Bart Van Gompel: what changed
Two fiscal 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.
Bart Van Gompel
Largest movements
- Current investments +€75,000
up €75,000 (+53.6%), from €140,000 to €215,000
- Cash +€29,511
up €29,511 (+73.4%), from €40,198 to €69,709
mainly Net result for the year (+€100,721) and Receivables within one year (+€3,164)
- Reserves +€100,721
up €100,721 (+50.2%), from €200,610 to €301,331
- Gross operating margin -€4,254
down €4,254 (-3.2%), from €132,847 to €128,594
- Financial income +€3,798
up €3,798 (+327.0%), from €1,162 to €4,960
of which Financial income: +€4,000
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.
Cash bridge derived
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 | €244,607 | €343,572 | +€98,965 | +40.5% |
| Fixed assets | 21/28 | €3,941 | €2,491 | -€1,450 | -36.8% |
| Tangible fixed assets | 22/27 | €3,941 | €2,491 | -€1,450 | -36.8% |
| Plant, machinery and equipment | 23 | €872 | €579 | -€293 | -33.6% |
| Furniture and vehicles | 24 | €3,069 | €1,912 | -€1,157 | -37.7% |
| Current assets | 29/58 | €240,666 | €341,081 | +€100,415 | +41.7% |
| Amounts receivable within one year | 40/41 | €57,186 | €54,021 | -€3,164 | -5.5% |
| Trade receivables | 40 | €57,186 | €54,021 | -€3,164 | -5.5% |
| Current investments | 50/53 | €140,000 | €215,000 | +€75,000 | +53.6% |
| Cash at bank and in hand | 54/58 | €40,198 | €69,709 | +€29,511 | +73.4% |
| Deferred charges and accrued income | 490/1 | €3,282 | €2,350 | -€931 | -28.4% |
| Total equity and liabilities | 10/49 | €244,607 | €343,572 | +€98,965 | +40.5% |
| Equity | 10/15 | €205,610 | €306,331 | +€100,721 | +49.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €200,610 | €301,331 | +€100,721 | +50.2% |
| Distributable reserves | 133 | €200,610 | €301,331 | +€100,721 | +50.2% |
| Amounts payable | 17/49 | €38,997 | €37,240 | -€1,756 | -4.5% |
| Amounts payable within one year | 42/48 | €38,997 | €37,240 | -€1,756 | -4.5% |
| Trade debts | 44 | €2,463 | €1,815 | -€648 | -26.3% |
| Suppliers | 440/4 | €2,463 | €1,815 | -€648 | -26.3% |
| Taxes, remuneration and social security | 45 | €36,525 | €35,200 | -€1,325 | -3.6% |
| Taxes | 450/3 | €36,525 | €35,200 | -€1,325 | -3.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €9 | €225 | +€216 | +2375.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €696 | €1,450 | +€755 | +108.5% |
| Other operating charges | 640/8 | €786 | €761 | -€25 | -3.2% |
| Gross operating margin | 9900 | €132,847 | €128,594 | -€4,254 | -3.2% |
| Operating profit (loss) | 9901 | €131,366 | €126,383 | -€4,983 | -3.8% |
| Financial income | 75/76B | €1,162 | €4,960 | +€3,798 | +327.0% |
| Recurring financial income | 75 | €960 | €4,960 | +€4,000 | +416.6% |
| Non-recurring financial income | 76B | €202 | €0 | -€202 | -100.0% |
| Financial charges | 65/66B | €2,320 | €2,317 | -€4 | -0.2% |
| Recurring financial charges | 65 | €2,320 | €2,317 | -€4 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €130,207 | €129,026 | -€1,181 | -0.9% |
| Income taxes | 67/77 | €28,349 | €28,304 | -€45 | -0.2% |
| Profit (loss) for the period | 9904 | €101,857 | €100,721 | -€1,136 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €101,857 | €100,721 | -€1,136 | -1.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.