Van Gaever: 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 Gaever
Largest movements
- Receivables within one year +€24,926
up €24,926 (+1047.9%), from €2,379 to €27,304
of which Trade receivables: +€26,105
- Cash -€12,731
down €12,731 (-55.6%), from €22,887 to €10,156
mainly Receivables within one year (-€24,926) and Other debts (-€14,840)
- Tangible fixed assets -€4,658
down €4,658 (-20.4%), from €22,779 to €18,121
- Advances received +€14,878
new in 2024: €14,878
- Other debts -€14,840
down €14,840 (-74.1%), from €20,035 to €5,195
- Profit (loss) carried forward +€6,427
up €6,427 (+3.7%), from -€172,881 to -€166,454
- Trade debts +€1,040
up €1,040 (+116.7%), from €891 to €1,930
- Gross operating margin +€21,092
up €21,092, from -€8,756 to €12,337
- Depreciation +€4,147
up €4,147 (+812.5%), from €510 to €4,658
- Other operating charges +€857
up €857 (+270.1%), from €317 to €1,175
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,045 | €55,581 | +€7,537 | +15.7% |
| Fixed assets | 21/28 | €22,779 | €18,121 | -€4,658 | -20.4% |
| Tangible fixed assets | 22/27 | €22,779 | €18,121 | -€4,658 | -20.4% |
| Furniture and vehicles | 24 | €22,779 | €18,121 | -€4,658 | -20.4% |
| Current assets | 29/58 | €25,265 | €37,460 | +€12,195 | +48.3% |
| Amounts receivable within one year | 40/41 | €2,379 | €27,304 | +€24,926 | +1047.9% |
| Trade receivables | 40 | - | €26,105 | +€26,105 | |
| Other amounts receivable | 41 | €2,379 | €1,199 | -€1,179 | -49.6% |
| Cash at bank and in hand | 54/58 | €22,887 | €10,156 | -€12,731 | -55.6% |
| Total equity and liabilities | 10/49 | €48,045 | €55,581 | +€7,537 | +15.7% |
| Equity | 10/15 | €27,119 | €33,546 | +€6,427 | +23.7% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,881 | -€166,454 | +€6,427 | +3.7% |
| Amounts payable | 17/49 | €20,926 | €22,035 | +€1,110 | +5.3% |
| Amounts payable within one year | 42/48 | €20,926 | €22,035 | +€1,110 | +5.3% |
| Trade debts | 44 | €891 | €1,930 | +€1,040 | +116.7% |
| Suppliers | 440/4 | €891 | €1,930 | +€1,040 | +116.7% |
| Advances received on contracts in progress | 46 | - | €14,878 | +€14,878 | |
| Taxes, remuneration and social security | 45 | - | €32 | +€32 | |
| Taxes | 450/3 | - | €32 | +€32 | |
| Other amounts payable | 47/48 | €20,035 | €5,195 | -€14,840 | -74.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €510 | €4,658 | +€4,147 | +812.5% |
| Other operating charges | 640/8 | €317 | €1,175 | +€857 | +270.1% |
| Gross operating margin | 9900 | -€8,756 | €12,337 | +€21,092 | |
| Operating profit (loss) | 9901 | -€9,584 | €6,504 | +€16,088 | |
| Financial charges | 65/66B | €45 | €45 | +€0 | +0.2% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,629 | €6,459 | +€16,087 | |
| Income taxes | 67/77 | - | €32 | +€32 | |
| Profit (loss) for the period | 9904 | -€9,629 | €6,427 | +€16,056 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,629 | €6,427 | +€16,056 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.