VAN MOER: what changed
Two fiscal 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 MOER
Largest movements
- Cash -€1,048
down €1,048 (-3.3%), from €31,510 to €30,462
mainly Other debts (-€1,136)
- Other debts -€1,136
down €1,136 (-3.2%), from €35,978 to €34,842
- Financial income +€295
new in 2025: €295
- Taxes +€88
new in 2025: €88
- Financial charges +€53
new in 2025: €53
- Gross operating margin -€2
down €2 (-3.1%), from -€64 to -€66
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 | €86,974 | €85,926 | -€1,048 | -1.2% |
| Current assets | 29/58 | €86,974 | €85,926 | -€1,048 | -1.2% |
| Amounts receivable within one year | 40/41 | €55,464 | €55,464 | = | 0.0% |
| Other amounts receivable | 41 | €55,464 | €55,464 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €31,510 | €30,462 | -€1,048 | -3.3% |
| Total equity and liabilities | 10/49 | €86,974 | €85,926 | -€1,048 | -1.2% |
| Equity | 10/15 | €15,810 | €15,898 | +€88 | +0.6% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Capital | 10 | €8,676 | €8,676 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €9,916 | €9,916 | = | 0.0% |
| Reserves | 13 | €8,056 | €8,056 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€922 | -€834 | +€88 | +9.5% |
| Amounts payable | 17/49 | €71,164 | €70,028 | -€1,136 | -1.6% |
| Amounts payable within one year | 42/48 | €57,514 | €56,378 | -€1,136 | -2.0% |
| Trade debts | 44 | €21,536 | €21,536 | = | 0.0% |
| Suppliers | 440/4 | €21,536 | €21,536 | = | 0.0% |
| Other amounts payable | 47/48 | €35,978 | €34,842 | -€1,136 | -3.2% |
| Accrued charges and deferred income | 492/3 | €13,650 | €13,650 | = | 0.0% |
| Gross operating margin | 9900 | -€64 | -€66 | -€2 | -3.1% |
| Operating profit (loss) | 9901 | -€64 | -€66 | -€2 | -3.1% |
| Financial income | 75/76B | - | €295 | +€295 | |
| Recurring financial income | 75 | - | €295 | +€295 | |
| Financial charges | 65/66B | - | €53 | +€53 | |
| Recurring financial charges | 65 | - | €53 | +€53 | |
| Profit (loss) for the period before taxes | 9903 | -€64 | €176 | +€240 | |
| Income taxes | 67/77 | - | €88 | +€88 | |
| Profit (loss) for the period | 9904 | -€64 | €88 | +€152 | |
| Profit (loss) for the period to be appropriated | 9905 | -€64 | €88 | +€152 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.