Van Gramberen: 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 Gramberen
Largest movements
- Tangible fixed assets -€34,785
down €34,785 (-21.6%), from €161,216 to €126,431
of which Furniture and vehicles: -€30,449
- Receivables within one year +€21,861
up €21,861 (+95.0%), from €23,000 to €44,861
of which Trade receivables: +€34,932
- Debts after one year -€15,472
down €15,472 (-10.2%), from €151,193 to €135,721
- Trade debts +€12,033
up €12,033 (+198%), from €6,078 to €18,111
- Tax, wage and social debts -€10,314
down €10,314 (-53.2%), from €19,394 to €9,080
of which Taxes: -€12,834
- Current portion of long-term debt -€5,093
down €5,093 (-24.8%), from €20,565 to €15,472
- Reserves +€2,563
up €2,563 (+7.6%), from €33,626 to €36,189
- Staff costs +€40,150
up €40,150 (+259%), from €15,503 to €55,653
- Gross operating margin +€36,685
up €36,685 (+50.4%), from €72,800 to €109,485
- Depreciation +€34,413
up €34,413 (+399%), from €8,635 to €43,048
- Taxes -€11,490
down €11,490 (-90.2%), from €12,736 to €1,246
- Financial charges +€1,586
up €1,586 (+100%), from €1,585 to €3,171
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €242,732 | €228,972 | -€13,761 | -5.7% |
| Fixed assets | 21/28 | €162,116 | €127,331 | -€34,785 | -21.5% |
| Tangible fixed assets | 22/27 | €161,216 | €126,431 | -€34,785 | -21.6% |
| Plant, machinery and equipment | 23 | €18,183 | €20,912 | +€2,729 | +15.0% |
| Furniture and vehicles | 24 | €135,968 | €105,519 | -€30,449 | -22.4% |
| Leasing and similar rights | 25 | €7,066 | €0 | -€7,066 | -100% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €80,616 | €101,640 | +€21,024 | +26.1% |
| Stocks and contracts in progress | 3 | €16,102 | €17,739 | +€1,637 | +10.2% |
| Stocks | 30/36 | €16,102 | €17,739 | +€1,637 | +10.2% |
| Amounts receivable within one year | 40/41 | €23,000 | €44,861 | +€21,861 | +95.0% |
| Trade receivables | 40 | €5,554 | €40,486 | +€34,932 | +629% |
| Other amounts receivable | 41 | €17,446 | €4,375 | -€13,071 | -74.9% |
| Cash at bank and in hand | 54/58 | €40,473 | €38,574 | -€1,899 | -4.7% |
| Deferred charges and accrued income | 490/1 | €1,041 | €467 | -€575 | -55.2% |
| Total equity and liabilities | 10/49 | €242,732 | €228,972 | -€13,761 | -5.7% |
| Equity | 10/15 | €43,626 | €46,189 | +€2,563 | +5.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €33,626 | €36,189 | +€2,563 | +7.6% |
| Distributable reserves | 133 | €33,626 | €36,189 | +€2,563 | +7.6% |
| Amounts payable | 17/49 | €199,106 | €182,782 | -€16,324 | -8.2% |
| Amounts payable after more than one year | 17 | €151,193 | €135,721 | -€15,472 | -10.2% |
| Financial debts | 170/4 | €151,193 | €135,721 | -€15,472 | -10.2% |
| Amounts payable within one year | 42/48 | €47,914 | €47,061 | -€853 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €20,565 | €15,472 | -€5,093 | -24.8% |
| Trade debts | 44 | €6,078 | €18,111 | +€12,033 | +198% |
| Suppliers | 440/4 | €6,078 | €18,111 | +€12,033 | +198% |
| Taxes, remuneration and social security | 45 | €19,394 | €9,080 | -€10,314 | -53.2% |
| Taxes | 450/3 | €14,705 | €1,871 | -€12,834 | -87.3% |
| Remuneration and social security | 454/9 | €4,690 | €7,209 | +€2,520 | +53.7% |
| Other amounts payable | 47/48 | €1,877 | €4,398 | +€2,522 | +134% |
| Remuneration, social security and pensions | 62 | €15,503 | €55,653 | +€40,150 | +259% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,635 | €43,048 | +€34,413 | +399% |
| Other operating charges | 640/8 | €953 | €624 | -€329 | -34.5% |
| Non-recurring operating charges | 66A | - | €3,179 | +€3,179 | |
| Gross operating margin | 9900 | €72,800 | €109,485 | +€36,685 | +50.4% |
| Operating profit (loss) | 9901 | €47,709 | €6,980 | -€40,729 | -85.4% |
| Financial income | 75/76B | €238 | €0 | -€238 | -100.0% |
| Recurring financial income | 75 | €238 | €0 | -€238 | -100.0% |
| Financial charges | 65/66B | €1,585 | €3,171 | +€1,586 | +100% |
| Recurring financial charges | 65 | €1,585 | €3,171 | +€1,586 | +100% |
| Profit (loss) for the period before taxes | 9903 | €46,362 | €3,809 | -€42,553 | -91.8% |
| Income taxes | 67/77 | €12,736 | €1,246 | -€11,490 | -90.2% |
| Profit (loss) for the period | 9904 | €33,626 | €2,563 | -€31,063 | -92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,626 | €2,563 | -€31,063 | -92.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.