Van Assche: 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 Assche
Largest movements
- Cash +€195,526
up €195,526 (+191.8%), from €101,963 to €297,489
mainly Other debts (+€470,000) and Net result for the year (+€195,526)
- Other debts +€470,000
up €470,000 (+2000000.0%), from €24 to €470,024
- Reserves -€274,474
down €274,474 (-90.8%), from €302,390 to €27,916
- Financial income -€20,000
down €20,000 (-9.1%), from €220,000 to €200,000
- Gross operating margin -€1,482
down €1,482 (-63.8%), from -€2,324 to -€3,807
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 | €321,964 | €517,490 | +€195,526 | +60.7% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €321,963 | €517,489 | +€195,526 | +60.7% |
| Amounts receivable within one year | 40/41 | €220,000 | €220,000 | = | 0.0% |
| Other amounts receivable | 41 | €220,000 | €220,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €101,963 | €297,489 | +€195,526 | +191.8% |
| Total equity and liabilities | 10/49 | €321,964 | €517,490 | +€195,526 | +60.7% |
| Equity | 10/15 | €320,940 | €46,466 | -€274,474 | -85.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €302,390 | €27,916 | -€274,474 | -90.8% |
| Distributable reserves | 133 | €302,390 | €27,916 | -€274,474 | -90.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,024 | €471,024 | +€470,000 | +45920.9% |
| Amounts payable within one year | 42/48 | €24 | €470,024 | +€470,000 | +2000000.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €24 | €470,024 | +€470,000 | +2000000.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €590 | €607 | +€17 | +2.9% |
| Gross operating margin | 9900 | -€2,324 | -€3,807 | -€1,482 | -63.8% |
| Operating profit (loss) | 9901 | -€2,915 | -€4,414 | -€1,499 | -51.4% |
| Financial income | 75/76B | €220,000 | €200,000 | -€20,000 | -9.1% |
| Recurring financial income | 75 | €220,000 | €200,000 | -€20,000 | -9.1% |
| Financial charges | 65/66B | €60 | €60 | = | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €217,025 | €195,526 | -€21,499 | -9.9% |
| Profit (loss) for the period | 9904 | €217,025 | €195,526 | -€21,499 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €217,025 | €195,526 | -€21,499 | -9.9% |
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 10 October 2026 via checked.be.