VAN GOSSEM: 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 GOSSEM
Largest movements
- Cash +€31,757
up €31,757 (+220.5%), from €14,400 to €46,157
mainly Net result for the year (+€26,705) and Other debts (+€14,946)
- Tangible fixed assets +€13,467
up €13,467 (+149.2%), from €9,026 to €22,493
of which Furniture and vehicles: +€12,482
- Other debts +€14,946
up €14,946, from €0 to €14,946
- Reserves +€11,759
up €11,759 (+20.9%), from €56,357 to €68,116
of which Distributable reserves: +€11,759
- Tax, wage and social debts +€9,490
up €9,490 (+862.7%), from €1,100 to €10,590
- Debts after one year +€9,055
up €9,055, from €0 to €9,055
- Trade debts -€5,187
down €5,187 (-82.8%), from €6,262 to €1,075
- Gross operating margin +€10,160
up €10,160 (+23.2%), from €43,802 to €53,962
- Taxes +€2,420
up €2,420 (+21.0%), from €11,504 to €13,924
- Depreciation +€1,541
up €1,541 (+14.2%), from €10,869 to €12,409
- Other operating charges -€594
down €594 (-50.9%), from €1,168 to €574
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 | €68,323 | €112,326 | +€44,003 | +64.4% |
| Fixed assets | 21/28 | €29,026 | €42,493 | +€13,467 | +46.4% |
| Tangible fixed assets | 22/27 | €9,026 | €22,493 | +€13,467 | +149.2% |
| Plant, machinery and equipment | 23 | €193 | €1,178 | +€985 | +511.5% |
| Furniture and vehicles | 24 | €8,833 | €21,315 | +€12,482 | +141.3% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €39,297 | €69,834 | +€30,536 | +77.7% |
| Amounts receivable within one year | 40/41 | €23,738 | €22,730 | -€1,007 | -4.2% |
| Trade receivables | 40 | €13,400 | €16,744 | +€3,344 | +25.0% |
| Other amounts receivable | 41 | €10,337 | €5,986 | -€4,351 | -42.1% |
| Cash at bank and in hand | 54/58 | €14,400 | €46,157 | +€31,757 | +220.5% |
| Deferred charges and accrued income | 490/1 | €1,160 | €946 | -€214 | -18.4% |
| Total equity and liabilities | 10/49 | €68,323 | €112,326 | +€44,003 | +64.4% |
| Equity | 10/15 | €57,357 | €69,116 | +€11,759 | +20.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €56,357 | €68,116 | +€11,759 | +20.9% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €56,257 | €68,016 | +€11,759 | +20.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,966 | €43,211 | +€32,245 | +294.0% |
| Amounts payable after more than one year | 17 | €0 | €9,055 | +€9,055 | |
| Financial debts | 170/4 | €0 | €9,055 | +€9,055 | |
| Amounts payable within one year | 42/48 | €10,966 | €34,156 | +€23,190 | +211.5% |
| Current portion of amounts payable after more than one year | 42 | €3,604 | €7,545 | +€3,941 | +109.3% |
| Trade debts | 44 | €6,262 | €1,075 | -€5,187 | -82.8% |
| Suppliers | 440/4 | €6,262 | €1,075 | -€5,187 | -82.8% |
| Taxes, remuneration and social security | 45 | €1,100 | €10,590 | +€9,490 | +862.7% |
| Taxes | 450/3 | €1,100 | €10,590 | +€9,490 | +862.7% |
| Other amounts payable | 47/48 | €0 | €14,946 | +€14,946 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,869 | €12,409 | +€1,541 | +14.2% |
| Other operating charges | 640/8 | €1,168 | €574 | -€594 | -50.9% |
| Gross operating margin | 9900 | €43,802 | €53,962 | +€10,160 | +23.2% |
| Operating profit (loss) | 9901 | €31,765 | €40,978 | +€9,213 | +29.0% |
| Financial income | 75/76B | €373 | €442 | +€69 | +18.5% |
| Recurring financial income | 75 | €373 | €442 | +€69 | +18.5% |
| Financial charges | 65/66B | €910 | €791 | -€119 | -13.0% |
| Recurring financial charges | 65 | €910 | €791 | -€119 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €31,228 | €40,629 | +€9,401 | +30.1% |
| Income taxes | 67/77 | €11,504 | €13,924 | +€2,420 | +21.0% |
| Profit (loss) for the period | 9904 | €19,724 | €26,705 | +€6,981 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,724 | €26,705 | +€6,981 | +35.4% |
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 10 October 2026 via checked.be.