SCHRIJNWERKEN VANACKER: 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.
SCHRIJNWERKEN VANACKER
Largest movements
- Tangible fixed assets +€62,751
up €62,751 (+129%), from €48,497 to €111,248
of which Plant, machinery and equipment: +€42,359
- Receivables within one year +€44,442
up €44,442 (+47.1%), from €94,283 to €138,726
of which Trade receivables: +€42,427
- Cash -€23,695
down €23,695 (-18.0%), from €131,799 to €108,104
mainly Investment in fixed assets (net) (-€86,419) and Receivables within one year (-€44,442)
- Trade debts +€49,095
up €49,095 (+84.4%), from €58,179 to €107,274
- Debts after one year +€23,596
up €23,596, from €0 to €23,596
- Reserves +€14,477
up €14,477 (+21.8%), from €66,491 to €80,968
- Other debts -€6,632
down €6,632 (-4.0%), from €164,012 to €157,380
- Current portion of long-term debt +€6,139
up €6,139 (+363%), from €1,692 to €7,831
- Depreciation -€15,686
down €15,686 (-39.9%), from €39,354 to €23,668
- Gross operating margin -€11,464
down €11,464 (-20.0%), from €57,371 to €45,906
- Other operating charges -€4,624
down €4,624 (-77.2%), from €5,989 to €1,366
- Taxes +€1,571
up €1,571 (+49.2%), from €3,191 to €4,762
- Financial charges +€1,060
up €1,060 (+131%), from €809 to €1,870
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 | €304,685 | €387,049 | +€82,365 | +27.0% |
| Fixed assets | 21/28 | €48,497 | €111,248 | +€62,751 | +129% |
| Tangible fixed assets | 22/27 | €48,497 | €111,248 | +€62,751 | +129% |
| Plant, machinery and equipment | 23 | €6,733 | €49,092 | +€42,359 | +629% |
| Furniture and vehicles | 24 | €36,603 | €30,923 | -€5,680 | -15.5% |
| Leasing and similar rights | 25 | €5,161 | €31,233 | +€26,072 | +505% |
| Current assets | 29/58 | €256,188 | €275,801 | +€19,614 | +7.7% |
| Stocks and contracts in progress | 3 | €30,106 | €28,329 | -€1,776 | -5.9% |
| Stocks | 30/36 | €22,606 | €28,329 | +€5,724 | +25.3% |
| Contracts in progress | 37 | €7,500 | €0 | -€7,500 | -100% |
| Amounts receivable within one year | 40/41 | €94,283 | €138,726 | +€44,442 | +47.1% |
| Trade receivables | 40 | €88,910 | €131,336 | +€42,427 | +47.7% |
| Other amounts receivable | 41 | €5,374 | €7,389 | +€2,016 | +37.5% |
| Cash at bank and in hand | 54/58 | €131,799 | €108,104 | -€23,695 | -18.0% |
| Deferred charges and accrued income | 490/1 | €0 | €642 | +€642 | |
| Total equity and liabilities | 10/49 | €304,685 | €387,049 | +€82,365 | +27.0% |
| Equity | 10/15 | €71,491 | €85,968 | +€14,477 | +20.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €66,491 | €80,968 | +€14,477 | +21.8% |
| Distributable reserves | 133 | €66,491 | €80,968 | +€14,477 | +21.8% |
| Amounts payable | 17/49 | €233,194 | €301,081 | +€67,887 | +29.1% |
| Amounts payable after more than one year | 17 | €0 | €23,596 | +€23,596 | |
| Financial debts | 170/4 | €0 | €23,596 | +€23,596 | |
| Amounts payable within one year | 42/48 | €233,194 | €277,485 | +€44,291 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €1,692 | €7,831 | +€6,139 | +363% |
| Trade debts | 44 | €58,179 | €107,274 | +€49,095 | +84.4% |
| Suppliers | 440/4 | €58,179 | €107,274 | +€49,095 | +84.4% |
| Taxes, remuneration and social security | 45 | €9,311 | €5,000 | -€4,311 | -46.3% |
| Taxes | 450/3 | €6,311 | €1,500 | -€4,811 | -76.2% |
| Remuneration and social security | 454/9 | €3,000 | €3,500 | +€500 | +16.7% |
| Other amounts payable | 47/48 | €164,012 | €157,380 | -€6,632 | -4.0% |
| Non-recurring operating income | 76A | €1,562 | €0 | -€1,562 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,354 | €23,668 | -€15,686 | -39.9% |
| Other operating charges | 640/8 | €5,989 | €1,366 | -€4,624 | -77.2% |
| Gross operating margin | 9900 | €57,371 | €45,906 | -€11,464 | -20.0% |
| Operating profit (loss) | 9901 | €12,027 | €20,872 | +€8,845 | +73.5% |
| Financial income | 75/76B | - | €237 | +€237 | |
| Recurring financial income | 75 | - | €237 | +€237 | |
| Financial charges | 65/66B | €809 | €1,870 | +€1,060 | +131% |
| Recurring financial charges | 65 | €809 | €1,870 | +€1,060 | +131% |
| Profit (loss) for the period before taxes | 9903 | €11,218 | €19,239 | +€8,021 | +71.5% |
| Income taxes | 67/77 | €3,191 | €4,762 | +€1,571 | +49.2% |
| Profit (loss) for the period | 9904 | €8,027 | €14,477 | +€6,450 | +80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,027 | €14,477 | +€6,450 | +80.4% |
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 24 October 2026 via checked.be.