VAN GILS JAN: 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 GILS JAN
Largest movements
- Receivables within one year +€13,482
up €13,482 (+25.2%), from €53,547 to €67,029
of which Other amounts receivable: +€16,400
- Deferred charges and accrued income +€1,487
new in 2025: €1,487
- Trade debts +€19,817
up €19,817 (+14.8%), from €133,915 to €153,731
- Profit (loss) carried forward -€3,171
down €3,171 (-1.4%), from -€225,177 to -€228,348
- Gross operating margin +€9,892
up €9,892, from -€5,262 to €4,630
- Staff costs -€1,929
no longer reported in 2025 (was €1,929)
- Financial charges +€1,484
up €1,484 (+41.1%), from €3,615 to €5,099
- Depreciation -€150
down €150 (-33.8%), from €443 to €294
- Other operating charges +€105
up €105 (+5.5%), from €1,910 to €2,014
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 | €107,890 | €123,099 | +€15,210 | +14.1% |
| Fixed assets | 21/28 | €2,171 | €1,877 | -€294 | -13.5% |
| Tangible fixed assets | 22/27 | €2,171 | €1,877 | -€294 | -13.5% |
| Plant, machinery and equipment | 23 | €74 | - | -€74 | |
| Furniture and vehicles | 24 | €1,844 | €1,844 | = | 0.0% |
| Other tangible fixed assets | 26 | €253 | €33 | -€220 | -86.9% |
| Current assets | 29/58 | €105,719 | €121,222 | +€15,503 | +14.7% |
| Stocks and contracts in progress | 3 | €51,293 | €51,893 | +€600 | +1.2% |
| Stocks | 30/36 | €51,293 | €51,893 | +€600 | +1.2% |
| Amounts receivable within one year | 40/41 | €53,547 | €67,029 | +€13,482 | +25.2% |
| Trade receivables | 40 | €39,902 | €36,984 | -€2,918 | -7.3% |
| Other amounts receivable | 41 | €13,645 | €30,045 | +€16,400 | +120% |
| Cash at bank and in hand | 54/58 | €879 | €812 | -€67 | -7.6% |
| Deferred charges and accrued income | 490/1 | - | €1,487 | +€1,487 | |
| Total equity and liabilities | 10/49 | €107,890 | €123,099 | +€15,210 | +14.1% |
| Equity | 10/15 | -€76,638 | -€79,809 | -€3,171 | -4.1% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €117,539 | €117,539 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €114,439 | €114,439 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€225,177 | -€228,348 | -€3,171 | -1.4% |
| Amounts payable | 17/49 | €184,528 | €202,909 | +€18,381 | +10.0% |
| Amounts payable within one year | 42/48 | €184,528 | €202,909 | +€18,381 | +10.0% |
| Financial debts | 43 | €25,720 | €25,223 | -€497 | -1.9% |
| Credit institutions | 430/8 | €25,720 | €25,223 | -€497 | -1.9% |
| Trade debts | 44 | €133,915 | €153,731 | +€19,817 | +14.8% |
| Suppliers | 440/4 | €133,915 | €153,731 | +€19,817 | +14.8% |
| Taxes, remuneration and social security | 45 | €796 | €394 | -€402 | -50.5% |
| Taxes | 450/3 | €796 | €394 | -€402 | -50.5% |
| Other amounts payable | 47/48 | €24,097 | €23,560 | -€537 | -2.2% |
| Remuneration, social security and pensions | 62 | €1,929 | - | -€1,929 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €443 | €294 | -€150 | -33.8% |
| Other operating charges | 640/8 | €1,910 | €2,014 | +€105 | +5.5% |
| Gross operating margin | 9900 | -€5,262 | €4,630 | +€9,892 | |
| Operating profit (loss) | 9901 | -€9,544 | €2,322 | +€11,866 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,615 | €5,099 | +€1,484 | +41.1% |
| Recurring financial charges | 65 | €3,615 | €5,099 | +€1,484 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,158 | -€2,778 | +€10,381 | +78.9% |
| Income taxes | 67/77 | €402 | €394 | -€8 | -2.1% |
| Profit (loss) for the period | 9904 | -€13,560 | -€3,171 | +€10,389 | +76.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,560 | -€3,171 | +€10,389 | +76.6% |
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 23 October 2026 via checked.be.