VAN GOOL: 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 GOOL
Largest movements
- Cash +€47,878
up €47,878 (+53.1%), from €90,215 to €138,093
mainly Net result for the year (+€54,505) and Depreciation (+€21,192)
- Tangible fixed assets -€21,192
down €21,192 (-19.4%), from €109,238 to €88,046
of which Furniture and vehicles: -€11,899
- Deferred charges and accrued income +€5,807
up €5,807 (+626.2%), from €927 to €6,735
- Receivables within one year +€3,486
up €3,486 (+188.1%), from €1,854 to €5,339
of which Other amounts receivable: +€3,161
- Profit (loss) carried forward +€54,505
up €54,505 (+63.5%), from -€85,845 to -€31,340
- Other debts -€9,048
down €9,048 (-13.9%), from €65,295 to €56,248
- Trade debts -€3,771
down €3,771 (-94.8%), from €3,979 to €208
- Debts after one year -€3,080
down €3,080 (-2.7%), from €113,080 to €110,000
- Gross operating margin +€52,162
up €52,162 (+160.0%), from €32,601 to €84,764
- Depreciation +€1,315
up €1,315 (+6.6%), from €19,877 to €21,192
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 | €203,284 | €239,263 | +€35,979 | +17.7% |
| Fixed assets | 21/28 | €110,288 | €89,096 | -€21,192 | -19.2% |
| Tangible fixed assets | 22/27 | €109,238 | €88,046 | -€21,192 | -19.4% |
| Land and buildings | 22 | €24,789 | €24,789 | = | 0.0% |
| Plant, machinery and equipment | 23 | €51,907 | €42,614 | -€9,293 | -17.9% |
| Furniture and vehicles | 24 | €32,542 | €20,643 | -€11,899 | -36.6% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €92,996 | €150,167 | +€57,171 | +61.5% |
| Amounts receivable within one year | 40/41 | €1,854 | €5,339 | +€3,486 | +188.1% |
| Trade receivables | 40 | €1,853 | €2,177 | +€324 | +17.5% |
| Other amounts receivable | 41 | €1 | €3,162 | +€3,161 | +619890.2% |
| Cash at bank and in hand | 54/58 | €90,215 | €138,093 | +€47,878 | +53.1% |
| Deferred charges and accrued income | 490/1 | €927 | €6,735 | +€5,807 | +626.2% |
| Total equity and liabilities | 10/49 | €203,284 | €239,263 | +€35,979 | +17.7% |
| Equity | 10/15 | €12,104 | €66,609 | +€54,505 | +450.3% |
| Contributions | 10/11 | €66,189 | €66,189 | = | 0.0% |
| Reserves | 13 | €31,760 | €31,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,901 | €29,901 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,845 | -€31,340 | +€54,505 | +63.5% |
| Amounts payable | 17/49 | €191,180 | €172,654 | -€18,526 | -9.7% |
| Amounts payable after more than one year | 17 | €113,080 | €110,000 | -€3,080 | -2.7% |
| Financial debts | 170/4 | €113,080 | €110,000 | -€3,080 | -2.7% |
| Amounts payable within one year | 42/48 | €75,228 | €61,427 | -€13,801 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €4,062 | €3,080 | -€982 | -24.2% |
| Trade debts | 44 | €3,979 | €208 | -€3,771 | -94.8% |
| Suppliers | 440/4 | €3,979 | €208 | -€3,771 | -94.8% |
| Taxes, remuneration and social security | 45 | €1,891 | €1,891 | = | 0.0% |
| Taxes | 450/3 | €1,891 | €1,891 | = | 0.0% |
| Other amounts payable | 47/48 | €65,295 | €56,248 | -€9,048 | -13.9% |
| Accrued charges and deferred income | 492/3 | €2,871 | €1,227 | -€1,645 | -57.3% |
| Non-recurring operating income | 76A | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,877 | €21,192 | +€1,315 | +6.6% |
| Other operating charges | 640/8 | €2,532 | €2,409 | -€123 | -4.9% |
| Gross operating margin | 9900 | €32,601 | €84,764 | +€52,162 | +160.0% |
| Operating profit (loss) | 9901 | €10,192 | €61,163 | +€50,971 | +500.1% |
| Financial income | 75/76B | €35 | €27 | -€9 | -24.6% |
| Recurring financial income | 75 | €35 | €27 | -€9 | -24.6% |
| Financial charges | 65/66B | €6,599 | €6,519 | -€81 | -1.2% |
| Recurring financial charges | 65 | €6,599 | €6,519 | -€81 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €3,628 | €54,671 | +€51,043 | +1407.0% |
| Income taxes | 67/77 | €129 | €166 | +€37 | +28.8% |
| Profit (loss) for the period | 9904 | €3,499 | €54,505 | +€51,006 | +1457.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,499 | €54,505 | +€51,006 | +1457.7% |
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 2 October 2026 via checked.be.