VAN COMPANY: 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 COMPANY
Largest movements
- Tangible fixed assets -€16,644
down €16,644 (-34.4%), from €48,385 to €31,742
- Receivables within one year +€14,551
up €14,551 (+717%), from €2,030 to €16,580
of which Trade receivables: +€10,689
- Cash -€6,333
down €6,333 (-94.1%), from €6,728 to €395
mainly Receivables within one year (-€14,551) and Stocks and contracts (-€6,100)
- Stocks and contracts +€6,100
new in 2025: €6,100
- Debts after one year -€5,768
down €5,768 (-23.9%), from €24,088 to €18,320
- Tax, wage and social debts -€5,513
down €5,513 (-95.7%), from €5,763 to €250
- Short-term financial debts +€4,815
new in 2025: €4,815
- Trade debts +€3,545
up €3,545 (+1,651%), from €215 to €3,760
- Turnover -€76,015
down €76,015 (-51.2%), from €148,601 to €72,586
- Purchases and services -€66,485
down €66,485 (-54.9%), from €121,143 to €54,659
- Gross operating margin -€7,292
down €7,292 (-26.6%), from €27,458 to €20,166
- Depreciation +€4,567
up €4,567 (+35.8%), from €12,770 to €17,337
- Taxes -€3,675
down €3,675 (-91.6%), from €4,010 to €335
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 | €57,143 | €54,817 | -€2,326 | -4.1% |
| Fixed assets | 21/28 | €48,385 | €31,742 | -€16,644 | -34.4% |
| Tangible fixed assets | 22/27 | €48,385 | €31,742 | -€16,644 | -34.4% |
| Furniture and vehicles | 24 | €48,385 | €31,742 | -€16,644 | -34.4% |
| Current assets | 29/58 | €8,758 | €23,075 | +€14,317 | +163% |
| Stocks and contracts in progress | 3 | - | €6,100 | +€6,100 | |
| Stocks | 30/36 | - | €6,100 | +€6,100 | |
| Amounts receivable within one year | 40/41 | €2,030 | €16,580 | +€14,551 | +717% |
| Trade receivables | 40 | €1,000 | €11,689 | +€10,689 | +1,069% |
| Other amounts receivable | 41 | €1,030 | €4,891 | +€3,862 | +375% |
| Cash at bank and in hand | 54/58 | €6,728 | €395 | -€6,333 | -94.1% |
| Total equity and liabilities | 10/49 | €57,143 | €54,817 | -€2,326 | -4.1% |
| Equity | 10/15 | €22,005 | €22,462 | +€458 | +2.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €19,500 | €19,500 | = | 0.0% |
| Distributable reserves | 133 | €19,500 | €19,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €505 | €962 | +€458 | +90.7% |
| Amounts payable | 17/49 | €35,138 | €32,355 | -€2,784 | -7.9% |
| Amounts payable after more than one year | 17 | €24,088 | €18,320 | -€5,768 | -23.9% |
| Financial debts | 170/4 | €24,088 | €18,320 | -€5,768 | -23.9% |
| Amounts payable within one year | 42/48 | €11,050 | €14,034 | +€2,984 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €5,073 | €5,210 | +€137 | +2.7% |
| Financial debts | 43 | - | €4,815 | +€4,815 | |
| Other loans | 439 | - | €4,815 | +€4,815 | |
| Trade debts | 44 | €215 | €3,760 | +€3,545 | +1,651% |
| Suppliers | 440/4 | €215 | €3,760 | +€3,545 | +1,651% |
| Taxes, remuneration and social security | 45 | €5,763 | €250 | -€5,513 | -95.7% |
| Taxes | 450/3 | €5,763 | €250 | -€5,513 | -95.7% |
| Turnover | 70 | €148,601 | €72,586 | -€76,015 | -51.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €121,143 | €54,659 | -€66,485 | -54.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,770 | €17,337 | +€4,567 | +35.8% |
| Other operating charges | 640/8 | €303 | €618 | +€315 | +104% |
| Gross operating margin | 9900 | €27,458 | €20,166 | -€7,292 | -26.6% |
| Operating profit (loss) | 9901 | €14,385 | €2,211 | -€12,174 | -84.6% |
| Financial income | 75/76B | - | €51 | +€51 | |
| Recurring financial income | 75 | - | €51 | +€51 | |
| Financial charges | 65/66B | €334 | €1,470 | +€1,136 | +340% |
| Recurring financial charges | 65 | €334 | €1,470 | +€1,136 | +340% |
| Profit (loss) for the period before taxes | 9903 | €14,051 | €792 | -€13,259 | -94.4% |
| Income taxes | 67/77 | €4,010 | €335 | -€3,675 | -91.6% |
| Profit (loss) for the period | 9904 | €10,042 | €458 | -€9,584 | -95.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,042 | €458 | -€9,584 | -95.4% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.