VAN DEN BOSSCHE MICHEL: 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 BOSSCHE MICHEL
Largest movements
- Receivables within one year +€12,172
up €12,172 (+5.6%), from €218,163 to €230,334
- Profit (loss) carried forward +€11,948
up €11,948 (+25.3%), from -€47,305 to -€35,357
- Financial income +€10,188
up €10,188 (+521%), from €1,956 to €12,144
- Gross operating margin -€3,119
no longer reported in 2025 (was €3,119)
- Other operating charges -€960
no longer reported in 2025 (was €960)
- Financial charges -€163
down €163 (-45.4%), from €359 to €196
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 | €218,704 | €230,652 | +€11,948 | +5.5% |
| Current assets | 29/58 | €218,704 | €230,652 | +€11,948 | +5.5% |
| Amounts receivable within one year | 40/41 | €218,163 | €230,334 | +€12,172 | +5.6% |
| Other amounts receivable | 41 | €218,163 | €230,334 | +€12,172 | +5.6% |
| Cash at bank and in hand | 54/58 | €542 | €318 | -€224 | -41.3% |
| Total equity and liabilities | 10/49 | €218,704 | €230,652 | +€11,948 | +5.5% |
| Equity | 10/15 | €218,704 | €230,652 | +€11,948 | +5.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €259,809 | €259,809 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €257,954 | €257,954 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,305 | -€35,357 | +€11,948 | +25.3% |
| Other operating charges | 640/8 | €960 | - | -€960 | |
| Gross operating margin | 9900 | €3,119 | - | -€3,119 | |
| Operating profit (loss) | 9901 | €2,159 | - | -€2,159 | |
| Financial income | 75/76B | €1,956 | €12,144 | +€10,188 | +521% |
| Recurring financial income | 75 | €1,956 | €12,144 | +€10,188 | +521% |
| Financial charges | 65/66B | €359 | €196 | -€163 | -45.4% |
| Recurring financial charges | 65 | €359 | €196 | -€163 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | €3,755 | €11,948 | +€8,193 | +218% |
| Profit (loss) for the period | 9904 | €3,755 | €11,948 | +€8,193 | +218% |
| Profit (loss) for the period to be appropriated | 9905 | €3,755 | €11,948 | +€8,193 | +218% |
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 29 October 2026 via checked.be.