VAN GASSE: what changed
Two fiscal 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 GASSE
Largest movements
- Cash +€14,004
up €14,004 (+54.0%), from €25,914 to €39,918
mainly Net result for the year (+€12,966) and Trade debts (+€2,688)
- Receivables within one year +€3,299
up €3,299 (+5.6%), from €58,703 to €62,002
- Deferred charges and accrued income -€1,649
down €1,649 (-81.1%), from €2,033 to €384
- Profit (loss) carried forward +€12,966
up €12,966 (+19.7%), from -€65,723 to -€52,757
- Trade debts +€2,688
up €2,688 (+108.9%), from €2,467 to €5,155
- Gross operating margin +€11,217
up €11,217 (+80.8%), from €13,879 to €25,096
- Taxes +€9,841
new in 2025: €9,841
- Other operating charges +€1,979
up €1,979 (+838.7%), from €236 to €2,215
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 | €86,651 | €102,305 | +€15,654 | +18.1% |
| Current assets | 29/58 | €86,651 | €102,305 | +€15,654 | +18.1% |
| Amounts receivable within one year | 40/41 | €58,703 | €62,002 | +€3,299 | +5.6% |
| Other amounts receivable | 41 | €58,703 | €62,002 | +€3,299 | +5.6% |
| Cash at bank and in hand | 54/58 | €25,914 | €39,918 | +€14,004 | +54.0% |
| Deferred charges and accrued income | 490/1 | €2,033 | €384 | -€1,649 | -81.1% |
| Total equity and liabilities | 10/49 | €86,651 | €102,305 | +€15,654 | +18.1% |
| Equity | 10/15 | €79,172 | €92,138 | +€12,966 | +16.4% |
| Contributions | 10/11 | €130,144 | €130,144 | = | 0.0% |
| Capital | 10 | €130,144 | €130,144 | = | 0.0% |
| Issued capital | 100 | €130,144 | €130,144 | = | 0.0% |
| Reserves | 13 | €14,751 | €14,751 | = | 0.0% |
| Distributable reserves | 133 | €14,751 | €14,751 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,723 | -€52,757 | +€12,966 | +19.7% |
| Amounts payable | 17/49 | €7,479 | €10,167 | +€2,688 | +35.9% |
| Amounts payable within one year | 42/48 | €6,467 | €9,155 | +€2,688 | +41.6% |
| Trade debts | 44 | €2,467 | €5,155 | +€2,688 | +108.9% |
| Suppliers | 440/4 | €2,467 | €5,155 | +€2,688 | +108.9% |
| Other amounts payable | 47/48 | €4,000 | €4,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,012 | €1,012 | = | 0.0% |
| Other operating charges | 640/8 | €236 | €2,215 | +€1,979 | +838.7% |
| Gross operating margin | 9900 | €13,879 | €25,096 | +€11,217 | +80.8% |
| Operating profit (loss) | 9901 | €13,643 | €22,880 | +€9,237 | +67.7% |
| Financial charges | 65/66B | €123 | €74 | -€50 | -40.4% |
| Recurring financial charges | 65 | €123 | €74 | -€50 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €13,520 | €22,807 | +€9,287 | +68.7% |
| Income taxes | 67/77 | - | €9,841 | +€9,841 | |
| Profit (loss) for the period | 9904 | €13,520 | €12,966 | -€554 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,520 | €12,966 | -€554 | -4.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.