Van Compernol Steven: 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 Compernol Steven
Largest movements
- Receivables within one year -€24,989
down €24,989 (-81.1%), from €30,813 to €5,824
of which Trade receivables: -€24,850
- Cash +€15,700
up €15,700 (+524%), from €2,994 to €18,694
mainly Receivables within one year (+€24,989) and Depreciation (+€7,756)
- Tangible fixed assets -€7,757
down €7,757 (-35.5%), from €21,861 to €14,104
- Profit (loss) carried forward -€9,518
down €9,518 (-17.1%), from -€55,650 to -€65,168
- Trade debts -€5,594
down €5,594 (-59.3%), from €9,434 to €3,840
- Tax, wage and social debts -€1,934
down €1,934 (-38.8%), from €4,991 to €3,057
of which Remuneration and social security: -€2,500
- Gross operating margin +€35,998
up €35,998 (+83.6%), from -€43,068 to -€7,070
- Financial income +€6,500
new in 2025: €6,500
of which Non-recurring financial income: +€6,471
- Depreciation -€4,012
down €4,012 (-34.1%), from €11,768 to €7,756
- Other operating charges +€882
new in 2025: €882
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 | €55,668 | €38,622 | -€17,046 | -30.6% |
| Fixed assets | 21/28 | €21,861 | €14,104 | -€7,757 | -35.5% |
| Tangible fixed assets | 22/27 | €21,861 | €14,104 | -€7,757 | -35.5% |
| Land and buildings | 22 | €15,305 | €11,671 | -€3,634 | -23.7% |
| Plant, machinery and equipment | 23 | €2,083 | €1,831 | -€252 | -12.1% |
| Furniture and vehicles | 24 | €4,473 | €602 | -€3,871 | -86.5% |
| Current assets | 29/58 | €33,807 | €24,517 | -€9,290 | -27.5% |
| Amounts receivable within one year | 40/41 | €30,813 | €5,824 | -€24,989 | -81.1% |
| Trade receivables | 40 | €30,295 | €5,445 | -€24,850 | -82.0% |
| Other amounts receivable | 41 | €518 | €379 | -€139 | -26.9% |
| Cash at bank and in hand | 54/58 | €2,994 | €18,694 | +€15,700 | +524% |
| Total equity and liabilities | 10/49 | €55,668 | €38,622 | -€17,046 | -30.6% |
| Equity | 10/15 | €41,243 | €31,725 | -€9,518 | -23.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,293 | €78,293 | +€0 | 0.0% |
| Distributable reserves | 133 | €78,293 | €78,293 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€55,650 | -€65,168 | -€9,518 | -17.1% |
| Amounts payable | 17/49 | €14,425 | €6,896 | -€7,529 | -52.2% |
| Amounts payable within one year | 42/48 | €14,425 | €6,896 | -€7,529 | -52.2% |
| Trade debts | 44 | €9,434 | €3,840 | -€5,594 | -59.3% |
| Suppliers | 440/4 | €9,434 | €3,840 | -€5,594 | -59.3% |
| Taxes, remuneration and social security | 45 | €4,991 | €3,057 | -€1,934 | -38.8% |
| Taxes | 450/3 | €2,491 | €3,057 | +€566 | +22.7% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,768 | €7,756 | -€4,012 | -34.1% |
| Other operating charges | 640/8 | - | €882 | +€882 | |
| Gross operating margin | 9900 | -€43,068 | -€7,070 | +€35,998 | +83.6% |
| Operating profit (loss) | 9901 | -€54,836 | -€15,708 | +€39,128 | +71.4% |
| Financial income | 75/76B | - | €6,500 | +€6,500 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Non-recurring financial income | 76B | - | €6,471 | +€6,471 | |
| Financial charges | 65/66B | €82 | €35 | -€47 | -57.4% |
| Recurring financial charges | 65 | €82 | €35 | -€47 | -57.4% |
| Profit (loss) for the period before taxes | 9903 | -€54,918 | -€9,243 | +€45,675 | +83.2% |
| Income taxes | 67/77 | €298 | €275 | -€23 | -7.6% |
| Profit (loss) for the period | 9904 | -€55,216 | -€9,518 | +€45,698 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,216 | -€9,518 | +€45,698 | +82.8% |
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 17 October 2026 via checked.be.