Tom Vancaysele: what changed
What changed
Tom Vancaysele
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
€103,000
2024 · €164,243-€61,243
Equity
€270,242
2024 · €167,243+€103,000
Cash
€124,943
2024 · €56,297+€68,645
Balance sheet total
€281,226
2024 · €176,381+€104,845
Largest movements
Assets
- Cash +€68,645
up €68,645 (+122%), from €56,297 to €124,943
mainly Net result for the year (+€103,000) and Depreciation (+€7,714)
- Tangible fixed assets +€35,737
new in 2025: €35,737
Equity and liabilities
- Reserves +€103,000
up €103,000 (+62.7%), from €164,243 to €267,242
Income statement
- Gross operating margin -€73,857
down €73,857 (-34.9%), from €211,918 to €138,061
- Taxes -€19,945
down €19,945 (-40.8%), from €48,872 to €28,927
- Depreciation +€7,714
new in 2025: €7,714
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€164,243
Gross operating margin
-€73,857
Depreciation
-€7,714
Other operating charges
-€394
Financial income
+€849
Financial charges
-€71
Taxes
+€19,945
Result 2025
€103,000
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€112,096
Investment
-€43,451
Financing
€0
Cash 2024
€56,297
From operations (derived)
+€112,096
Net result for the year
+€103,000
Depreciation
+€7,714
Receivables within one year
+€496
Deferred charges and accrued income
-€958
Trade debts
+€458
Tax, wage and social debts
+€1,387
Investment (derived)
-€43,451
Investment in fixed assets (net)
-€43,451
Cash 2025
€124,943
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €176,381 | €281,226 | +€104,845 | +59.4% |
| Fixed assets | 21/28 | - | €35,737 | +€35,737 | |
| Tangible fixed assets | 22/27 | - | €35,737 | +€35,737 | |
| Furniture and vehicles | 24 | - | €35,737 | +€35,737 | |
| Current assets | 29/58 | €176,381 | €245,489 | +€69,108 | +39.2% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Trade receivables | 290 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,167 | €18,672 | -€496 | -2.6% |
| Trade receivables | 40 | €17,525 | €18,146 | +€620 | +3.5% |
| Other amounts receivable | 41 | €1,642 | €526 | -€1,116 | -68.0% |
| Cash at bank and in hand | 54/58 | €56,297 | €124,943 | +€68,645 | +122% |
| Deferred charges and accrued income | 490/1 | €917 | €1,875 | +€958 | +105% |
| Total equity and liabilities | 10/49 | €176,381 | €281,226 | +€104,845 | +59.4% |
| Equity | 10/15 | €167,243 | €270,242 | +€103,000 | +61.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €164,243 | €267,242 | +€103,000 | +62.7% |
| Distributable reserves | 133 | €164,243 | €267,242 | +€103,000 | +62.7% |
| Amounts payable | 17/49 | €9,139 | €10,984 | +€1,845 | +20.2% |
| Amounts payable within one year | 42/48 | €9,139 | €10,984 | +€1,845 | +20.2% |
| Trade debts | 44 | €150 | €608 | +€458 | +305% |
| Suppliers | 440/4 | €150 | €608 | +€458 | +305% |
| Taxes, remuneration and social security | 45 | €8,989 | €10,376 | +€1,387 | +15.4% |
| Taxes | 450/3 | €8,989 | €9,126 | +€137 | +1.5% |
| Remuneration and social security | 454/9 | - | €1,250 | +€1,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,714 | +€7,714 | |
| Other operating charges | 640/8 | €295 | €689 | +€394 | +134% |
| Gross operating margin | 9900 | €211,918 | €138,061 | -€73,857 | -34.9% |
| Operating profit (loss) | 9901 | €211,622 | €129,657 | -€81,965 | -38.7% |
| Financial income | 75/76B | €1,680 | €2,529 | +€849 | +50.5% |
| Recurring financial income | 75 | €1,680 | €2,529 | +€849 | +50.5% |
| Financial charges | 65/66B | €188 | €260 | +€71 | +37.9% |
| Recurring financial charges | 65 | €188 | €260 | +€71 | +37.9% |
| Profit (loss) for the period before taxes | 9903 | €213,114 | €131,927 | -€81,188 | -38.1% |
| Income taxes | 67/77 | €48,872 | €28,927 | -€19,945 | -40.8% |
| Profit (loss) for the period | 9904 | €164,243 | €103,000 | -€61,243 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €164,243 | €103,000 | -€61,243 | -37.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.