VAN MOER JOS: 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 MOER JOS
Largest movements
- Tangible fixed assets +€155,744
up €155,744 (+31.6%), from €492,918 to €648,662
of which Plant, machinery and equipment: +€243,584
- Receivables within one year -€13,938
down €13,938 (-25.3%), from €55,073 to €41,134
of which Other amounts receivable: -€9,249
- Deferred charges and accrued income -€10,723
down €10,723 (-47.4%), from €22,634 to €11,910
- Debts after one year +€104,580
up €104,580 (+191%), from €54,885 to €159,465
- Current portion of long-term debt +€15,531
up €15,531 (+24.0%), from €64,586 to €80,117
- Gross operating margin -€42,954
down €42,954 (-23.7%), from €181,589 to €138,635
- Depreciation -€38,901
down €38,901 (-23.6%), from €165,000 to €126,099
- Other operating charges -€5,723
down €5,723 (-66.6%), from €8,599 to €2,876
- Financial charges +€1,890
up €1,890 (+50.8%), from €3,718 to €5,607
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 | €671,059 | €799,686 | +€128,626 | +19.2% |
| Fixed assets | 21/28 | €492,918 | €648,697 | +€155,779 | +31.6% |
| Tangible fixed assets | 22/27 | €492,918 | €648,662 | +€155,744 | +31.6% |
| Land and buildings | 22 | €39,464 | €44,760 | +€5,297 | +13.4% |
| Plant, machinery and equipment | 23 | €79,310 | €322,894 | +€243,584 | +307% |
| Furniture and vehicles | 24 | €277,819 | €224,153 | -€53,666 | -19.3% |
| Leasing and similar rights | 25 | €96,327 | €56,856 | -€39,471 | -41.0% |
| Financial fixed assets | 28 | - | €35 | +€35 | |
| Current assets | 29/58 | €178,141 | €150,988 | -€27,152 | -15.2% |
| Amounts receivable within one year | 40/41 | €55,073 | €41,134 | -€13,938 | -25.3% |
| Trade receivables | 40 | €43,741 | €39,051 | -€4,690 | -10.7% |
| Other amounts receivable | 41 | €11,332 | €2,083 | -€9,249 | -81.6% |
| Cash at bank and in hand | 54/58 | €100,434 | €97,944 | -€2,491 | -2.5% |
| Deferred charges and accrued income | 490/1 | €22,634 | €11,910 | -€10,723 | -47.4% |
| Total equity and liabilities | 10/49 | €671,059 | €799,686 | +€128,626 | +19.2% |
| Equity | 10/15 | €98,415 | €98,955 | +€539 | +0.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €73,415 | €73,955 | +€539 | +0.7% |
| Distributable reserves | 133 | €73,415 | €73,955 | +€539 | +0.7% |
| Amounts payable | 17/49 | €572,644 | €700,731 | +€128,087 | +22.4% |
| Amounts payable after more than one year | 17 | €54,885 | €159,465 | +€104,580 | +191% |
| Financial debts | 170/4 | €54,885 | €159,465 | +€104,580 | +191% |
| Amounts payable within one year | 42/48 | €517,696 | €541,202 | +€23,507 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €64,586 | €80,117 | +€15,531 | +24.0% |
| Trade debts | 44 | €232,319 | €236,236 | +€3,917 | +1.7% |
| Suppliers | 440/4 | €232,319 | €236,236 | +€3,917 | +1.7% |
| Taxes, remuneration and social security | 45 | €5,698 | €10,726 | +€5,028 | +88.2% |
| Taxes | 450/3 | €5,698 | €10,726 | +€5,028 | +88.2% |
| Other amounts payable | 47/48 | €215,092 | €214,123 | -€969 | -0.5% |
| Accrued charges and deferred income | 492/3 | €64 | €64 | = | 0.0% |
| Non-recurring operating income | 76A | €1,114 | €20,197 | +€19,083 | +1,713% |
| Remuneration, social security and pensions | 62 | €887 | - | -€887 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165,000 | €126,099 | -€38,901 | -23.6% |
| Other operating charges | 640/8 | €8,599 | €2,876 | -€5,723 | -66.6% |
| Gross operating margin | 9900 | €181,589 | €138,635 | -€42,954 | -23.7% |
| Operating profit (loss) | 9901 | €7,103 | €9,660 | +€2,557 | +36.0% |
| Financial income | 75/76B | €967 | €0 | -€967 | -100.0% |
| Recurring financial income | 75 | €967 | €0 | -€967 | -100.0% |
| Financial charges | 65/66B | €3,718 | €5,607 | +€1,890 | +50.8% |
| Recurring financial charges | 65 | €3,718 | €5,607 | +€1,890 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | €4,353 | €4,053 | -€300 | -6.9% |
| Income taxes | 67/77 | €2,500 | €3,513 | +€1,013 | +40.5% |
| Profit (loss) for the period | 9904 | €1,853 | €539 | -€1,313 | -70.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,853 | €539 | -€1,313 | -70.9% |
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 17 October 2026 via checked.be.