IR. ARCH. STAN VAN MOER: 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.
IR. ARCH. STAN VAN MOER
Largest movements
- Receivables within one year +€12,329
up €12,329 (+1,167%), from €1,057 to €13,385
of which Other amounts receivable: +€7,551
- Cash -€11,590
down €11,590 (-44.6%), from €26,015 to €14,425
mainly Receivables within one year (-€12,329) and Investment in fixed assets (net) (-€1,878)
- Deferred charges and accrued income +€1,570
up €1,570 (+178%), from €883 to €2,453
- Tangible fixed assets +€818
up €818 (+53.7%), from €1,522 to €2,340
- Reserves +€2,646
up €2,646 (+13.3%), from €19,881 to €22,527
- Trade debts +€1,081
up €1,081 (+44.2%), from €2,446 to €3,527
- Tax, wage and social debts -€600
down €600 (-14.5%), from €4,149 to €3,549
of which Taxes: -€600
- Gross operating margin -€4,667
down €4,667 (-46.1%), from €10,135 to €5,467
- Taxes -€1,223
down €1,223 (-60.5%), from €2,021 to €798
- Other operating charges -€925
down €925 (-53.9%), from €1,715 to €790
- Depreciation +€468
up €468 (+79.1%), from €592 to €1,060
- Financial income -€224
down €224 (-100%), from €224 to €0
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 | €29,476 | €32,603 | +€3,127 | +10.6% |
| Fixed assets | 21/28 | €1,522 | €2,340 | +€818 | +53.7% |
| Tangible fixed assets | 22/27 | €1,522 | €2,340 | +€818 | +53.7% |
| Furniture and vehicles | 24 | €1,522 | €2,340 | +€818 | +53.7% |
| Current assets | 29/58 | €27,954 | €30,263 | +€2,309 | +8.3% |
| Amounts receivable within one year | 40/41 | €1,057 | €13,385 | +€12,329 | +1,167% |
| Trade receivables | 40 | - | €4,778 | +€4,778 | |
| Other amounts receivable | 41 | €1,057 | €8,607 | +€7,551 | +715% |
| Cash at bank and in hand | 54/58 | €26,015 | €14,425 | -€11,590 | -44.6% |
| Deferred charges and accrued income | 490/1 | €883 | €2,453 | +€1,570 | +178% |
| Total equity and liabilities | 10/49 | €29,476 | €32,603 | +€3,127 | +10.6% |
| Equity | 10/15 | €22,881 | €25,527 | +€2,646 | +11.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,881 | €22,527 | +€2,646 | +13.3% |
| Distributable reserves | 133 | €19,881 | €22,527 | +€2,646 | +13.3% |
| Amounts payable | 17/49 | €6,595 | €7,076 | +€481 | +7.3% |
| Amounts payable within one year | 42/48 | €6,595 | €7,076 | +€481 | +7.3% |
| Trade debts | 44 | €2,446 | €3,527 | +€1,081 | +44.2% |
| Suppliers | 440/4 | €2,446 | €3,527 | +€1,081 | +44.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,149 | €3,549 | -€600 | -14.5% |
| Taxes | 450/3 | €4,149 | €3,549 | -€600 | -14.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €592 | €1,060 | +€468 | +79.1% |
| Other operating charges | 640/8 | €1,715 | €790 | -€925 | -53.9% |
| Gross operating margin | 9900 | €10,135 | €5,467 | -€4,667 | -46.1% |
| Operating profit (loss) | 9901 | €7,827 | €3,617 | -€4,211 | -53.8% |
| Financial income | 75/76B | €224 | €0 | -€224 | -100% |
| Recurring financial income | 75 | €224 | €0 | -€224 | -100% |
| Financial charges | 65/66B | €127 | €173 | +€46 | +35.8% |
| Recurring financial charges | 65 | €127 | €173 | +€46 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | €7,924 | €3,444 | -€4,480 | -56.5% |
| Income taxes | 67/77 | €2,021 | €798 | -€1,223 | -60.5% |
| Profit (loss) for the period | 9904 | €5,903 | €2,646 | -€3,258 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,903 | €2,646 | -€3,258 | -55.2% |
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 29 October 2026 via checked.be.