VAN DE SOMPELE: 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 DE SOMPELE
Largest movements
- Tangible fixed assets -€51,634
down €51,634 (-21.7%), from €237,828 to €186,194
of which Land and buildings: -€41,223
- Deferred charges and accrued income +€24,311
up €24,311 (+78.9%), from €30,821 to €55,131
- Cash -€18,684
down €18,684 (-59.8%), from €31,231 to €12,548
mainly Short-term financial debts (-€100,000) and Current portion of long-term debt (-€48,276)
- Receivables within one year +€14,294
up €14,294 (+5.1%), from €282,616 to €296,910
of which Trade receivables: +€16,969
- Stocks and contracts +€9,688
up €9,688 (+4.2%), from €232,754 to €242,442
- Debts after one year +€111,318
up €111,318 (+52.3%), from €212,854 to €324,172
- Short-term financial debts -€100,000
no longer reported in 2025 (was €100,000)
- Current portion of long-term debt -€48,276
down €48,276 (-77.2%), from €62,535 to €14,259
- Advances received +€15,783
new in 2025: €15,783
- Other debts -€15,605
down €15,605 (-9.0%), from €172,771 to €157,166
- Gross operating margin -€38,435
down €38,435 (-14.5%), from €265,468 to €227,033
- Staff costs -€20,401
down €20,401 (-13.6%), from €149,507 to €129,106
- Financial charges +€13,254
up €13,254 (+62.5%), from €21,194 to €34,448
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 | €819,291 | €797,265 | -€22,025 | -2.7% |
| Fixed assets | 21/28 | €241,869 | €190,234 | -€51,634 | -21.3% |
| Tangible fixed assets | 22/27 | €237,828 | €186,194 | -€51,634 | -21.7% |
| Land and buildings | 22 | €206,267 | €165,044 | -€41,223 | -20.0% |
| Plant, machinery and equipment | 23 | €30,229 | €20,797 | -€9,433 | -31.2% |
| Furniture and vehicles | 24 | €1,332 | €353 | -€979 | -73.5% |
| Financial fixed assets | 28 | €4,041 | €4,041 | = | 0.0% |
| Current assets | 29/58 | €577,422 | €607,031 | +€29,609 | +5.1% |
| Stocks and contracts in progress | 3 | €232,754 | €242,442 | +€9,688 | +4.2% |
| Stocks | 30/36 | €232,754 | €242,442 | +€9,688 | +4.2% |
| Amounts receivable within one year | 40/41 | €282,616 | €296,910 | +€14,294 | +5.1% |
| Trade receivables | 40 | €94,948 | €111,917 | +€16,969 | +17.9% |
| Other amounts receivable | 41 | €187,668 | €184,992 | -€2,675 | -1.4% |
| Cash at bank and in hand | 54/58 | €31,231 | €12,548 | -€18,684 | -59.8% |
| Deferred charges and accrued income | 490/1 | €30,821 | €55,131 | +€24,311 | +78.9% |
| Total equity and liabilities | 10/49 | €819,291 | €797,265 | -€22,025 | -2.7% |
| Equity | 10/15 | €35,076 | €36,532 | +€1,456 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €87,373 | €87,373 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €29,263 | €29,263 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,897 | -€69,441 | +€1,456 | +2.1% |
| Amounts payable | 17/49 | €784,215 | €760,734 | -€23,481 | -3.0% |
| Amounts payable after more than one year | 17 | €212,854 | €324,172 | +€111,318 | +52.3% |
| Financial debts | 170/4 | €212,854 | €324,172 | +€111,318 | +52.3% |
| Amounts payable within one year | 42/48 | €571,336 | €435,420 | -€135,915 | -23.8% |
| Current portion of amounts payable after more than one year | 42 | €62,535 | €14,259 | -€48,276 | -77.2% |
| Financial debts | 43 | €100,000 | - | -€100,000 | |
| Credit institutions | 430/8 | €100,000 | - | -€100,000 | |
| Trade debts | 44 | €200,953 | €206,690 | +€5,736 | +2.9% |
| Suppliers | 440/4 | €200,953 | €206,690 | +€5,736 | +2.9% |
| Advances received on contracts in progress | 46 | - | €15,783 | +€15,783 | |
| Taxes, remuneration and social security | 45 | €35,076 | €41,523 | +€6,446 | +18.4% |
| Taxes | 450/3 | €107 | €847 | +€741 | +694% |
| Remuneration and social security | 454/9 | €34,970 | €40,676 | +€5,706 | +16.3% |
| Other amounts payable | 47/48 | €172,771 | €157,166 | -€15,605 | -9.0% |
| Accrued charges and deferred income | 492/3 | €25 | €1,142 | +€1,116 | +4,411% |
| Remuneration, social security and pensions | 62 | €149,507 | €129,106 | -€20,401 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,090 | €51,634 | -€455 | -0.9% |
| Other operating charges | 640/8 | €12,966 | €11,827 | -€1,139 | -8.8% |
| Gross operating margin | 9900 | €265,468 | €227,033 | -€38,435 | -14.5% |
| Operating profit (loss) | 9901 | €50,906 | €34,466 | -€16,440 | -32.3% |
| Financial income | 75/76B | €1,865 | €1,444 | -€421 | -22.6% |
| Recurring financial income | 75 | €1,865 | €1,444 | -€421 | -22.6% |
| Financial charges | 65/66B | €21,194 | €34,448 | +€13,254 | +62.5% |
| Recurring financial charges | 65 | €21,194 | €34,448 | +€13,254 | +62.5% |
| Profit (loss) for the period before taxes | 9903 | €31,577 | €1,462 | -€30,116 | -95.4% |
| Income taxes | 67/77 | €8 | €6 | -€2 | -21.5% |
| Profit (loss) for the period | 9904 | €31,570 | €1,456 | -€30,114 | -95.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,570 | €1,456 | -€30,114 | -95.4% |
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 28 October 2026 via checked.be.