VAN GEMERT: 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 GEMERT
Largest movements
- Cash -€2,428
down €2,428 (-23.1%), from €10,533 to €8,105
mainly Net result for the year (-€2,116) and Receivables within one year (-€312)
- Receivables within one year +€312
up €312 (+26.5%), from €1,176 to €1,488
- Profit (loss) carried forward -€2,116
down €2,116 (-0.7%), from -€319,187 to -€321,302
- Gross operating margin -€52
down €52 (-3.4%), from -€1,504 to -€1,555
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 | €11,710 | €9,593 | -€2,117 | -18.1% |
| Current assets | 29/58 | €11,710 | €9,593 | -€2,117 | -18.1% |
| Amounts receivable within one year | 40/41 | €1,176 | €1,488 | +€312 | +26.5% |
| Other amounts receivable | 41 | €1,176 | €1,488 | +€312 | +26.5% |
| Cash at bank and in hand | 54/58 | €10,533 | €8,105 | -€2,428 | -23.1% |
| Total equity and liabilities | 10/49 | €11,710 | €9,593 | -€2,117 | -18.1% |
| Equity | 10/15 | -€312,987 | -€315,102 | -€2,116 | -0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€319,187 | -€321,302 | -€2,116 | -0.7% |
| Amounts payable | 17/49 | €324,696 | €324,695 | -€1 | 0.0% |
| Amounts payable within one year | 42/48 | €324,696 | €324,695 | -€1 | 0.0% |
| Trade debts | 44 | €318,616 | €318,615 | -€1 | 0.0% |
| Suppliers | 440/4 | €318,616 | €318,615 | -€1 | 0.0% |
| Other amounts payable | 47/48 | €6,081 | €6,081 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,504 | -€1,555 | -€52 | -3.4% |
| Operating profit (loss) | 9901 | -€2,009 | -€2,075 | -€66 | -3.3% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,048 | -€2,116 | -€67 | -3.3% |
| Profit (loss) for the period | 9904 | -€2,048 | -€2,116 | -€67 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,048 | -€2,116 | -€67 | -3.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.