Van Esbroeck Engineering: 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 Esbroeck Engineering
Largest movements
- Cash +€24,141
up €24,141 (+170.9%), from €14,122 to €38,263
mainly Net result for the year (+€42,572) and Receivables within one year (+€12,659)
- Receivables within one year -€12,659
down €12,659 (-49.5%), from €25,555 to €12,896
- Tangible fixed assets +€2,741
up €2,741 (+66.1%), from €4,149 to €6,890
of which Furniture and vehicles: +€1,799
- Deferred charges and accrued income -€2,291
down €2,291 (-66.9%), from €3,423 to €1,132
- Profit (loss) carried forward +€7,572
up €7,572 (+1140.4%), from €664 to €8,236
- Tax, wage and social debts +€4,143
up €4,143 (+38.9%), from €10,649 to €14,792
- Gross operating margin +€15,649
up €15,649 (+36.6%), from €42,738 to €58,387
- Taxes +€3,327
up €3,327 (+40.7%), from €8,184 to €11,511
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.
Cash bridge derived
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 | €47,249 | €59,181 | +€11,932 | +25.3% |
| Fixed assets | 21/28 | €4,149 | €6,890 | +€2,741 | +66.1% |
| Tangible fixed assets | 22/27 | €4,149 | €6,890 | +€2,741 | +66.1% |
| Plant, machinery and equipment | 23 | €2,233 | €3,175 | +€942 | +42.2% |
| Furniture and vehicles | 24 | €1,916 | €3,715 | +€1,799 | +93.9% |
| Current assets | 29/58 | €43,100 | €52,291 | +€9,191 | +21.3% |
| Amounts receivable within one year | 40/41 | €25,555 | €12,896 | -€12,659 | -49.5% |
| Trade receivables | 40 | €25,555 | €12,896 | -€12,659 | -49.5% |
| Cash at bank and in hand | 54/58 | €14,122 | €38,263 | +€24,141 | +170.9% |
| Deferred charges and accrued income | 490/1 | €3,423 | €1,132 | -€2,291 | -66.9% |
| Total equity and liabilities | 10/49 | €47,249 | €59,181 | +€11,932 | +25.3% |
| Equity | 10/15 | €1,164 | €8,736 | +€7,572 | +650.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €664 | €8,236 | +€7,572 | +1140.4% |
| Amounts payable | 17/49 | €46,085 | €50,445 | +€4,360 | +9.5% |
| Amounts payable within one year | 42/48 | €46,085 | €50,445 | +€4,360 | +9.5% |
| Trade debts | 44 | €17 | €162 | +€145 | +852.9% |
| Suppliers | 440/4 | €17 | €162 | +€145 | +852.9% |
| Taxes, remuneration and social security | 45 | €10,649 | €14,792 | +€4,143 | +38.9% |
| Taxes | 450/3 | €10,649 | €14,792 | +€4,143 | +38.9% |
| Other amounts payable | 47/48 | €35,419 | €35,491 | +€72 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,334 | €3,717 | +€383 | +11.5% |
| Other operating charges | 640/8 | €503 | €458 | -€45 | -8.9% |
| Gross operating margin | 9900 | €42,738 | €58,387 | +€15,649 | +36.6% |
| Operating profit (loss) | 9901 | €38,901 | €54,212 | +€15,311 | +39.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €105 | €130 | +€25 | +23.8% |
| Recurring financial charges | 65 | €105 | €130 | +€25 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €38,796 | €54,083 | +€15,287 | +39.4% |
| Income taxes | 67/77 | €8,184 | €11,511 | +€3,327 | +40.7% |
| Profit (loss) for the period | 9904 | €30,612 | €42,572 | +€11,960 | +39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,612 | €42,572 | +€11,960 | +39.1% |
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 10 October 2026 via checked.be.