
| Trade debts | 44 | €9,951 | €16,528 | +€6,578 | +66.1% |
| Suppliers | 440/4 | €9,951 | €16,528 | +€6,578 | +66.1% |
| Taxes, remuneration and social security | 45 | €2,036 | €4,896 | +€2,861 | +141% |
| Taxes | 450/3 | €2,036 | €4,896 | +€2,861 | +141% |
| Other amounts payable | 47/48 | €51,283 | €10,217 | -€41,066 | -80.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,103 | €7,283 | -€1,820 | -20.0% |
| Other operating charges | 640/8 | €1,980 | €971 | -€1,009 | -50.9% |
| Gross operating margin | 9900 | €25,742 | €37,415 | +€11,673 | +45.3% |
| Operating profit (loss) | 9901 | €14,659 | €29,160 | +€14,502 | +98.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €445 | €204 | -€240 | -54.0% |
| Recurring financial charges | 65 | €445 | €204 | -€240 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €14,214 | €28,956 | +€14,742 | +104% |
| Income taxes | 67/77 | €5,399 | €9,296 | +€3,898 | +72.2% |
| Profit (loss) for the period | 9904 | €8,815 | €19,660 | +€10,845 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €8,815 | €19,660 | +€10,845 | +123% |
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 23 October 2026 via checked.be.