VAN ASSCHE BOUW: 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 BOUW
Largest movements
- Cash +€6,733
up €6,733 (+6.4%), from €105,636 to €112,369
mainly Net result for the year (+€11,632) and Other debts (+€3,091)
- Receivables within one year +€5,472
up €5,472 (+110%), from €4,956 to €10,428
of which Trade receivables: +€5,832
- Reserves +€9,966
up €9,966 (+40.0%), from €24,935 to €34,901
- Other debts +€3,091
up €3,091 (+4.2%), from €73,888 to €76,979
- Tax, wage and social debts -€1,683
down €1,683 (-60.0%), from €2,802 to €1,120
of which Remuneration and social security: -€2,281
- Gross operating margin +€15,693
up €15,693, from -€1,713 to €13,980
- Other operating charges -€2,802
down €2,802 (-76.6%), from €3,657 to €855
- Taxes +€1,167
up €1,167 (+912%), from €128 to €1,295
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 | €115,179 | €126,006 | +€10,828 | +9.4% |
| Fixed assets | 21/28 | €1,036 | €300 | -€737 | -71.1% |
| Tangible fixed assets | 22/27 | €1,036 | €300 | -€737 | -71.1% |
| Plant, machinery and equipment | 23 | €976 | €300 | -€676 | -69.3% |
| Furniture and vehicles | 24 | €60 | €0 | -€60 | -100% |
| Current assets | 29/58 | €114,142 | €125,707 | +€11,564 | +10.1% |
| Amounts receivable within one year | 40/41 | €4,956 | €10,428 | +€5,472 | +110% |
| Trade receivables | 40 | €4,113 | €9,945 | +€5,832 | +142% |
| Other amounts receivable | 41 | €843 | €483 | -€360 | -42.7% |
| Cash at bank and in hand | 54/58 | €105,636 | €112,369 | +€6,733 | +6.4% |
| Deferred charges and accrued income | 490/1 | €3,550 | €2,909 | -€641 | -18.0% |
| Total equity and liabilities | 10/49 | €115,179 | €126,006 | +€10,828 | +9.4% |
| Equity | 10/15 | €37,335 | €47,301 | +€9,966 | +26.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €24,935 | €34,901 | +€9,966 | +40.0% |
| Distributable reserves | 133 | €24,935 | €34,901 | +€9,966 | +40.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €77,844 | €78,705 | +€861 | +1.1% |
| Amounts payable within one year | 42/48 | €77,714 | €78,705 | +€992 | +1.3% |
| Trade debts | 44 | €1,024 | €607 | -€417 | -40.7% |
| Suppliers | 440/4 | €1,024 | €607 | -€417 | -40.7% |
| Taxes, remuneration and social security | 45 | €2,802 | €1,120 | -€1,683 | -60.0% |
| Taxes | 450/3 | €521 | €1,120 | +€599 | +115% |
| Remuneration and social security | 454/9 | €2,281 | €0 | -€2,281 | -100% |
| Other amounts payable | 47/48 | €73,888 | €76,979 | +€3,091 | +4.2% |
| Accrued charges and deferred income | 492/3 | €130 | €0 | -€130 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €827 | €737 | -€91 | -11.0% |
| Other operating charges | 640/8 | €3,657 | €855 | -€2,802 | -76.6% |
| Gross operating margin | 9900 | -€1,713 | €13,980 | +€15,693 | |
| Operating profit (loss) | 9901 | -€6,198 | €12,388 | +€18,586 | |
| Financial income | 75/76B | €672 | €596 | -€76 | -11.4% |
| Recurring financial income | 75 | €672 | €596 | -€76 | -11.4% |
| Financial charges | 65/66B | €82 | €56 | -€26 | -31.3% |
| Recurring financial charges | 65 | €82 | €56 | -€26 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,608 | €12,927 | +€18,535 | |
| Income taxes | 67/77 | €128 | €1,295 | +€1,167 | +912% |
| Profit (loss) for the period | 9904 | -€5,736 | €11,632 | +€17,368 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,736 | €11,632 | +€17,368 |
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 28 October 2026 via checked.be.