NANCY VAN BOCKSTAL: 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.
NANCY VAN BOCKSTAL
Largest movements
- Receivables after one year -€53,000
down €53,000 (-100.0%), from €53,000 to €0
- Receivables within one year +€52,897
up €52,897 (+68.8%), from €76,900 to €129,797
of which Other amounts receivable: +€55,632
- Cash +€11,473
up €11,473 (+2003.5%), from €573 to €12,046
mainly Receivables after one year (+€53,000) and Net result for the year (+€18,046)
- Tangible fixed assets -€8,356
down €8,356 (-6.8%), from €122,750 to €114,394
of which Furniture and vehicles: -€7,479
- Reserves +€8,891
up €8,891 (+3.9%), from €225,103 to €233,994
- Debts after one year -€6,713
down €6,713 (-79.8%), from €8,408 to €1,695
- Depreciation +€1,329
up €1,329 (+8.1%), from €16,464 to €17,793
- Gross operating margin -€1,037
down €1,037 (-2.4%), from €43,740 to €42,703
- Taxes -€876
down €876 (-9.2%), from €9,510 to €8,635
- Financial income -€792
down €792 (-14.3%), from €5,523 to €4,731
- Financial charges -€509
down €509 (-39.8%), from €1,281 to €772
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 | €257,770 | €259,818 | +€2,047 | +0.8% |
| Fixed assets | 21/28 | €122,750 | €114,394 | -€8,356 | -6.8% |
| Tangible fixed assets | 22/27 | €122,750 | €114,394 | -€8,356 | -6.8% |
| Land and buildings | 22 | €106,581 | €104,962 | -€1,619 | -1.5% |
| Plant, machinery and equipment | 23 | - | €742 | +€742 | |
| Furniture and vehicles | 24 | €16,169 | €8,690 | -€7,479 | -46.3% |
| Current assets | 29/58 | €135,020 | €145,424 | +€10,403 | +7.7% |
| Amounts receivable after more than one year | 29 | €53,000 | €0 | -€53,000 | -100.0% |
| Other amounts receivable | 291 | €53,000 | €0 | -€53,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €76,900 | €129,797 | +€52,897 | +68.8% |
| Trade receivables | 40 | €22,566 | €19,832 | -€2,734 | -12.1% |
| Other amounts receivable | 41 | €54,333 | €109,965 | +€55,632 | +102.4% |
| Cash at bank and in hand | 54/58 | €573 | €12,046 | +€11,473 | +2003.5% |
| Deferred charges and accrued income | 490/1 | €4,548 | €3,581 | -€967 | -21.3% |
| Total equity and liabilities | 10/49 | €257,770 | €259,818 | +€2,047 | +0.8% |
| Equity | 10/15 | €237,503 | €246,394 | +€8,891 | +3.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €225,103 | €233,994 | +€8,891 | +3.9% |
| Distributable reserves | 133 | €225,103 | €233,994 | +€8,891 | +3.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,268 | €13,424 | -€6,844 | -33.8% |
| Amounts payable after more than one year | 17 | €8,408 | €1,695 | -€6,713 | -79.8% |
| Financial debts | 170/4 | €8,408 | €1,695 | -€6,713 | -79.8% |
| Amounts payable within one year | 42/48 | €10,650 | €10,519 | -€131 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €6,606 | €6,713 | +€106 | +1.6% |
| Financial debts | 43 | €1,483 | €1,132 | -€351 | -23.6% |
| Credit institutions | 430/8 | €1,483 | €1,132 | -€351 | -23.6% |
| Trade debts | 44 | €280 | €459 | +€179 | +63.8% |
| Suppliers | 440/4 | €280 | €459 | +€179 | +63.8% |
| Taxes, remuneration and social security | 45 | €2,280 | €2,214 | -€66 | -2.9% |
| Taxes | 450/3 | €2,280 | €2,214 | -€66 | -2.9% |
| Accrued charges and deferred income | 492/3 | €1,210 | €1,210 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,464 | €17,793 | +€1,329 | +8.1% |
| Other operating charges | 640/8 | €2,218 | €2,188 | -€29 | -1.3% |
| Gross operating margin | 9900 | €43,740 | €42,703 | -€1,037 | -2.4% |
| Operating profit (loss) | 9901 | €25,058 | €22,721 | -€2,337 | -9.3% |
| Financial income | 75/76B | €5,523 | €4,731 | -€792 | -14.3% |
| Recurring financial income | 75 | €5,523 | €4,731 | -€792 | -14.3% |
| Financial charges | 65/66B | €1,281 | €772 | -€509 | -39.8% |
| Recurring financial charges | 65 | €1,281 | €772 | -€509 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €29,300 | €26,681 | -€2,619 | -8.9% |
| Income taxes | 67/77 | €9,510 | €8,635 | -€876 | -9.2% |
| Profit (loss) for the period | 9904 | €19,790 | €18,046 | -€1,744 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,790 | €18,046 | -€1,744 | -8.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.