VANBERGEN LPN: 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.
VANBERGEN LPN
Largest movements
- Receivables within one year +€42,481
up €42,481 (+202%), from €21,044 to €63,525
of which Other amounts receivable: +€26,652
- Cash -€26,766
down €26,766 (-87.4%), from €30,640 to €3,874
mainly Receivables within one year (-€42,481) and Debts after one year (-€12,446)
- Tangible fixed assets -€4,278
down €4,278 (-8.5%), from €50,360 to €46,082
- Stocks and contracts -€3,332
down €3,332 (-9.6%), from €34,790 to €31,458
- Profit (loss) carried forward +€25,777
up €25,777 (+711%), from €3,626 to €29,403
- Debts after one year -€12,446
down €12,446 (-37.6%), from €33,114 to €20,668
- Trade debts -€11,540
down €11,540 (-19.6%), from €58,893 to €47,352
- Short-term financial debts +€7,403
new in 2025: €7,403
- Tax, wage and social debts -€1,519
down €1,519 (-6.3%), from €24,175 to €22,656
of which Remuneration and social security: -€8,876
- Depreciation -€15,436
down €15,436 (-60.3%), from €25,604 to €10,167
- Gross operating margin +€10,821
up €10,821 (+6.4%), from €167,772 to €178,593
- Taxes +€5,528
up €5,528 (+413%), from €1,339 to €6,867
- Staff costs -€3,985
down €3,985 (-2.9%), from €136,657 to €132,673
- Financial income +€1,861
up €1,861 (+2,044%), from €91 to €1,952
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 | €139,344 | €148,095 | +€8,750 | +6.3% |
| Fixed assets | 21/28 | €50,360 | €46,082 | -€4,278 | -8.5% |
| Tangible fixed assets | 22/27 | €50,360 | €46,082 | -€4,278 | -8.5% |
| Plant, machinery and equipment | 23 | €6,073 | €4,389 | -€1,684 | -27.7% |
| Furniture and vehicles | 24 | €42,190 | €40,295 | -€1,895 | -4.5% |
| Other tangible fixed assets | 26 | €2,097 | €1,398 | -€699 | -33.3% |
| Current assets | 29/58 | €88,985 | €102,013 | +€13,028 | +14.6% |
| Stocks and contracts in progress | 3 | €34,790 | €31,458 | -€3,332 | -9.6% |
| Stocks | 30/36 | €34,790 | €31,458 | -€3,332 | -9.6% |
| Amounts receivable within one year | 40/41 | €21,044 | €63,525 | +€42,481 | +202% |
| Trade receivables | 40 | €9,277 | €25,107 | +€15,830 | +171% |
| Other amounts receivable | 41 | €11,766 | €38,418 | +€26,652 | +227% |
| Cash at bank and in hand | 54/58 | €30,640 | €3,874 | -€26,766 | -87.4% |
| Deferred charges and accrued income | 490/1 | €2,511 | €3,156 | +€645 | +25.7% |
| Total equity and liabilities | 10/49 | €139,344 | €148,095 | +€8,750 | +6.3% |
| Equity | 10/15 | €11,686 | €37,463 | +€25,777 | +221% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,626 | €29,403 | +€25,777 | +711% |
| Amounts payable | 17/49 | €127,658 | €110,631 | -€17,027 | -13.3% |
| Amounts payable after more than one year | 17 | €33,114 | €20,668 | -€12,446 | -37.6% |
| Financial debts | 170/4 | €33,114 | €20,668 | -€12,446 | -37.6% |
| Amounts payable within one year | 42/48 | €94,544 | €89,963 | -€4,581 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €11,476 | €12,446 | +€970 | +8.4% |
| Financial debts | 43 | - | €7,403 | +€7,403 | |
| Credit institutions | 430/8 | - | €7,403 | +€7,403 | |
| Trade debts | 44 | €58,893 | €47,352 | -€11,540 | -19.6% |
| Suppliers | 440/4 | €58,893 | €47,352 | -€11,540 | -19.6% |
| Taxes, remuneration and social security | 45 | €24,175 | €22,656 | -€1,519 | -6.3% |
| Taxes | 450/3 | €8,000 | €15,356 | +€7,356 | +92.0% |
| Remuneration and social security | 454/9 | €16,176 | €7,300 | -€8,876 | -54.9% |
| Other amounts payable | 47/48 | - | €106 | +€106 | |
| Non-recurring operating income | 76A | - | €10,498 | +€10,498 | |
| Remuneration, social security and pensions | 62 | €136,657 | €132,673 | -€3,985 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,604 | €10,167 | -€15,436 | -60.3% |
| Other operating charges | 640/8 | €1,271 | €1,481 | +€211 | +16.6% |
| Gross operating margin | 9900 | €167,772 | €178,593 | +€10,821 | +6.4% |
| Operating profit (loss) | 9901 | €4,240 | €34,272 | +€30,031 | +708% |
| Financial income | 75/76B | €91 | €1,952 | +€1,861 | +2,044% |
| Recurring financial income | 75 | €91 | €1,952 | +€1,861 | +2,044% |
| Financial charges | 65/66B | €4,830 | €3,580 | -€1,250 | -25.9% |
| Recurring financial charges | 65 | €4,830 | €3,580 | -€1,250 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | -€498 | €32,644 | +€33,142 | |
| Income taxes | 67/77 | €1,339 | €6,867 | +€5,528 | +413% |
| Profit (loss) for the period | 9904 | -€1,837 | €25,777 | +€27,614 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,837 | €25,777 | +€27,614 |
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.