Van Gossum: 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 Gossum
Largest movements
- Tangible fixed assets -€10,572
down €10,572 (-33.2%), from €31,802 to €21,230
of which Furniture and vehicles: -€10,460
- Receivables within one year -€5,393
down €5,393 (-54.2%), from €9,955 to €4,562
of which Other amounts receivable: -€4,020
- Receivables after one year -€3,881
down €3,881 (-14.3%), from €27,220 to €23,339
- Stocks and contracts +€3,685
up €3,685 (+30.7%), from €12,000 to €15,685
- Debts after one year -€7,546
down €7,546 (-41.0%), from €18,390 to €10,844
- Reserves -€7,197
down €7,197 (-84.8%), from €8,483 to €1,286
- Short-term financial debts -€2,069
down €2,069 (-11.8%), from €17,592 to €15,523
- Trade debts +€1,795
up €1,795 (+13.1%), from €13,713 to €15,508
- Tax, wage and social debts -€1,029
down €1,029 (-37.5%), from €2,744 to €1,715
of which Taxes: -€1,990
- Gross operating margin -€16,792
down €16,792 (-45.8%), from €36,681 to €19,889
- Staff costs -€2,263
down €2,263 (-18.7%), from €12,117 to €9,854
- Taxes -€2,142
down €2,142 (-85.3%), from €2,512 to €370
- Depreciation -€1,262
down €1,262 (-10.7%), from €11,834 to €10,572
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 | €81,073 | €64,915 | -€16,158 | -19.9% |
| Fixed assets | 21/28 | €31,802 | €21,230 | -€10,572 | -33.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €31,802 | €21,230 | -€10,572 | -33.2% |
| Plant, machinery and equipment | 23 | €241 | €129 | -€112 | -46.5% |
| Furniture and vehicles | 24 | €31,561 | €21,101 | -€10,460 | -33.1% |
| Current assets | 29/58 | €49,270 | €43,685 | -€5,586 | -11.3% |
| Amounts receivable after more than one year | 29 | €27,220 | €23,339 | -€3,881 | -14.3% |
| Other amounts receivable | 291 | €27,220 | €23,339 | -€3,881 | -14.3% |
| Stocks and contracts in progress | 3 | €12,000 | €15,685 | +€3,685 | +30.7% |
| Stocks | 30/36 | €12,000 | €15,685 | +€3,685 | +30.7% |
| Amounts receivable within one year | 40/41 | €9,955 | €4,562 | -€5,393 | -54.2% |
| Trade receivables | 40 | €5,053 | €3,680 | -€1,373 | -27.2% |
| Other amounts receivable | 41 | €4,902 | €882 | -€4,020 | -82.0% |
| Cash at bank and in hand | 54/58 | - | €0 | = | |
| Deferred charges and accrued income | 490/1 | €95 | €98 | +€3 | +3.3% |
| Total equity and liabilities | 10/49 | €81,073 | €64,915 | -€16,158 | -19.9% |
| Equity | 10/15 | €20,883 | €13,155 | -€7,729 | -37.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €8,483 | €1,286 | -€7,197 | -84.8% |
| Distributable reserves | 133 | €8,483 | €1,286 | -€7,197 | -84.8% |
| Profit (loss) carried forward | 14 | - | -€531 | -€531 | |
| Amounts payable | 17/49 | €60,189 | €51,760 | -€8,429 | -14.0% |
| Amounts payable after more than one year | 17 | €18,390 | €10,844 | -€7,546 | -41.0% |
| Financial debts | 170/4 | €18,390 | €10,844 | -€7,546 | -41.0% |
| Amounts payable within one year | 42/48 | €41,128 | €40,292 | -€836 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €7,078 | €7,546 | +€468 | +6.6% |
| Financial debts | 43 | €17,592 | €15,523 | -€2,069 | -11.8% |
| Credit institutions | 430/8 | €17,592 | €15,523 | -€2,069 | -11.8% |
| Trade debts | 44 | €13,713 | €15,508 | +€1,795 | +13.1% |
| Suppliers | 440/4 | €13,713 | €15,508 | +€1,795 | +13.1% |
| Taxes, remuneration and social security | 45 | €2,744 | €1,715 | -€1,029 | -37.5% |
| Taxes | 450/3 | €2,579 | €588 | -€1,990 | -77.2% |
| Remuneration and social security | 454/9 | €165 | €1,126 | +€961 | +582% |
| Accrued charges and deferred income | 492/3 | €672 | €625 | -€47 | -6.9% |
| Remuneration, social security and pensions | 62 | €12,117 | €9,854 | -€2,263 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,834 | €10,572 | -€1,262 | -10.7% |
| Other operating charges | 640/8 | €1,322 | €1,331 | +€9 | +0.6% |
| Gross operating margin | 9900 | €36,681 | €19,889 | -€16,792 | -45.8% |
| Operating profit (loss) | 9901 | €11,408 | -€1,868 | -€13,276 | |
| Financial income | 75/76B | €521 | €519 | -€2 | -0.3% |
| Recurring financial income | 75 | €521 | €519 | -€2 | -0.3% |
| Financial charges | 65/66B | €5,691 | €6,011 | +€320 | +5.6% |
| Recurring financial charges | 65 | €5,691 | €6,011 | +€320 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €6,238 | -€7,359 | -€13,597 | |
| Income taxes | 67/77 | €2,512 | €370 | -€2,142 | -85.3% |
| Profit (loss) for the period | 9904 | €3,726 | -€7,729 | -€11,455 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,726 | -€7,729 | -€11,455 |
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 14 October 2026 via checked.be.