Willy van den Berk: what changed
Willy van den Berk
Largest movements
- Cash +€229,751
up €229,751 (+234%), from €98,125 to €327,876
mainly Advances received (+€257,462) and Receivables within one year (+€129,101)
- Receivables within one year -€129,101
down €129,101 (-17.1%), from €752,779 to €623,678
of which Trade receivables: -€131,670
- Advances received +€257,462
up €257,462 (+39.9%), from €645,036 to €902,498
- Accrued charges and deferred income -€163,779
down €163,779 (-99.1%), from €165,267 to €1,487
- Reserves +€14,064
up €14,064 (+173%), from €8,150 to €22,214
of which Distributable reserves: +€14,064
- Gross operating margin +€120,772
up €120,772 (+46.3%), from €260,746 to €381,519
- Financial charges +€106,301
up €106,301 (+41.9%), from €253,890 to €360,191
- Taxes +€7,263
new in 2025: €7,263
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €850,904 | €951,554 | +€100,650 | +11.8% |
| Current assets | 29/58 | €850,904 | €951,554 | +€100,650 | +11.8% |
| Amounts receivable within one year | 40/41 | €752,779 | €623,678 | -€129,101 | -17.1% |
| Trade receivables | 40 | €752,779 | €621,109 | -€131,670 | -17.5% |
| Other amounts receivable | 41 | - | €2,569 | +€2,569 | |
| Cash at bank and in hand | 54/58 | €98,125 | €327,876 | +€229,751 | +234% |
| Total equity and liabilities | 10/49 | €850,904 | €951,554 | +€100,650 | +11.8% |
| Equity | 10/15 | €26,742 | €40,806 | +€14,064 | +52.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €8,150 | €22,214 | +€14,064 | +173% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €6,291 | €20,355 | +€14,064 | +224% |
| Amounts payable | 17/49 | €824,162 | €910,748 | +€86,586 | +10.5% |
| Amounts payable within one year | 42/48 | €658,895 | €909,261 | +€250,366 | +38.0% |
| Trade debts | 44 | €635 | €1,071 | +€436 | +68.6% |
| Suppliers | 440/4 | €635 | €1,071 | +€436 | +68.6% |
| Advances received on contracts in progress | 46 | €645,036 | €902,498 | +€257,462 | +39.9% |
| Taxes, remuneration and social security | 45 | €13,224 | €5,692 | -€7,532 | -57.0% |
| Taxes | 450/3 | €13,224 | €5,692 | -€7,532 | -57.0% |
| Accrued charges and deferred income | 492/3 | €165,267 | €1,487 | -€163,779 | -99.1% |
| Other operating charges | 640/8 | €968 | - | -€968 | |
| Gross operating margin | 9900 | €260,746 | €381,519 | +€120,772 | +46.3% |
| Operating profit (loss) | 9901 | €259,779 | €381,519 | +€121,740 | +46.9% |
| Financial charges | 65/66B | €253,890 | €360,191 | +€106,301 | +41.9% |
| Recurring financial charges | 65 | €253,890 | €360,191 | +€106,301 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | €5,889 | €21,327 | +€15,439 | +262% |
| Income taxes | 67/77 | - | €7,263 | +€7,263 | |
| Profit (loss) for the period | 9904 | €5,889 | €14,064 | +€8,176 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €5,889 | €14,064 | +€8,176 | +139% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.