VAN ESSER BROS: 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 ESSER BROS
Largest movements
- Receivables within one year -€27,772
down €27,772 (-89.1%), from €31,162 to €3,390
of which Trade receivables: -€31,162
- Cash -€15,096
down €15,096 (-96.9%), from €15,576 to €480
mainly Other debts (-€102,052) and Trade debts (-€11,397)
- Tangible fixed assets -€14,060
down €14,060 (-7.2%), from €194,570 to €180,510
of which Land and buildings: -€13,833
- Other debts -€102,052
down €102,052 (-23.2%), from €439,651 to €337,599
- Profit (loss) carried forward +€54,466
up €54,466 (+66.1%), from -€82,405 to -€27,939
- Trade debts -€11,397
down €11,397 (-33.7%), from €33,802 to €22,404
- Gross operating margin +€115,519
up €115,519, from -€13,467 to €102,052
- Financial charges +€24,719
up €24,719 (+978%), from €2,528 to €27,247
- Depreciation -€9,443
down €9,443 (-40.2%), from €23,503 to €14,060
- Other operating charges +€5,402
new in 2025: €5,402
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 | €488,639 | €428,461 | -€60,177 | -12.3% |
| Fixed assets | 21/28 | €197,675 | €183,616 | -€14,060 | -7.1% |
| Tangible fixed assets | 22/27 | €194,570 | €180,510 | -€14,060 | -7.2% |
| Land and buildings | 22 | €193,663 | €179,830 | -€13,833 | -7.1% |
| Furniture and vehicles | 24 | €907 | €680 | -€227 | -25.0% |
| Financial fixed assets | 28 | €3,106 | €3,106 | = | 0.0% |
| Current assets | 29/58 | €290,963 | €244,845 | -€46,118 | -15.8% |
| Stocks and contracts in progress | 3 | €244,225 | €240,975 | -€3,250 | -1.3% |
| Stocks | 30/36 | €244,225 | €240,975 | -€3,250 | -1.3% |
| Amounts receivable within one year | 40/41 | €31,162 | €3,390 | -€27,772 | -89.1% |
| Trade receivables | 40 | €31,162 | - | -€31,162 | |
| Other amounts receivable | 41 | - | €3,390 | +€3,390 | |
| Cash at bank and in hand | 54/58 | €15,576 | €480 | -€15,096 | -96.9% |
| Total equity and liabilities | 10/49 | €488,639 | €428,461 | -€60,177 | -12.3% |
| Equity | 10/15 | €13,345 | €67,811 | +€54,466 | +408% |
| Contributions | 10/11 | €77,000 | €77,000 | = | 0.0% |
| Reserves | 13 | €18,750 | €18,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,405 | -€27,939 | +€54,466 | +66.1% |
| Amounts payable | 17/49 | €475,294 | €360,651 | -€114,643 | -24.1% |
| Amounts payable within one year | 42/48 | €475,294 | €360,651 | -€114,643 | -24.1% |
| Trade debts | 44 | €33,802 | €22,404 | -€11,397 | -33.7% |
| Suppliers | 440/4 | €33,802 | €22,404 | -€11,397 | -33.7% |
| Taxes, remuneration and social security | 45 | €1,841 | €647 | -€1,194 | -64.8% |
| Taxes | 450/3 | €1,841 | €647 | -€1,194 | -64.8% |
| Other amounts payable | 47/48 | €439,651 | €337,599 | -€102,052 | -23.2% |
| Non-recurring operating income | 76A | €30,000 | - | -€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,503 | €14,060 | -€9,443 | -40.2% |
| Other operating charges | 640/8 | - | €5,402 | +€5,402 | |
| Gross operating margin | 9900 | -€13,467 | €102,052 | +€115,519 | |
| Operating profit (loss) | 9901 | -€36,970 | €82,590 | +€119,560 | |
| Financial charges | 65/66B | €2,528 | €27,247 | +€24,719 | +978% |
| Recurring financial charges | 65 | €2,528 | €27,247 | +€24,719 | +978% |
| Profit (loss) for the period before taxes | 9903 | -€39,499 | €55,343 | +€94,841 | |
| Income taxes | 67/77 | €664 | €877 | +€213 | +32.1% |
| Profit (loss) for the period | 9904 | -€40,162 | €54,466 | +€94,628 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,162 | €54,466 | +€94,628 |
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 27 October 2026 via checked.be.