VAN GOMPEL: 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 GOMPEL
Largest movements
- Cash -€47,293
down €47,293 (-63.3%), from €74,676 to €27,383
mainly Contributions, distributions and other (-€29,900) and Net result for the year (-€27,938)
- Reserves -€59,900
down €59,900 (-33.2%), from €180,300 to €120,400
of which Distributable reserves: -€59,900
- Trade debts +€14,565
up €14,565 (+293.8%), from €4,957 to €19,522
- Gross operating margin -€61,711
down €61,711, from €53,104 to -€8,608
- Taxes -€13,944
down €13,944 (-95.6%), from €14,587 to €643
- Depreciation +€8,485
up €8,485 (+90.6%), from €9,363 to €17,848
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 | €584,994 | €536,235 | -€48,760 | -8.3% |
| Fixed assets | 21/28 | €48,162 | €50,582 | +€2,421 | +5.0% |
| Tangible fixed assets | 22/27 | €48,162 | €50,582 | +€2,421 | +5.0% |
| Plant, machinery and equipment | 23 | €4,641 | €1,749 | -€2,892 | -62.3% |
| Furniture and vehicles | 24 | €43,521 | €48,834 | +€5,313 | +12.2% |
| Current assets | 29/58 | €536,833 | €485,652 | -€51,180 | -9.5% |
| Stocks and contracts in progress | 3 | €404,840 | €406,547 | +€1,706 | +0.4% |
| Stocks | 30/36 | €404,840 | €406,547 | +€1,706 | +0.4% |
| Amounts receivable within one year | 40/41 | €56,746 | €50,944 | -€5,802 | -10.2% |
| Trade receivables | 40 | €52,744 | €24,195 | -€28,548 | -54.1% |
| Other amounts receivable | 41 | €4,002 | €26,749 | +€22,747 | +568.4% |
| Cash at bank and in hand | 54/58 | €74,676 | €27,383 | -€47,293 | -63.3% |
| Deferred charges and accrued income | 490/1 | €570 | €778 | +€208 | +36.5% |
| Total equity and liabilities | 10/49 | €584,994 | €536,235 | -€48,760 | -8.3% |
| Equity | 10/15 | €201,036 | €143,199 | -€57,838 | -28.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €180,300 | €120,400 | -€59,900 | -33.2% |
| Non-distributable reserves | 130/1 | €7,700 | €7,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,700 | €7,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,400 | €13,400 | = | 0.0% |
| Distributable reserves | 133 | €159,200 | €99,300 | -€59,900 | -37.6% |
| Profit (loss) carried forward | 14 | €14,536 | €16,599 | +€2,062 | +14.2% |
| Amounts payable | 17/49 | €383,958 | €393,036 | +€9,078 | +2.4% |
| Amounts payable within one year | 42/48 | €379,192 | €388,109 | +€8,917 | +2.4% |
| Trade debts | 44 | €4,957 | €19,522 | +€14,565 | +293.8% |
| Suppliers | 440/4 | €4,957 | €19,522 | +€14,565 | +293.8% |
| Advances received on contracts in progress | 46 | €354,000 | €354,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €19,673 | €14,587 | -€5,086 | -25.9% |
| Taxes | 450/3 | €19,673 | €14,587 | -€5,086 | -25.9% |
| Other amounts payable | 47/48 | €562 | - | -€562 | |
| Accrued charges and deferred income | 492/3 | €4,766 | €4,927 | +€161 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,363 | €17,848 | +€8,485 | +90.6% |
| Other operating charges | 640/8 | €803 | €1,242 | +€440 | +54.8% |
| Gross operating margin | 9900 | €53,104 | -€8,608 | -€61,711 | |
| Operating profit (loss) | 9901 | €42,937 | -€27,698 | -€70,636 | |
| Financial income | 75/76B | €3 | €465 | +€462 | +15359.1% |
| Recurring financial income | 75 | €3 | €465 | +€462 | +15359.1% |
| Financial charges | 65/66B | €70 | €62 | -€8 | -11.3% |
| Recurring financial charges | 65 | €70 | €62 | -€8 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €42,870 | -€27,295 | -€70,165 | |
| Income taxes | 67/77 | €14,587 | €643 | -€13,944 | -95.6% |
| Profit (loss) for the period | 9904 | €28,283 | -€27,938 | -€56,221 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,283 | -€27,938 | -€56,221 |
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 6 October 2026 via checked.be.