Van Boven Tim: 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 Boven Tim
Largest movements
- Cash +€12,024
up €12,024 (+12.8%), from €94,294 to €106,318
mainly Depreciation (+€10,179) and Net result for the year (+€4,861)
- Tangible fixed assets -€7,057
down €7,057 (-27.7%), from €25,449 to €18,392
of which Furniture and vehicles: -€6,798
- Profit (loss) carried forward +€4,861
up €4,861 (+6.2%), from €78,338 to €83,199
- Gross operating margin -€1,483
down €1,483 (-6.4%), from €23,052 to €21,569
- Other operating charges -€1,269
down €1,269 (-89.8%), from €1,413 to €144
- Taxes -€842
down €842 (-12.2%), from €6,932 to €6,090
- Depreciation -€456
down €456 (-4.3%), from €10,635 to €10,179
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 | €135,708 | €140,698 | +€4,991 | +3.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €25,449 | €18,392 | -€7,057 | -27.7% |
| Tangible fixed assets | 22/27 | €25,449 | €18,392 | -€7,057 | -27.7% |
| Plant, machinery and equipment | 23 | €779 | €520 | -€260 | -33.3% |
| Furniture and vehicles | 24 | €24,670 | €17,872 | -€6,798 | -27.6% |
| Current assets | 29/58 | €110,258 | €122,306 | +€12,048 | +10.9% |
| Amounts receivable within one year | 40/41 | €15,964 | €15,989 | +€24 | +0.2% |
| Trade receivables | 40 | €5,463 | €4,514 | -€949 | -17.4% |
| Other amounts receivable | 41 | €10,501 | €11,474 | +€973 | +9.3% |
| Cash at bank and in hand | 54/58 | €94,294 | €106,318 | +€12,024 | +12.8% |
| Total equity and liabilities | 10/49 | €135,708 | €140,698 | +€4,991 | +3.7% |
| Equity | 10/15 | €135,708 | €140,569 | +€4,861 | +3.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €44,869 | €44,869 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €42,869 | €42,869 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,338 | €83,199 | +€4,861 | +6.2% |
| Amounts payable | 17/49 | - | €130 | +€130 | |
| Amounts payable within one year | 42/48 | - | €130 | +€130 | |
| Trade debts | 44 | - | €130 | +€130 | |
| Suppliers | 440/4 | - | €130 | +€130 | |
| Remuneration, social security and pensions | 62 | €384 | €387 | +€3 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,635 | €10,179 | -€456 | -4.3% |
| Other operating charges | 640/8 | €1,413 | €144 | -€1,269 | -89.8% |
| Gross operating margin | 9900 | €23,052 | €21,569 | -€1,483 | -6.4% |
| Operating profit (loss) | 9901 | €10,619 | €10,858 | +€239 | +2.3% |
| Financial income | 75/76B | €110 | €205 | +€95 | +86.9% |
| Recurring financial income | 75 | €110 | €205 | +€95 | +86.9% |
| Financial charges | 65/66B | €104 | €113 | +€9 | +8.6% |
| Recurring financial charges | 65 | €104 | €113 | +€9 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €10,625 | €10,951 | +€326 | +3.1% |
| Income taxes | 67/77 | €6,932 | €6,090 | -€842 | -12.2% |
| Profit (loss) for the period | 9904 | €3,693 | €4,861 | +€1,168 | +31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,693 | €4,861 | +€1,168 | +31.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.