VAN BAREN: 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.
What changed
VAN BAREN
NACE 46.810, Wholesale of solid, liquid and gaseous fuels and related products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€1,883
2024 · -€10,313+€8,430
Equity
€921,960
2024 · €614,800+€307,161
Cash
€15,284
2024 · €16,735-€1,451
Balance sheet total
€1.5m
2024 · €1.2m+€298,260
Largest movements
Assets
- Tangible fixed assets +€298,658
up €298,658 (+26.3%), from €1.1m to €1.4m
of which Land and buildings: +€299,887
Equity and liabilities
- Revaluation surpluses +€309,148
up €309,148 (+42.3%), from €730,000 to €1.0m
- Debts after one year -€25,000
down €25,000 (-4.9%), from €515,400 to €490,400
of which Financial debts: -€25,000
- Accrued charges and deferred income +€20,002
up €20,002 (+89.9%), from €22,248 to €42,250
Income statement
- Depreciation -€6,547
down €6,547 (-35.0%), from €18,695 to €12,147
- Gross operating margin +€1,358
up €1,358 (+3.9%), from €34,668 to €36,026
- Financial charges -€875
down €875 (-4.2%), from €20,753 to €19,879
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.
Result 2024
-€10,313
Gross operating margin
+€1,358
Depreciation
+€6,547
Other operating charges
-€177
Financial income
-€173
Financial charges
+€875
Taxes
+€0
Result 2025
-€1,883
raises the resultlowers the result
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.
From operations
+€25,311
Investment
-€310,806
Financing
+€284,044
Cash 2024
€16,735
From operations (derived)
+€25,311
Net result for the year
-€1,883
Depreciation
+€12,147
Smaller working-capital items
+€671
Receivables within one year
-€1,724
Trade debts
-€3,518
Tax, wage and social debts
+€884
Other debts
-€1,270
Accrued charges and deferred income
+€20,002
Investment (derived)
-€310,806
Investment in fixed assets (net)
-€310,806
Financing
+€284,044
Debts after one year
-€25,000
Contributions, distributions and other
+€309,044
Cash 2025
€15,284
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,160,299 | €1,458,559 | +€298,260 | +25.7% |
| Fixed assets | 21/28 | €1,136,626 | €1,435,284 | +€298,658 | +26.3% |
| Tangible fixed assets | 22/27 | €1,136,626 | €1,435,284 | +€298,658 | +26.3% |
| Land and buildings | 22 | €1,135,397 | €1,435,284 | +€299,887 | +26.4% |
| Furniture and vehicles | 24 | €1,229 | €0 | -€1,229 | -100% |
| Current assets | 29/58 | €23,673 | €23,275 | -€399 | -1.7% |
| Stocks and contracts in progress | 3 | €3,037 | €2,351 | -€686 | -22.6% |
| Stocks | 30/36 | €3,037 | €2,351 | -€686 | -22.6% |
| Amounts receivable within one year | 40/41 | €3,684 | €5,408 | +€1,724 | +46.8% |
| Trade receivables | 40 | €3,684 | €4,009 | +€325 | +8.8% |
| Other amounts receivable | 41 | - | €1,398 | +€1,398 | |
| Cash at bank and in hand | 54/58 | €16,735 | €15,284 | -€1,451 | -8.7% |
| Deferred charges and accrued income | 490/1 | €218 | €233 | +€15 | +6.8% |
| Total equity and liabilities | 10/49 | €1,160,299 | €1,458,559 | +€298,260 | +25.7% |
| Equity | 10/15 | €614,800 | €921,960 | +€307,161 | +50.0% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Revaluation surpluses | 12 | €730,000 | €1,039,148 | +€309,148 | +42.3% |
| Reserves | 13 | €6,250 | €6,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€183,950 | -€185,937 | -€1,987 | -1.1% |
| Amounts payable | 17/49 | €545,500 | €536,598 | -€8,901 | -1.6% |
| Amounts payable after more than one year | 17 | €515,400 | €490,400 | -€25,000 | -4.9% |
| Financial debts | 170/4 | €515,000 | €490,000 | -€25,000 | -4.9% |
| Other amounts payable | 178/9 | €400 | €400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,852 | €3,948 | -€3,904 | -49.7% |
| Trade debts | 44 | €5,063 | €1,545 | -€3,518 | -69.5% |
| Suppliers | 440/4 | €5,063 | €1,545 | -€3,518 | -69.5% |
| Taxes, remuneration and social security | 45 | €381 | €1,266 | +€884 | +232% |
| Taxes | 450/3 | €381 | €1,266 | +€884 | +232% |
| Other amounts payable | 47/48 | €2,407 | €1,137 | -€1,270 | -52.8% |
| Accrued charges and deferred income | 492/3 | €22,248 | €42,250 | +€20,002 | +89.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,695 | €12,147 | -€6,547 | -35.0% |
| Other operating charges | 640/8 | €5,675 | €5,852 | +€177 | +3.1% |
| Gross operating margin | 9900 | €34,668 | €36,026 | +€1,358 | +3.9% |
| Operating profit (loss) | 9901 | €10,298 | €18,027 | +€7,729 | +75.0% |
| Financial income | 75/76B | €274 | €101 | -€173 | -63.2% |
| Recurring financial income | 75 | €274 | €101 | -€173 | -63.2% |
| Financial charges | 65/66B | €20,753 | €19,879 | -€875 | -4.2% |
| Recurring financial charges | 65 | €20,753 | €19,879 | -€875 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,180 | -€1,751 | +€8,430 | +82.8% |
| Income taxes | 67/77 | €132 | €132 | -€0 | -0.1% |
| Profit (loss) for the period | 9904 | -€10,313 | -€1,883 | +€8,430 | +81.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,313 | -€1,883 | +€8,430 | +81.7% |
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 15 October 2026 via checked.be.