VAN GUYSE & CO: 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 GUYSE & CO
Largest movements
- Current investments +€500,000
up €500,000 (+12.5%), from €4.0m to €4.5m
- Cash +€308,631
up €308,631 (+17.4%), from €1.8m to €2.1m
mainly Net result for the year (+€3.9m) and Other debts (+€1.9m)
- Stocks and contracts -€226,488
down €226,488 (-47.4%), from €477,643 to €251,155
- Receivables within one year -€99,024
down €99,024 (-55.9%), from €177,129 to €78,104
of which Other amounts receivable: -€82,632
- Other debts +€1.9m
up €1.9m (+587.3%), from €324,500 to €2.2m
- Tax, wage and social debts -€727,643
down €727,643 (-75.9%), from €959,132 to €231,489
- Trade debts -€691,433
down €691,433 (-99.0%), from €698,235 to €6,802
- Turnover +€11.8m
new in 2025: €11.8m
- Gross operating margin -€5.3m
no longer reported in 2025 (was €5.3m)
- Goods and materials +€5.1m
new in 2025: €5.1m
of which Purchases: +€4.9m
- Services and other goods +€2.2m
new in 2025: €2.2m
- Taxes -€405,063
down €405,063 (-23.2%), from €1.7m to €1.3m
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 | €6,427,095 | €6,910,214 | +€483,118 | +7.5% |
| Current assets | 29/58 | €6,427,095 | €6,910,214 | +€483,118 | +7.5% |
| Stocks and contracts in progress | 3 | €477,643 | €251,155 | -€226,488 | -47.4% |
| Stocks | 30/36 | €477,643 | €251,155 | -€226,488 | -47.4% |
| Goods purchased for resale | 34 | - | €251,155 | +€251,155 | |
| Amounts receivable within one year | 40/41 | €177,129 | €78,104 | -€99,024 | -55.9% |
| Trade receivables | 40 | €38,093 | €21,701 | -€16,392 | -43.0% |
| Other amounts receivable | 41 | €139,036 | €56,403 | -€82,632 | -59.4% |
| Current investments | 50/53 | €4,000,000 | €4,500,000 | +€500,000 | +12.5% |
| Other investments | 51/53 | - | €4,500,000 | +€4.5m | |
| Cash at bank and in hand | 54/58 | €1,772,323 | €2,080,955 | +€308,631 | +17.4% |
| Total equity and liabilities | 10/49 | €6,427,095 | €6,910,214 | +€483,118 | +7.5% |
| Equity | 10/15 | €3,816,971 | €3,824,666 | +€7,695 | +0.2% |
| Contributions | 10/11 | €362,000 | €362,000 | = | 0.0% |
| Capital | 10 | €362,000 | €362,000 | = | 0.0% |
| Issued capital | 100 | €362,000 | €362,000 | = | 0.0% |
| Reserves | 13 | €3,454,971 | €3,462,666 | +€7,695 | +0.2% |
| Non-distributable reserves | 130/1 | €36,200 | €36,200 | = | 0.0% |
| Legal reserve | 130 | €36,200 | €36,200 | = | 0.0% |
| Distributable reserves | 133 | €3,418,771 | €3,426,466 | +€7,695 | +0.2% |
| Amounts payable | 17/49 | €2,610,124 | €3,085,548 | +€475,423 | +18.2% |
| Amounts payable within one year | 42/48 | €1,981,867 | €2,468,491 | +€486,624 | +24.6% |
| Trade debts | 44 | €698,235 | €6,802 | -€691,433 | -99.0% |
| Suppliers | 440/4 | €698,235 | €6,802 | -€691,433 | -99.0% |
| Taxes, remuneration and social security | 45 | €959,132 | €231,489 | -€727,643 | -75.9% |
| Taxes | 450/3 | €959,132 | €231,489 | -€727,643 | -75.9% |
| Other amounts payable | 47/48 | €324,500 | €2,230,200 | +€1.9m | +587.3% |
| Accrued charges and deferred income | 492/3 | €628,257 | €617,057 | -€11,201 | -1.8% |
| Operating income | 70/76A | - | €12,377,040 | +€12.4m | |
| Turnover | 70 | - | €11,815,646 | +€11.8m | |
| Other operating income | 74 | - | €79,671 | +€79,671 | |
| Non-recurring operating income | 76A | €24,958 | €481,723 | +€456,764 | +1830.1% |
| Operating charges | 60/66A | - | €7,359,197 | +€7.4m | |
| Goods for resale, raw materials and consumables | 60 | - | €5,090,405 | +€5.1m | |
| Purchases | 600/8 | - | €4,863,917 | +€4.9m | |
| Change in stocks: decrease (increase) | 609 | - | €226,488 | +€226,488 | |
| Services and other goods | 61 | - | €2,195,798 | +€2.2m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,287 | €0 | -€5,287 | -100.0% |
| Other operating charges | 640/8 | €6,354 | €6,458 | +€104 | +1.6% |
| Non-recurring operating charges | 66A | €25,166 | €66,537 | +€41,371 | +164.4% |
| Gross operating margin | 9900 | €5,341,366 | - | -€5.3m | |
| Operating profit (loss) | 9901 | €5,304,559 | €5,017,843 | -€286,716 | -5.4% |
| Financial income | 75/76B | €146,339 | €216,476 | +€70,137 | +47.9% |
| Recurring financial income | 75 | €146,339 | €216,476 | +€70,137 | +47.9% |
| Income from financial fixed assets | 750 | - | €207,736 | +€207,736 | |
| Other financial income | 752/9 | - | €8,740 | +€8,740 | |
| Financial charges | 65/66B | -€19,213 | €638 | +€19,851 | |
| Recurring financial charges | 65 | -€19,213 | €638 | +€19,851 | |
| Debt charges | 650 | - | €0 | = | |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | €0 | = | |
| Other financial charges | 652/9 | - | €638 | +€638 | |
| Profit (loss) for the period before taxes | 9903 | €5,470,112 | €5,233,681 | -€236,431 | -4.3% |
| Income taxes | 67/77 | €1,748,849 | €1,343,786 | -€405,063 | -23.2% |
| Taxes | 670/3 | - | €1,343,786 | +€1.3m | |
| Profit (loss) for the period | 9904 | €3,721,263 | €3,889,895 | +€168,632 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,721,263 | €3,889,895 | +€168,632 | +4.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.