Van Gestel Tom: 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 Gestel Tom
Largest movements
- Cash +€2,261
up €2,261 (+129.5%), from €1,745 to €4,006
mainly Receivables within one year (+€2,000) and Depreciation (+€1,018)
- Receivables within one year -€2,000
down €2,000 (-95.2%), from €2,100 to €100
- Tangible fixed assets -€1,018
down €1,018 (-54.6%), from €1,866 to €848
- Profit (loss) carried forward -€1,129
down €1,129 (-89.1%), from -€1,267 to -€2,396
- Other debts +€361
up €361 (+18.9%), from €1,912 to €2,273
- Gross operating margin -€2,425
down €2,425 (-99.6%), from €2,435 to €10
- Depreciation +€218
up €218 (+27.3%), from €800 to €1,018
- Other operating charges -€98
down €98 (-45.0%), from €218 to €120
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 | €5,711 | €4,954 | -€758 | -13.3% |
| Fixed assets | 21/28 | €1,866 | €848 | -€1,018 | -54.6% |
| Tangible fixed assets | 22/27 | €1,866 | €848 | -€1,018 | -54.6% |
| Plant, machinery and equipment | 23 | €1,866 | €848 | -€1,018 | -54.6% |
| Current assets | 29/58 | €3,845 | €4,106 | +€261 | +6.8% |
| Amounts receivable within one year | 40/41 | €2,100 | €100 | -€2,000 | -95.2% |
| Trade receivables | 40 | €2,100 | €100 | -€2,000 | -95.2% |
| Cash at bank and in hand | 54/58 | €1,745 | €4,006 | +€2,261 | +129.5% |
| Total equity and liabilities | 10/49 | €5,711 | €4,954 | -€758 | -13.3% |
| Equity | 10/15 | €3,733 | €2,604 | -€1,129 | -30.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,267 | -€2,396 | -€1,129 | -89.1% |
| Amounts payable | 17/49 | €1,978 | €2,349 | +€371 | +18.7% |
| Amounts payable within one year | 42/48 | €1,978 | €2,349 | +€371 | +18.7% |
| Trade debts | 44 | €66 | €76 | +€10 | +14.8% |
| Suppliers | 440/4 | €66 | €76 | +€10 | +14.8% |
| Other amounts payable | 47/48 | €1,912 | €2,273 | +€361 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €800 | €1,018 | +€218 | +27.3% |
| Other operating charges | 640/8 | €218 | €120 | -€98 | -45.0% |
| Gross operating margin | 9900 | €2,435 | €10 | -€2,425 | -99.6% |
| Operating profit (loss) | 9901 | €1,417 | -€1,129 | -€2,545 | |
| Financial charges | 65/66B | €18 | - | -€18 | |
| Recurring financial charges | 65 | €18 | - | -€18 | |
| Profit (loss) for the period before taxes | 9903 | €1,399 | -€1,129 | -€2,527 | |
| Profit (loss) for the period | 9904 | €1,399 | -€1,129 | -€2,527 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,399 | -€1,129 | -€2,527 |
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 4 October 2026 via checked.be.