Van Alboom: 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.
Van Alboom
Largest movements
- Cash +€18,664
up €18,664 (+97.2%), from €19,199 to €37,863
mainly Depreciation (+€8,803) and Receivables within one year (+€7,590)
- Receivables within one year -€7,590
down €7,590 (-30.5%), from €24,902 to €17,312
of which Trade receivables: -€12,202
- Tangible fixed assets -€1,276
down €1,276 (-11.3%), from €11,265 to €9,989
of which Furniture and vehicles: -€1,603
- Advances received +€7,507
new in 2025: €7,507
- Current portion of long-term debt -€4,102
down €4,102 (-21.5%), from €19,102 to €15,000
- Reserves +€3,297
up €3,297 (+6.9%), from €47,878 to €51,175
of which Distributable reserves: +€3,297
- Trade debts +€2,688
new in 2025: €2,688
- Gross operating margin -€79,662
down €79,662 (-83.4%), from €95,570 to €15,908
- Staff costs -€47,215
down €47,215, from €46,084 to -€1,132
- Other operating charges -€3,314
down €3,314 (-62.4%), from €5,307 to €1,993
- Depreciation +€2,718
up €2,718 (+44.7%), from €6,085 to €8,803
- Taxes -€2,599
down €2,599 (-61.4%), from €4,234 to €1,635
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 | €59,118 | €68,827 | +€9,709 | +16.4% |
| Fixed assets | 21/28 | €11,285 | €10,009 | -€1,276 | -11.3% |
| Tangible fixed assets | 22/27 | €11,265 | €9,989 | -€1,276 | -11.3% |
| Plant, machinery and equipment | 23 | €4,679 | €5,006 | +€327 | +7.0% |
| Furniture and vehicles | 24 | €6,586 | €4,983 | -€1,603 | -24.3% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €47,833 | €58,817 | +€10,984 | +23.0% |
| Stocks and contracts in progress | 3 | €3,732 | €3,592 | -€140 | -3.8% |
| Stocks | 30/36 | €3,732 | €3,592 | -€140 | -3.8% |
| Amounts receivable within one year | 40/41 | €24,902 | €17,312 | -€7,590 | -30.5% |
| Trade receivables | 40 | €20,959 | €8,757 | -€12,202 | -58.2% |
| Other amounts receivable | 41 | €3,942 | €8,555 | +€4,612 | +117% |
| Cash at bank and in hand | 54/58 | €19,199 | €37,863 | +€18,664 | +97.2% |
| Deferred charges and accrued income | 490/1 | - | €50 | +€50 | |
| Total equity and liabilities | 10/49 | €59,118 | €68,827 | +€9,709 | +16.4% |
| Equity | 10/15 | €30,698 | €33,995 | +€3,297 | +10.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,878 | €51,175 | +€3,297 | +6.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €46,018 | €49,315 | +€3,297 | +7.2% |
| Profit (loss) carried forward | 14 | -€23,380 | -€23,380 | = | 0.0% |
| Amounts payable | 17/49 | €28,420 | €34,831 | +€6,412 | +22.6% |
| Amounts payable within one year | 42/48 | €28,103 | €34,514 | +€6,412 | +22.8% |
| Current portion of amounts payable after more than one year | 42 | €19,102 | €15,000 | -€4,102 | -21.5% |
| Trade debts | 44 | - | €2,688 | +€2,688 | |
| Suppliers | 440/4 | - | €2,688 | +€2,688 | |
| Advances received on contracts in progress | 46 | - | €7,507 | +€7,507 | |
| Taxes, remuneration and social security | 45 | €8,935 | €9,319 | +€384 | +4.3% |
| Taxes | 450/3 | €8,935 | €9,319 | +€384 | +4.3% |
| Other amounts payable | 47/48 | €66 | - | -€66 | |
| Accrued charges and deferred income | 492/3 | €317 | €317 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €46,084 | -€1,132 | -€47,215 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,085 | €8,803 | +€2,718 | +44.7% |
| Other operating charges | 640/8 | €5,307 | €1,993 | -€3,314 | -62.4% |
| Gross operating margin | 9900 | €95,570 | €15,908 | -€79,662 | -83.4% |
| Operating profit (loss) | 9901 | €38,094 | €6,243 | -€31,850 | -83.6% |
| Financial income | 75/76B | €55 | €159 | +€104 | +190% |
| Recurring financial income | 75 | €55 | €159 | +€104 | +190% |
| Financial charges | 65/66B | €1,525 | €1,470 | -€55 | -3.6% |
| Recurring financial charges | 65 | €1,525 | €1,470 | -€55 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €36,623 | €4,932 | -€31,691 | -86.5% |
| Income taxes | 67/77 | €4,234 | €1,635 | -€2,599 | -61.4% |
| Profit (loss) for the period | 9904 | €32,390 | €3,297 | -€29,092 | -89.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,390 | €3,297 | -€29,092 | -89.8% |
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 16 October 2026 via checked.be.