VAN ASSUR: 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 ASSUR
Largest movements
- Tangible fixed assets +€117,033
up €117,033 (+530.6%), from €22,056 to €139,088
of which Other tangible fixed assets: +€74,638
- Deferred charges and accrued income +€28,526
up €28,526 (+1610.7%), from €1,771 to €30,297
- Receivables within one year -€15,010
down €15,010 (-10.1%), from €149,129 to €134,120
of which Trade receivables: -€17,384
- Cash +€10,910
up €10,910 (+42.9%), from €25,423 to €36,333
mainly Trade debts (+€67,608) and Debts after one year (+€55,601)
- Trade debts +€67,608
up €67,608 (+51.3%), from €131,764 to €199,372
- Debts after one year +€55,601
up €55,601 (+1342.7%), from €4,141 to €59,742
- Current portion of long-term debt +€23,874
up €23,874 (+464.2%), from €5,143 to €29,016
- Tax, wage and social debts -€7,992
down €7,992 (-39.7%), from €20,149 to €12,157
of which Taxes: -€9,877
- Purchases and services +€111,965
up €111,965 (+12.8%), from €874,524 to €986,489
- Turnover +€53,759
up €53,759 (+5.4%), from €995,065 to €1.0m
- Gross operating margin -€46,853
down €46,853 (-37.9%), from €123,770 to €76,918
- Staff costs -€36,630
down €36,630 (-41.0%), from €89,270 to €52,640
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 | €271,590 | €414,567 | +€142,977 | +52.6% |
| Fixed assets | 21/28 | €22,550 | €139,383 | +€116,833 | +518.1% |
| Intangible fixed assets | 21 | €494 | €294 | -€200 | -40.4% |
| Tangible fixed assets | 22/27 | €22,056 | €139,088 | +€117,033 | +530.6% |
| Plant, machinery and equipment | 23 | €3,400 | €2,315 | -€1,085 | -31.9% |
| Furniture and vehicles | 24 | €4,544 | €48,023 | +€43,480 | +956.9% |
| Other tangible fixed assets | 26 | €14,113 | €88,750 | +€74,638 | +528.9% |
| Current assets | 29/58 | €249,040 | €275,184 | +€26,144 | +10.5% |
| Stocks and contracts in progress | 3 | €72,717 | €74,435 | +€1,718 | +2.4% |
| Stocks | 30/36 | €72,717 | €74,435 | +€1,718 | +2.4% |
| Amounts receivable within one year | 40/41 | €149,129 | €134,120 | -€15,010 | -10.1% |
| Trade receivables | 40 | €93,989 | €76,606 | -€17,384 | -18.5% |
| Other amounts receivable | 41 | €55,140 | €57,514 | +€2,374 | +4.3% |
| Cash at bank and in hand | 54/58 | €25,423 | €36,333 | +€10,910 | +42.9% |
| Deferred charges and accrued income | 490/1 | €1,771 | €30,297 | +€28,526 | +1610.7% |
| Total equity and liabilities | 10/49 | €271,590 | €414,567 | +€142,977 | +52.6% |
| Equity | 10/15 | €110,093 | €113,930 | +€3,837 | +3.5% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €4,579 | €4,579 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,579 | €4,579 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,579 | €4,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,514 | €49,351 | +€3,837 | +8.4% |
| Amounts payable | 17/49 | €161,497 | €300,636 | +€139,139 | +86.2% |
| Amounts payable after more than one year | 17 | €4,141 | €59,742 | +€55,601 | +1342.7% |
| Financial debts | 170/4 | €4,141 | €59,742 | +€55,601 | +1342.7% |
| Amounts payable within one year | 42/48 | €157,356 | €240,895 | +€83,538 | +53.1% |
| Current portion of amounts payable after more than one year | 42 | €5,143 | €29,016 | +€23,874 | +464.2% |
| Trade debts | 44 | €131,764 | €199,372 | +€67,608 | +51.3% |
| Suppliers | 440/4 | €131,764 | €199,372 | +€67,608 | +51.3% |
| Taxes, remuneration and social security | 45 | €20,149 | €12,157 | -€7,992 | -39.7% |
| Taxes | 450/3 | €12,008 | €2,131 | -€9,877 | -82.3% |
| Remuneration and social security | 454/9 | €8,141 | €10,026 | +€1,885 | +23.2% |
| Other amounts payable | 47/48 | €301 | €349 | +€49 | +16.3% |
| Turnover | 70 | €995,065 | €1,048,824 | +€53,759 | +5.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €874,524 | €986,489 | +€111,965 | +12.8% |
| Remuneration, social security and pensions | 62 | €89,270 | €52,640 | -€36,630 | -41.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,019 | €15,063 | +€8,044 | +114.6% |
| Other operating charges | 640/8 | €8,102 | €5,883 | -€2,219 | -27.4% |
| Non-recurring operating charges | 66A | €11,344 | €972 | -€10,372 | -91.4% |
| Gross operating margin | 9900 | €123,770 | €76,918 | -€46,853 | -37.9% |
| Operating profit (loss) | 9901 | €8,035 | €2,359 | -€5,676 | -70.6% |
| Financial income | 75/76B | €12,251 | €5,122 | -€7,128 | -58.2% |
| Recurring financial income | 75 | €4,076 | €5,122 | +€1,046 | +25.7% |
| Non-recurring financial income | 76B | €8,175 | - | -€8,175 | |
| Financial charges | 65/66B | €962 | €2,787 | +€1,825 | +189.7% |
| Recurring financial charges | 65 | €962 | €2,787 | +€1,825 | +189.7% |
| Profit (loss) for the period before taxes | 9903 | €19,324 | €4,694 | -€14,630 | -75.7% |
| Income taxes | 67/77 | €7,406 | €857 | -€6,549 | -88.4% |
| Profit (loss) for the period | 9904 | €11,917 | €3,837 | -€8,080 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,917 | €3,837 | -€8,080 | -67.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.