VAN DEN BOSCH: 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 DEN BOSCH
Largest movements
- Cash -€98,877
down €98,877 (-76.1%), from €129,956 to €31,078
mainly Other debts (-€114,241) and Contributions, distributions and other (-€80,000)
- Tangible fixed assets -€38,035
down €38,035 (-11.5%), from €331,466 to €293,431
of which Land and buildings: -€25,414
- Receivables within one year +€12,927
up €12,927 (+117%), from €11,004 to €23,931
of which Other amounts receivable: +€13,561
- Stocks and contracts +€8,095
up €8,095 (+3.7%), from €218,845 to €226,940
- Other debts -€114,241
down €114,241 (-45.2%), from €252,908 to €138,667
- Reserves +€49,733
up €49,733 (+12.6%), from €395,044 to €444,777
- Debts after one year -€35,833
no longer reported in 2025 (was €35,833)
- Trade debts -€11,116
down €11,116 (-16.1%), from €68,852 to €57,736
- Gross operating margin +€54,337
up €54,337 (+18.4%), from €295,671 to €350,008
- Taxes +€15,742
up €15,742 (+52.5%), from €29,967 to €45,709
- Depreciation -€5,244
down €5,244 (-9.0%), from €57,950 to €52,706
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 | €779,195 | €663,944 | -€115,250 | -14.8% |
| Fixed assets | 21/28 | €348,427 | €304,684 | -€43,743 | -12.6% |
| Intangible fixed assets | 21 | €16,961 | €11,253 | -€5,708 | -33.7% |
| Tangible fixed assets | 22/27 | €331,466 | €293,431 | -€38,035 | -11.5% |
| Land and buildings | 22 | €293,289 | €267,875 | -€25,414 | -8.7% |
| Plant, machinery and equipment | 23 | €38,177 | €25,556 | -€12,621 | -33.1% |
| Current assets | 29/58 | €430,768 | €359,260 | -€71,507 | -16.6% |
| Stocks and contracts in progress | 3 | €218,845 | €226,940 | +€8,095 | +3.7% |
| Stocks | 30/36 | €218,845 | €226,940 | +€8,095 | +3.7% |
| Amounts receivable within one year | 40/41 | €11,004 | €23,931 | +€12,927 | +117% |
| Trade receivables | 40 | €5,861 | €5,226 | -€635 | -10.8% |
| Other amounts receivable | 41 | €5,143 | €18,705 | +€13,561 | +264% |
| Current investments | 50/53 | €70,000 | €75,000 | +€5,000 | +7.1% |
| Cash at bank and in hand | 54/58 | €129,956 | €31,078 | -€98,877 | -76.1% |
| Deferred charges and accrued income | 490/1 | €963 | €2,311 | +€1,349 | +140% |
| Total equity and liabilities | 10/49 | €779,195 | €663,944 | -€115,250 | -14.8% |
| Equity | 10/15 | €395,044 | €444,777 | +€49,733 | +12.6% |
| Reserves | 13 | €395,044 | €444,777 | +€49,733 | +12.6% |
| Distributable reserves | 133 | €395,044 | €444,777 | +€49,733 | +12.6% |
| Amounts payable | 17/49 | €384,150 | €219,167 | -€164,983 | -42.9% |
| Amounts payable after more than one year | 17 | €35,833 | - | -€35,833 | |
| Financial debts | 170/4 | €35,833 | - | -€35,833 | |
| Amounts payable within one year | 42/48 | €348,317 | €219,167 | -€129,150 | -37.1% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | - | -€5,000 | |
| Trade debts | 44 | €68,852 | €57,736 | -€11,116 | -16.1% |
| Suppliers | 440/4 | €68,852 | €57,736 | -€11,116 | -16.1% |
| Taxes, remuneration and social security | 45 | €21,558 | €22,765 | +€1,207 | +5.6% |
| Taxes | 450/3 | €2,916 | €2,139 | -€778 | -26.7% |
| Remuneration and social security | 454/9 | €18,642 | €20,627 | +€1,985 | +10.6% |
| Other amounts payable | 47/48 | €252,908 | €138,667 | -€114,241 | -45.2% |
| Remuneration, social security and pensions | 62 | €116,099 | €117,029 | +€931 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,950 | €52,706 | -€5,244 | -9.0% |
| Other operating charges | 640/8 | €2,819 | €3,119 | +€300 | +10.7% |
| Gross operating margin | 9900 | €295,671 | €350,008 | +€54,337 | +18.4% |
| Operating profit (loss) | 9901 | €118,803 | €177,153 | +€58,350 | +49.1% |
| Financial income | 75/76B | €6,869 | €7,960 | +€1,091 | +15.9% |
| Recurring financial income | 75 | €6,869 | €7,960 | +€1,091 | +15.9% |
| Financial charges | 65/66B | €11,335 | €9,672 | -€1,663 | -14.7% |
| Recurring financial charges | 65 | €11,335 | €9,672 | -€1,663 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €114,337 | €175,441 | +€61,104 | +53.4% |
| Income taxes | 67/77 | €29,967 | €45,709 | +€15,742 | +52.5% |
| Profit (loss) for the period | 9904 | €84,370 | €129,733 | +€45,363 | +53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €84,370 | €129,733 | +€45,363 | +53.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.