KOEN VAN GOMPEL: 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.
KOEN VAN GOMPEL
Largest movements
- Cash -€14,340
down €14,340 (-14.6%), from €98,032 to €83,692
mainly Net result for the year (-€21,050) and Stocks and contracts (-€3,461)
- Tangible fixed assets -€12,854
down €12,854 (-69.4%), from €18,532 to €5,679
of which Furniture and vehicles: -€12,903
- Stocks and contracts +€3,461
up €3,461 (+48.6%), from €7,122 to €10,583
- Reserves -€23,050
down €23,050 (-18.0%), from €128,369 to €105,320
- Gross operating margin -€20,249
down €20,249, from €14,002 to -€6,247
- Depreciation -€1,877
down €1,877 (-11.4%), from €16,422 to €14,545
- Taxes -€547
down €547 (-59.8%), from €914 to €367
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 | €138,598 | €114,799 | -€23,799 | -17.2% |
| Fixed assets | 21/28 | €18,547 | €5,694 | -€12,854 | -69.3% |
| Tangible fixed assets | 22/27 | €18,532 | €5,679 | -€12,854 | -69.4% |
| Plant, machinery and equipment | 23 | €2,264 | €2,314 | +€49 | +2.2% |
| Furniture and vehicles | 24 | €16,268 | €3,365 | -€12,903 | -79.3% |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €120,051 | €109,105 | -€10,946 | -9.1% |
| Stocks and contracts in progress | 3 | €7,122 | €10,583 | +€3,461 | +48.6% |
| Stocks | 30/36 | €7,122 | €10,583 | +€3,461 | +48.6% |
| Amounts receivable within one year | 40/41 | €9,472 | €9,174 | -€298 | -3.1% |
| Trade receivables | 40 | - | €1,728 | +€1,728 | |
| Other amounts receivable | 41 | €9,472 | €7,446 | -€2,026 | -21.4% |
| Cash at bank and in hand | 54/58 | €98,032 | €83,692 | -€14,340 | -14.6% |
| Deferred charges and accrued income | 490/1 | €5,424 | €5,656 | +€232 | +4.3% |
| Total equity and liabilities | 10/49 | €138,598 | €114,799 | -€23,799 | -17.2% |
| Equity | 10/15 | €134,569 | €111,520 | -€23,050 | -17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €128,369 | €105,320 | -€23,050 | -18.0% |
| Distributable reserves | 133 | €128,369 | €105,320 | -€23,050 | -18.0% |
| Amounts payable | 17/49 | €4,029 | €3,279 | -€750 | -18.6% |
| Amounts payable within one year | 42/48 | €3,992 | €3,279 | -€713 | -17.9% |
| Trade debts | 44 | €1,322 | €820 | -€501 | -37.9% |
| Suppliers | 440/4 | €1,322 | €820 | -€501 | -37.9% |
| Other amounts payable | 47/48 | €2,671 | €2,458 | -€212 | -7.9% |
| Accrued charges and deferred income | 492/3 | €37 | - | -€37 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,422 | €14,545 | -€1,877 | -11.4% |
| Other operating charges | 640/8 | €1,391 | €1,417 | +€27 | +1.9% |
| Gross operating margin | 9900 | €14,002 | -€6,247 | -€20,249 | |
| Operating profit (loss) | 9901 | -€3,810 | -€22,209 | -€18,399 | -483% |
| Financial income | 75/76B | €1,639 | €1,593 | -€45 | -2.8% |
| Recurring financial income | 75 | €1,639 | €1,593 | -€45 | -2.8% |
| Financial charges | 65/66B | €65 | €67 | +€1 | +2.0% |
| Recurring financial charges | 65 | €65 | €67 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,237 | -€20,682 | -€18,446 | -825% |
| Income taxes | 67/77 | €914 | €367 | -€547 | -59.8% |
| Profit (loss) for the period | 9904 | -€3,151 | -€21,050 | -€17,899 | -568% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,151 | -€21,050 | -€17,899 | -568% |
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 21 October 2026 via checked.be.