VAN ASSCHE DESIGN: what changed
Two fiscal 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 DESIGN
Largest movements
- Cash +€21,994
up €21,994 (+135.5%), from €16,237 to €38,232
mainly Other debts (+€39,501) and Depreciation (+€7,940)
- Tangible fixed assets -€6,653
down €6,653 (-24.4%), from €27,301 to €20,647
of which Furniture and vehicles: -€5,223
- Receivables within one year -€2,618
down €2,618 (-10.9%), from €24,067 to €21,449
- Other debts +€39,501
up €39,501 (+228.9%), from €17,257 to €56,758
- Tax, wage and social debts -€27,874
down €27,874 (-86.5%), from €32,221 to €4,348
of which Taxes: -€15,389
- Trade debts -€6,194
down €6,194 (-28.1%), from €22,040 to €15,846
- Profit (loss) carried forward +€5,752
up €5,752 (+21.3%), from -€27,008 to -€21,256
- Short-term financial debts +€1,417
new in 2025: €1,417
- Gross operating margin +€33,315
up €33,315, from -€18,841 to €14,473
- Depreciation +€397
up €397 (+5.3%), from €7,543 to €7,940
- Other operating charges +€258
up €258 (+107.6%), from €240 to €498
- Financial charges -€225
down €225 (-64.0%), from €352 to €127
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 | €68,091 | €80,693 | +€12,602 | +18.5% |
| Fixed assets | 21/28 | €27,301 | €20,647 | -€6,653 | -24.4% |
| Tangible fixed assets | 22/27 | €27,301 | €20,647 | -€6,653 | -24.4% |
| Plant, machinery and equipment | 23 | €33 | - | -€33 | |
| Furniture and vehicles | 24 | €14,632 | €9,409 | -€5,223 | -35.7% |
| Other tangible fixed assets | 26 | €12,635 | €11,238 | -€1,397 | -11.1% |
| Current assets | 29/58 | €40,790 | €60,046 | +€19,255 | +47.2% |
| Amounts receivable within one year | 40/41 | €24,067 | €21,449 | -€2,618 | -10.9% |
| Trade receivables | 40 | €24,067 | €21,449 | -€2,618 | -10.9% |
| Cash at bank and in hand | 54/58 | €16,237 | €38,232 | +€21,994 | +135.5% |
| Deferred charges and accrued income | 490/1 | €486 | €365 | -€121 | -24.9% |
| Total equity and liabilities | 10/49 | €68,091 | €80,693 | +€12,602 | +18.5% |
| Equity | 10/15 | -€3,427 | €2,325 | +€5,752 | |
| Reserves | 13 | €23,581 | €23,581 | = | 0.0% |
| Distributable reserves | 133 | €23,581 | €23,581 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,008 | -€21,256 | +€5,752 | +21.3% |
| Amounts payable | 17/49 | €71,518 | €78,368 | +€6,850 | +9.6% |
| Amounts payable within one year | 42/48 | €71,518 | €78,368 | +€6,850 | +9.6% |
| Financial debts | 43 | - | €1,417 | +€1,417 | |
| Credit institutions | 430/8 | - | €1,417 | +€1,417 | |
| Trade debts | 44 | €22,040 | €15,846 | -€6,194 | -28.1% |
| Suppliers | 440/4 | €22,040 | €15,846 | -€6,194 | -28.1% |
| Taxes, remuneration and social security | 45 | €32,221 | €4,348 | -€27,874 | -86.5% |
| Taxes | 450/3 | €19,737 | €4,348 | -€15,389 | -78.0% |
| Remuneration and social security | 454/9 | €12,485 | - | -€12,485 | |
| Other amounts payable | 47/48 | €17,257 | €56,758 | +€39,501 | +228.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,543 | €7,940 | +€397 | +5.3% |
| Other operating charges | 640/8 | €240 | €498 | +€258 | +107.6% |
| Gross operating margin | 9900 | -€18,841 | €14,473 | +€33,315 | |
| Operating profit (loss) | 9901 | -€26,624 | €6,035 | +€32,659 | |
| Financial income | 75/76B | €90 | €3 | -€87 | -96.7% |
| Recurring financial income | 75 | €90 | €3 | -€87 | -96.7% |
| Financial charges | 65/66B | €352 | €127 | -€225 | -64.0% |
| Recurring financial charges | 65 | €352 | €127 | -€225 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | -€26,885 | €5,912 | +€32,797 | |
| Income taxes | 67/77 | €122 | €160 | +€38 | +30.7% |
| Profit (loss) for the period | 9904 | -€27,008 | €5,752 | +€32,760 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,008 | €5,752 | +€32,760 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.