Van Gestel C&S: 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 Gestel C&S
Largest movements
- Receivables within one year +€130,473
up €130,473 (+291%), from €44,763 to €175,236
of which Trade receivables: +€136,501
- Cash +€23,521
up €23,521 (+124%), from €19,012 to €42,534
mainly Trade debts (+€144,567) and Net result for the year (+€23,870)
- Stocks and contracts +€3,786
up €3,786 (+5.6%), from €68,173 to €71,959
- Trade debts +€144,567
up €144,567 (+368%), from €39,292 to €183,858
- Profit (loss) carried forward +€23,870
up €23,870 (+53.9%), from -€44,304 to -€20,434
- Accrued charges and deferred income +€4,948
up €4,948 (+51.4%), from €9,621 to €14,569
- Current portion of long-term debt -€4,279
down €4,279 (-56.8%), from €7,529 to €3,250
- Other debts -€4,034
no longer reported in 2025 (was €4,034)
- Gross operating margin -€11,355
down €11,355 (-30.1%), from €37,787 to €26,432
- Financial charges -€3,959
down €3,959 (-67.9%), from €5,826 to €1,868
- Financial income +€547
up €547 (+134%), from €409 to €955
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 | €136,668 | €295,824 | +€159,156 | +116% |
| Fixed assets | 21/28 | €4,388 | €5,120 | +€732 | +16.7% |
| Tangible fixed assets | 22/27 | €1,498 | €2,230 | +€732 | +48.8% |
| Plant, machinery and equipment | 23 | €56 | - | -€56 | |
| Furniture and vehicles | 24 | - | €1,148 | +€1,148 | |
| Other tangible fixed assets | 26 | €1,442 | €1,082 | -€361 | -25.0% |
| Financial fixed assets | 28 | €2,890 | €2,890 | = | 0.0% |
| Current assets | 29/58 | €132,280 | €290,704 | +€158,424 | +120% |
| Stocks and contracts in progress | 3 | €68,173 | €71,959 | +€3,786 | +5.6% |
| Stocks | 30/36 | €68,173 | €71,959 | +€3,786 | +5.6% |
| Amounts receivable within one year | 40/41 | €44,763 | €175,236 | +€130,473 | +291% |
| Trade receivables | 40 | €30,910 | €167,411 | +€136,501 | +442% |
| Other amounts receivable | 41 | €13,854 | €7,825 | -€6,028 | -43.5% |
| Cash at bank and in hand | 54/58 | €19,012 | €42,534 | +€23,521 | +124% |
| Deferred charges and accrued income | 490/1 | €331 | €976 | +€645 | +195% |
| Total equity and liabilities | 10/49 | €136,668 | €295,824 | +€159,156 | +116% |
| Equity | 10/15 | €68,360 | €92,230 | +€23,870 | +34.9% |
| Contributions | 10/11 | €14,460 | €14,460 | = | 0.0% |
| Reserves | 13 | €98,204 | €98,204 | = | 0.0% |
| Distributable reserves | 133 | €98,204 | €98,204 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,304 | -€20,434 | +€23,870 | +53.9% |
| Amounts payable | 17/49 | €68,308 | €203,594 | +€135,286 | +198% |
| Amounts payable after more than one year | 17 | €3,250 | - | -€3,250 | |
| Financial debts | 170/4 | €3,250 | - | -€3,250 | |
| Amounts payable within one year | 42/48 | €55,437 | €189,024 | +€133,587 | +241% |
| Current portion of amounts payable after more than one year | 42 | €7,529 | €3,250 | -€4,279 | -56.8% |
| Trade debts | 44 | €39,292 | €183,858 | +€144,567 | +368% |
| Suppliers | 440/4 | €39,292 | €183,858 | +€144,567 | +368% |
| Taxes, remuneration and social security | 45 | €4,582 | €1,916 | -€2,666 | -58.2% |
| Taxes | 450/3 | €4,582 | €1,916 | -€2,666 | -58.2% |
| Other amounts payable | 47/48 | €4,034 | - | -€4,034 | |
| Accrued charges and deferred income | 492/3 | €9,621 | €14,569 | +€4,948 | +51.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €567 | €618 | +€52 | +9.1% |
| Other operating charges | 640/8 | €1,140 | €1,031 | -€109 | -9.6% |
| Gross operating margin | 9900 | €37,787 | €26,432 | -€11,355 | -30.1% |
| Operating profit (loss) | 9901 | €36,080 | €24,782 | -€11,298 | -31.3% |
| Financial income | 75/76B | €409 | €955 | +€547 | +134% |
| Recurring financial income | 75 | €409 | €955 | +€547 | +134% |
| Financial charges | 65/66B | €5,826 | €1,868 | -€3,959 | -67.9% |
| Recurring financial charges | 65 | €5,826 | €1,868 | -€3,959 | -67.9% |
| Profit (loss) for the period before taxes | 9903 | €30,662 | €23,870 | -€6,792 | -22.2% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | €30,662 | €23,870 | -€6,792 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,662 | €23,870 | -€6,792 | -22.2% |
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 19 October 2026 via checked.be.