Van Gestel & Co: 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 & Co
Largest movements
- Tangible fixed assets -€3,399
down €3,399 (-24.0%), from €14,160 to €10,761
of which Plant, machinery and equipment: -€2,502
- Cash +€2,373
up €2,373 (+5.0%), from €47,411 to €49,784
mainly Depreciation (+€3,399) and Receivables within one year (+€827)
- Profit (loss) carried forward -€1,669
new in 2025: -€1,669
- Gross operating margin -€6,220
down €6,220, from €5,278 to -€942
- Taxes -€1,482
down €1,482 (-82.6%), from €1,794 to €313
- Depreciation -€637
down €637 (-15.8%), from €4,037 to €3,399
- Financial income -€211
down €211 (-6.6%), from €3,197 to €2,985
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 | €117,895 | €116,331 | -€1,564 | -1.3% |
| Fixed assets | 21/28 | €14,160 | €10,761 | -€3,399 | -24.0% |
| Tangible fixed assets | 22/27 | €14,160 | €10,761 | -€3,399 | -24.0% |
| Land and buildings | 22 | €4,449 | €3,866 | -€582 | -13.1% |
| Plant, machinery and equipment | 23 | €9,103 | €6,601 | -€2,502 | -27.5% |
| Furniture and vehicles | 24 | €608 | €293 | -€315 | -51.8% |
| Current assets | 29/58 | €103,735 | €105,570 | +€1,835 | +1.8% |
| Amounts receivable within one year | 40/41 | €53,331 | €52,504 | -€827 | -1.6% |
| Trade receivables | 40 | €3,866 | €1,421 | -€2,445 | -63.2% |
| Other amounts receivable | 41 | €49,465 | €51,083 | +€1,618 | +3.3% |
| Cash at bank and in hand | 54/58 | €47,411 | €49,784 | +€2,373 | +5.0% |
| Deferred charges and accrued income | 490/1 | €2,993 | €3,282 | +€289 | +9.7% |
| Total equity and liabilities | 10/49 | €117,895 | €116,331 | -€1,564 | -1.3% |
| Equity | 10/15 | €115,466 | €113,797 | -€1,669 | -1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €109,266 | €109,266 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €107,406 | €107,406 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,669 | -€1,669 | |
| Amounts payable | 17/49 | €2,429 | €2,534 | +€105 | +4.3% |
| Amounts payable within one year | 42/48 | €2,429 | €2,534 | +€105 | +4.3% |
| Trade debts | 44 | €635 | €427 | -€208 | -32.8% |
| Suppliers | 440/4 | €635 | €427 | -€208 | -32.8% |
| Taxes, remuneration and social security | 45 | €1,794 | €2,107 | +€313 | +17.4% |
| Taxes | 450/3 | €1,794 | €2,107 | +€313 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,037 | €3,399 | -€637 | -15.8% |
| Gross operating margin | 9900 | €5,278 | -€942 | -€6,220 | |
| Operating profit (loss) | 9901 | €1,241 | -€4,342 | -€5,583 | |
| Financial income | 75/76B | €3,197 | €2,985 | -€211 | -6.6% |
| Recurring financial income | 75 | €3,197 | €2,985 | -€211 | -6.6% |
| Financial charges | 65/66B | €41 | €0 | -€41 | -100.0% |
| Recurring financial charges | 65 | €41 | €0 | -€41 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €4,396 | -€1,356 | -€5,753 | |
| Income taxes | 67/77 | €1,794 | €313 | -€1,482 | -82.6% |
| Profit (loss) for the period | 9904 | €2,602 | -€1,669 | -€4,271 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,602 | -€1,669 | -€4,271 |
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.