VAN-GIER: 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-GIER
Largest movements
- Receivables within one year +€3,917
up €3,917 (+6.3%), from €62,668 to €66,585
- Cash -€3,690
down €3,690 (-34.0%), from €10,854 to €7,163
mainly Trade debts (-€17,190) and Receivables within one year (-€3,917)
- Trade debts -€17,190
down €17,190 (-95.9%), from €17,925 to €735
- Other debts +€10,000
up €10,000 (+414.5%), from €2,412 to €12,412
- Profit (loss) carried forward +€7,416
up €7,416 (+51.1%), from -€14,513 to -€7,096
- Gross operating margin +€12,407
up €12,407 (+506.6%), from €2,449 to €14,856
- Other operating charges +€6,645
up €6,645 (+1117.8%), from €594 to €7,239
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 | €87,629 | €87,856 | +€226 | +0.3% |
| Fixed assets | 21/28 | €14,108 | €14,108 | = | 0.0% |
| Tangible fixed assets | 22/27 | €14,108 | €14,108 | = | 0.0% |
| Land and buildings | 22 | €14,108 | €14,108 | = | 0.0% |
| Current assets | 29/58 | €73,522 | €73,748 | +€226 | +0.3% |
| Amounts receivable within one year | 40/41 | €62,668 | €66,585 | +€3,917 | +6.3% |
| Other amounts receivable | 41 | €62,668 | €66,585 | +€3,917 | +6.3% |
| Cash at bank and in hand | 54/58 | €10,854 | €7,163 | -€3,690 | -34.0% |
| Total equity and liabilities | 10/49 | €87,629 | €87,856 | +€226 | +0.3% |
| Equity | 10/15 | €67,292 | €74,709 | +€7,416 | +11.0% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,513 | -€7,096 | +€7,416 | +51.1% |
| Amounts payable | 17/49 | €20,337 | €13,147 | -€7,190 | -35.4% |
| Amounts payable within one year | 42/48 | €20,337 | €13,147 | -€7,190 | -35.4% |
| Trade debts | 44 | €17,925 | €735 | -€17,190 | -95.9% |
| Suppliers | 440/4 | €17,925 | €735 | -€17,190 | -95.9% |
| Other amounts payable | 47/48 | €2,412 | €12,412 | +€10,000 | +414.5% |
| Other operating charges | 640/8 | €594 | €7,239 | +€6,645 | +1117.8% |
| Gross operating margin | 9900 | €2,449 | €14,856 | +€12,407 | +506.6% |
| Operating profit (loss) | 9901 | €1,855 | €7,616 | +€5,762 | +310.7% |
| Financial charges | 65/66B | €80 | €200 | +€120 | +150.6% |
| Recurring financial charges | 65 | €80 | €200 | +€120 | +150.6% |
| Profit (loss) for the period before taxes | 9903 | €1,775 | €7,416 | +€5,642 | +317.9% |
| Profit (loss) for the period | 9904 | €1,775 | €7,416 | +€5,642 | +317.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,775 | €7,416 | +€5,642 | +317.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.