ASSOCIATION D'EXPERTS-COMPTABLES VANOSBEECK: 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.
ASSOCIATION D'EXPERTS-COMPTABLES VANOSBEECK
Largest movements
- Receivables within one year +€96,016
up €96,016 (+26.6%), from €361,354 to €457,370
of which Other amounts receivable: +€67,790
- Cash -€23,144
down €23,144 (-98.7%), from €23,452 to €309
mainly Receivables within one year (-€96,016) and Contributions, distributions and other (-€22,000)
- Tangible fixed assets -€6,576
down €6,576 (-9.7%), from €67,525 to €60,948
of which Land and buildings: -€6,885
- Reserves +€61,000
up €61,000 (+22.6%), from €270,259 to €331,259
- Gross operating margin +€12,706
up €12,706 (+7.0%), from €182,524 to €195,230
- Taxes +€3,816
up €3,816 (+14.6%), from €26,073 to €29,889
- Staff costs +€2,415
up €2,415 (+3.8%), from €64,323 to €66,738
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 | €455,914 | €519,064 | +€63,150 | +13.9% |
| Fixed assets | 21/28 | €67,611 | €61,035 | -€6,576 | -9.7% |
| Tangible fixed assets | 22/27 | €67,525 | €60,948 | -€6,576 | -9.7% |
| Land and buildings | 22 | €63,602 | €56,717 | -€6,885 | -10.8% |
| Furniture and vehicles | 24 | €3,922 | €4,231 | +€309 | +7.9% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €388,303 | €458,029 | +€69,726 | +18.0% |
| Amounts receivable after more than one year | 29 | €3,497 | €350 | -€3,147 | -90.0% |
| Trade receivables | 290 | €3,497 | €350 | -€3,147 | -90.0% |
| Amounts receivable within one year | 40/41 | €361,354 | €457,370 | +€96,016 | +26.6% |
| Trade receivables | 40 | €42,936 | €71,162 | +€28,227 | +65.7% |
| Other amounts receivable | 41 | €318,419 | €386,208 | +€67,790 | +21.3% |
| Cash at bank and in hand | 54/58 | €23,452 | €309 | -€23,144 | -98.7% |
| Total equity and liabilities | 10/49 | €455,914 | €519,064 | +€63,150 | +13.9% |
| Equity | 10/15 | €341,835 | €402,855 | +€61,020 | +17.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €270,259 | €331,259 | +€61,000 | +22.6% |
| Distributable reserves | 133 | €270,259 | €331,259 | +€61,000 | +22.6% |
| Profit (loss) carried forward | 14 | €2,984 | €3,004 | +€20 | +0.7% |
| Amounts payable | 17/49 | €114,079 | €116,209 | +€2,130 | +1.9% |
| Amounts payable within one year | 42/48 | €114,079 | €116,209 | +€2,130 | +1.9% |
| Financial debts | 43 | €30,306 | €30,696 | +€390 | +1.3% |
| Credit institutions | 430/8 | €30,306 | €30,696 | +€390 | +1.3% |
| Trade debts | 44 | €7,228 | €7,129 | -€99 | -1.4% |
| Suppliers | 440/4 | €7,228 | €7,129 | -€99 | -1.4% |
| Taxes, remuneration and social security | 45 | €51,545 | €56,384 | +€4,839 | +9.4% |
| Taxes | 450/3 | €41,946 | €46,617 | +€4,671 | +11.1% |
| Remuneration and social security | 454/9 | €9,599 | €9,767 | +€168 | +1.8% |
| Other amounts payable | 47/48 | €25,000 | €22,000 | -€3,000 | -12.0% |
| Remuneration, social security and pensions | 62 | €64,323 | €66,738 | +€2,415 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,008 | €9,123 | +€116 | +1.3% |
| Other operating charges | 640/8 | €3,950 | €4,232 | +€281 | +7.1% |
| Gross operating margin | 9900 | €182,524 | €195,230 | +€12,706 | +7.0% |
| Operating profit (loss) | 9901 | €105,243 | €115,137 | +€9,894 | +9.4% |
| Financial income | 75/76B | €71 | €24 | -€48 | -66.9% |
| Recurring financial income | 75 | €71 | €24 | -€48 | -66.9% |
| Financial charges | 65/66B | €1,696 | €2,251 | +€555 | +32.7% |
| Recurring financial charges | 65 | €1,696 | €2,251 | +€555 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €103,618 | €112,909 | +€9,291 | +9.0% |
| Income taxes | 67/77 | €26,073 | €29,889 | +€3,816 | +14.6% |
| Profit (loss) for the period | 9904 | €77,545 | €83,020 | +€5,475 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €77,545 | €83,020 | +€5,475 | +7.1% |
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 1 November 2026 via checked.be.