Van Gauwbergen: 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 Gauwbergen
Largest movements
- Tangible fixed assets -€13,293
down €13,293 (-22.0%), from €60,512 to €47,219
of which Furniture and vehicles: -€9,098
- Cash +€5,697
up €5,697 (+50.9%), from €11,195 to €16,892
mainly Depreciation (+€15,324) and Stocks and contracts (+€5,000)
- Stocks and contracts -€5,000
down €5,000 (-31.4%), from €15,919 to €10,919
- Deferred charges and accrued income +€3,361
new in 2025: €3,361
- Receivables within one year -€2,362
down €2,362 (-5.3%), from €44,444 to €42,082
of which Other amounts receivable: -€2,451
- Trade debts -€7,751
down €7,751 (-15.3%), from €50,597 to €42,846
- Other debts -€7,723
down €7,723 (-12.2%), from €63,220 to €55,497
- Profit (loss) carried forward +€3,877
up €3,877, from -€904 to €2,972
- Gross operating margin -€8,615
down €8,615 (-25.2%), from €34,235 to €25,620
- Depreciation -€1,318
down €1,318 (-7.9%), from €16,643 to €15,324
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 | €132,070 | €120,473 | -€11,597 | -8.8% |
| Fixed assets | 21/28 | €60,512 | €47,219 | -€13,293 | -22.0% |
| Tangible fixed assets | 22/27 | €60,512 | €47,219 | -€13,293 | -22.0% |
| Land and buildings | 22 | - | €3,341 | +€3,341 | |
| Plant, machinery and equipment | 23 | €18,177 | €10,640 | -€7,537 | -41.5% |
| Furniture and vehicles | 24 | €42,336 | €33,238 | -€9,098 | -21.5% |
| Current assets | 29/58 | €71,557 | €73,254 | +€1,696 | +2.4% |
| Stocks and contracts in progress | 3 | €15,919 | €10,919 | -€5,000 | -31.4% |
| Stocks | 30/36 | €15,919 | €10,919 | -€5,000 | -31.4% |
| Amounts receivable within one year | 40/41 | €44,444 | €42,082 | -€2,362 | -5.3% |
| Trade receivables | 40 | €36,655 | €36,744 | +€89 | +0.2% |
| Other amounts receivable | 41 | €7,789 | €5,337 | -€2,451 | -31.5% |
| Cash at bank and in hand | 54/58 | €11,195 | €16,892 | +€5,697 | +50.9% |
| Deferred charges and accrued income | 490/1 | - | €3,361 | +€3,361 | |
| Total equity and liabilities | 10/49 | €132,070 | €120,473 | -€11,597 | -8.8% |
| Equity | 10/15 | €18,252 | €22,129 | +€3,877 | +21.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €607 | €607 | = | 0.0% |
| Non-distributable reserves | 130/1 | €607 | €607 | = | 0.0% |
| Reserves not available under the articles | 1311 | €607 | €607 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€904 | €2,972 | +€3,877 | |
| Amounts payable | 17/49 | €113,817 | €98,343 | -€15,474 | -13.6% |
| Amounts payable within one year | 42/48 | €113,817 | €98,343 | -€15,474 | -13.6% |
| Trade debts | 44 | €50,597 | €42,846 | -€7,751 | -15.3% |
| Suppliers | 440/4 | €50,597 | €42,846 | -€7,751 | -15.3% |
| Other amounts payable | 47/48 | €63,220 | €55,497 | -€7,723 | -12.2% |
| Non-recurring operating income | 76A | €2,330 | - | -€2,330 | |
| Remuneration, social security and pensions | 62 | €481 | €657 | +€176 | +36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,643 | €15,324 | -€1,318 | -7.9% |
| Other operating charges | 640/8 | €1,150 | €1,350 | +€200 | +17.4% |
| Non-recurring operating charges | 66A | - | €2,565 | +€2,565 | |
| Gross operating margin | 9900 | €34,235 | €25,620 | -€8,615 | -25.2% |
| Operating profit (loss) | 9901 | €15,961 | €5,724 | -€10,237 | -64.1% |
| Financial income | 75/76B | €66 | €161 | +€95 | +143% |
| Recurring financial income | 75 | €66 | €161 | +€95 | +143% |
| Financial charges | 65/66B | €177 | €129 | -€48 | -27.1% |
| Recurring financial charges | 65 | €177 | €129 | -€48 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €15,850 | €5,756 | -€10,094 | -63.7% |
| Income taxes | 67/77 | €1,890 | €1,879 | -€11 | -0.6% |
| Profit (loss) for the period | 9904 | €13,960 | €3,877 | -€10,083 | -72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,960 | €3,877 | -€10,083 | -72.2% |
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 31 October 2026 via checked.be.