VAN HAL AMBER: 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 HAL AMBER
Largest movements
- Cash +€16,824
up €16,824 (+55.4%), from €30,370 to €47,194
mainly Net result for the year (+€16,966) and Trade debts (+€4,152)
- Receivables within one year +€6,904
up €6,904 (+8122.8%), from €85 to €6,989
of which Trade receivables: +€6,777
- Reserves +€16,966
up €16,966 (+86.0%), from €19,718 to €36,685
- Trade debts +€4,152
up €4,152 (+322.3%), from €1,288 to €5,440
- Tax, wage and social debts +€2,610
up €2,610 (+40.5%), from €6,448 to €9,058
of which Remuneration and social security: +€1,500
- Gross operating margin +€2,197
up €2,197 (+10.1%), from €21,761 to €23,958
- Other operating charges -€571
down €571 (-20.5%), from €2,787 to €2,216
- Taxes +€502
up €502 (+12.0%), from €4,179 to €4,681
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 | €30,455 | €54,183 | +€23,728 | +77.9% |
| Current assets | 29/58 | €30,455 | €54,183 | +€23,728 | +77.9% |
| Amounts receivable within one year | 40/41 | €85 | €6,989 | +€6,904 | +8122.8% |
| Trade receivables | 40 | €85 | €6,862 | +€6,777 | +7972.7% |
| Other amounts receivable | 41 | €0 | €128 | +€128 | |
| Cash at bank and in hand | 54/58 | €30,370 | €47,194 | +€16,824 | +55.4% |
| Total equity and liabilities | 10/49 | €30,455 | €54,183 | +€23,728 | +77.9% |
| Equity | 10/15 | €22,718 | €39,685 | +€16,966 | +74.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,718 | €36,685 | +€16,966 | +86.0% |
| Distributable reserves | 133 | €19,718 | €36,685 | +€16,966 | +86.0% |
| Amounts payable | 17/49 | €7,737 | €14,498 | +€6,762 | +87.4% |
| Amounts payable within one year | 42/48 | €7,737 | €14,498 | +€6,762 | +87.4% |
| Trade debts | 44 | €1,288 | €5,440 | +€4,152 | +322.3% |
| Suppliers | 440/4 | €1,288 | €5,440 | +€4,152 | +322.3% |
| Taxes, remuneration and social security | 45 | €6,448 | €9,058 | +€2,610 | +40.5% |
| Taxes | 450/3 | €6,448 | €7,558 | +€1,110 | +17.2% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other operating charges | 640/8 | €2,787 | €2,216 | -€571 | -20.5% |
| Gross operating margin | 9900 | €21,761 | €23,958 | +€2,197 | +10.1% |
| Operating profit (loss) | 9901 | €18,974 | €21,742 | +€2,768 | +14.6% |
| Financial income | 75/76B | €0 | €26 | +€26 | |
| Recurring financial income | 75 | €0 | €26 | +€26 | |
| Financial charges | 65/66B | €46 | €121 | +€75 | +162.5% |
| Recurring financial charges | 65 | €46 | €121 | +€75 | +162.5% |
| Profit (loss) for the period before taxes | 9903 | €18,928 | €21,647 | +€2,719 | +14.4% |
| Income taxes | 67/77 | €4,179 | €4,681 | +€502 | +12.0% |
| Profit (loss) for the period | 9904 | €14,749 | €16,966 | +€2,217 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,749 | €16,966 | +€2,217 | +15.0% |
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.