VAN MOER STIJN: 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.
What changed
VAN MOER STIJN
NACE 43.120, Site preparation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€31,993
2024 · €33,045-€1,052
Equity
€492,855
2024 · €460,862+€31,993
Cash
€9,677
2024 · €14,079-€4,402
Balance sheet total
€677,370
2024 · €707,657-€30,286
Largest movements
Assets
- Tangible fixed assets -€29,538
down €29,538 (-25.1%), from €117,635 to €88,097
of which Furniture and vehicles: -€29,205
Equity and liabilities
- Debts after one year -€66,281
down €66,281 (-39.4%), from €168,246 to €101,965
- Reserves +€31,993
up €31,993 (+7.2%), from €442,262 to €474,255
Income statement
- Services and other goods +€2,117
up €2,117 (+2.6%), from €81,292 to €83,409
- Other operating income -€2,019
down €2,019 (-13.1%), from €15,383 to €13,363
- Financial charges -€1,967
down €1,967 (-19.0%), from €10,363 to €8,396
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.
Result 2024
€33,045
Turnover
+€1,010
Other operating income
-€2,019
Services and other goods
-€2,117
Depreciation
-€320
Other operating charges
+€211
Financial income
+€217
Financial charges
+€1,967
Taxes
-€1
Result 2025
€31,993
raises the resultlowers the result
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.
From operations
+€60,753
Investment
€0
Financing
-€65,156
Cash 2024
€14,079
From operations (derived)
+€60,753
Net result for the year
+€31,993
Depreciation
+€29,538
Receivables within one year
-€5,589
Deferred charges and accrued income
+€1,935
Trade debts
+€2,753
Tax, wage and social debts
+€123
Financing
-€65,156
Debts after one year
-€66,281
Current portion of long-term debt
+€1,137
Short-term financial debts
-€12
Cash 2025
€9,677
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €707,657 | €677,370 | -€30,286 | -4.3% |
| Fixed assets | 21/28 | €670,207 | €640,669 | -€29,538 | -4.4% |
| Tangible fixed assets | 22/27 | €117,635 | €88,097 | -€29,538 | -25.1% |
| Plant, machinery and equipment | 23 | €496 | €163 | -€333 | -67.2% |
| Furniture and vehicles | 24 | €117,140 | €87,935 | -€29,205 | -24.9% |
| Financial fixed assets | 28 | €552,572 | €552,572 | = | 0.0% |
| Affiliated companies | 280/1 | €552,572 | €552,572 | = | 0.0% |
| Participating interests | 280 | €552,572 | €552,572 | = | 0.0% |
| Current assets | 29/58 | €37,449 | €36,701 | -€748 | -2.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €17,369 | €22,959 | +€5,589 | +32.2% |
| Trade receivables | 40 | €16,166 | €16,771 | +€605 | +3.7% |
| Other amounts receivable | 41 | €1,204 | €6,188 | +€4,984 | +414% |
| Cash at bank and in hand | 54/58 | €14,079 | €9,677 | -€4,402 | -31.3% |
| Deferred charges and accrued income | 490/1 | €6,001 | €4,065 | -€1,935 | -32.3% |
| Total equity and liabilities | 10/49 | €707,657 | €677,370 | -€30,286 | -4.3% |
| Equity | 10/15 | €460,862 | €492,855 | +€31,993 | +6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €442,262 | €474,255 | +€31,993 | +7.2% |
| Distributable reserves | 133 | €442,262 | €474,255 | +€31,993 | +7.2% |
| Amounts payable | 17/49 | €246,795 | €184,515 | -€62,280 | -25.2% |
| Amounts payable after more than one year | 17 | €168,246 | €101,965 | -€66,281 | -39.4% |
| Financial debts | 170/4 | €168,246 | €101,965 | -€66,281 | -39.4% |
| Credit institutions | 173 | €168,246 | €101,965 | -€66,281 | -39.4% |
| Amounts payable within one year | 42/48 | €78,549 | €82,550 | +€4,001 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €65,144 | €66,281 | +€1,137 | +1.7% |
| Financial debts | 43 | €3,300 | €3,288 | -€12 | -0.4% |
| Credit institutions | 430/8 | €3,300 | €3,288 | -€12 | -0.4% |
| Trade debts | 44 | €1,901 | €4,654 | +€2,753 | +145% |
| Suppliers | 440/4 | €1,901 | €4,654 | +€2,753 | +145% |
| Taxes, remuneration and social security | 45 | €8,203 | €8,327 | +€123 | +1.5% |
| Taxes | 450/3 | €8,203 | €8,327 | +€123 | +1.5% |
| Operating income | 70/76A | €167,093 | €166,083 | -€1,009 | -0.6% |
| Turnover | 70 | €151,710 | €152,720 | +€1,010 | +0.7% |
| Other operating income | 74 | €15,383 | €13,363 | -€2,019 | -13.1% |
| Operating charges | 60/66A | €111,873 | €114,099 | +€2,226 | +2.0% |
| Services and other goods | 61 | €81,292 | €83,409 | +€2,117 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,218 | €29,538 | +€320 | +1.1% |
| Other operating charges | 640/8 | €1,363 | €1,152 | -€211 | -15.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €55,219 | €51,984 | -€3,235 | -5.9% |
| Financial income | 75/76B | - | €217 | +€217 | |
| Recurring financial income | 75 | - | €217 | +€217 | |
| Income from current assets | 751 | - | €217 | +€217 | |
| Financial charges | 65/66B | €10,363 | €8,396 | -€1,967 | -19.0% |
| Recurring financial charges | 65 | €10,363 | €8,396 | -€1,967 | -19.0% |
| Debt charges | 650 | €9,338 | €7,846 | -€1,491 | -16.0% |
| Other financial charges | 652/9 | €1,025 | €550 | -€475 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | €44,856 | €43,805 | -€1,051 | -2.3% |
| Income taxes | 67/77 | €11,811 | €11,812 | +€1 | 0.0% |
| Taxes | 670/3 | €11,811 | €11,812 | +€1 | 0.0% |
| Profit (loss) for the period | 9904 | €33,045 | €31,993 | -€1,052 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,045 | €31,993 | -€1,052 | -3.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.