Bouwonderneming Tom Van Sande: 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.
Bouwonderneming Tom Van Sande
Largest movements
- Receivables within one year +€25,146
up €25,146 (+171%), from €14,669 to €39,815
of which Trade receivables: +€22,102
- Cash -€16,609
down €16,609 (-55.2%), from €30,067 to €13,458
mainly Receivables within one year (-€25,146) and Debts after one year (-€18,581)
- Tangible fixed assets -€16,503
down €16,503 (-14.9%), from €110,419 to €93,915
of which Furniture and vehicles: -€11,773
- Debts after one year -€18,581
down €18,581 (-51.4%), from €36,139 to €17,558
- Reserves +€8,555
up €8,555 (+16.1%), from €53,268 to €61,823
of which Distributable reserves: +€10,141
- Trade debts +€4,064
up €4,064 (+135%), from €3,012 to €7,076
- Gross operating margin +€18,415
up €18,415 (+135%), from €13,662 to €32,077
- Depreciation +€6,195
up €6,195 (+60.1%), from €10,309 to €16,503
- Taxes +€3,849
up €3,849 (+738%), from €522 to €4,371
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 | €157,597 | €150,988 | -€6,610 | -4.2% |
| Fixed assets | 21/28 | €110,419 | €93,915 | -€16,503 | -14.9% |
| Tangible fixed assets | 22/27 | €110,419 | €93,915 | -€16,503 | -14.9% |
| Land and buildings | 22 | €56,908 | €52,530 | -€4,378 | -7.7% |
| Plant, machinery and equipment | 23 | €1,261 | €908 | -€353 | -28.0% |
| Furniture and vehicles | 24 | €52,250 | €40,477 | -€11,773 | -22.5% |
| Current assets | 29/58 | €47,179 | €57,073 | +€9,894 | +21.0% |
| Amounts receivable within one year | 40/41 | €14,669 | €39,815 | +€25,146 | +171% |
| Trade receivables | 40 | €13,160 | €35,261 | +€22,102 | +168% |
| Other amounts receivable | 41 | €1,509 | €4,553 | +€3,044 | +202% |
| Cash at bank and in hand | 54/58 | €30,067 | €13,458 | -€16,609 | -55.2% |
| Deferred charges and accrued income | 490/1 | €2,443 | €3,800 | +€1,357 | +55.6% |
| Total equity and liabilities | 10/49 | €157,597 | €150,988 | -€6,610 | -4.2% |
| Equity | 10/15 | €88,872 | €97,427 | +€8,555 | +9.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €53,268 | €61,823 | +€8,555 | +16.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €26,498 | €24,913 | -€1,585 | -6.0% |
| Distributable reserves | 133 | €24,909 | €35,050 | +€10,141 | +40.7% |
| Profit (loss) carried forward | 14 | €23,204 | €23,204 | = | 0.0% |
| Provisions and deferred taxes | 16 | €6,095 | €5,689 | -€406 | -6.7% |
| Deferred taxes | 168 | €6,095 | €5,689 | -€406 | -6.7% |
| Amounts payable | 17/49 | €62,630 | €47,872 | -€14,759 | -23.6% |
| Amounts payable after more than one year | 17 | €36,139 | €17,558 | -€18,581 | -51.4% |
| Financial debts | 170/4 | €36,139 | €17,558 | -€18,581 | -51.4% |
| Amounts payable within one year | 42/48 | €26,492 | €30,313 | +€3,822 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €17,959 | €18,581 | +€621 | +3.5% |
| Trade debts | 44 | €3,012 | €7,076 | +€4,064 | +135% |
| Suppliers | 440/4 | €3,012 | €7,076 | +€4,064 | +135% |
| Taxes, remuneration and social security | 45 | €4,485 | €4,657 | +€172 | +3.8% |
| Taxes | 450/3 | €532 | €4,657 | +€4,125 | +776% |
| Remuneration and social security | 454/9 | €3,954 | - | -€3,954 | |
| Other amounts payable | 47/48 | €1,035 | - | -€1,035 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,309 | €16,503 | +€6,195 | +60.1% |
| Other operating charges | 640/8 | €952 | €1,100 | +€148 | +15.5% |
| Gross operating margin | 9900 | €13,662 | €32,077 | +€18,415 | +135% |
| Operating profit (loss) | 9901 | €2,401 | €14,473 | +€12,073 | +503% |
| Financial income | 75/76B | €30 | €0 | -€30 | -99.8% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -99.8% |
| Financial charges | 65/66B | €2,032 | €1,954 | -€78 | -3.9% |
| Recurring financial charges | 65 | €2,032 | €1,954 | -€78 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €398 | €12,520 | +€12,121 | +3,043% |
| Transfer from deferred taxes | 780 | €406 | €406 | = | 0.0% |
| Income taxes | 67/77 | €522 | €4,371 | +€3,849 | +738% |
| Profit (loss) for the period | 9904 | €283 | €8,555 | +€8,272 | +2,922% |
| Transfer from tax-exempt reserves | 789 | €1,585 | €1,585 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,869 | €10,141 | +€8,272 | +443% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.