Van Mooter Construction: 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 Mooter Construction
Largest movements
- Tangible fixed assets -€20,316
down €20,316 (-38.2%), from €53,183 to €32,867
of which Furniture and vehicles: -€18,076
- Receivables within one year +€7,228
up €7,228 (+28.1%), from €25,756 to €32,984
of which Other amounts receivable: +€21,184
- Deferred charges and accrued income -€2,296
down €2,296 (-26.8%), from €8,583 to €6,287
- Reserves +€13,800
up €13,800 (+16.3%), from €84,737 to €98,537
of which Distributable reserves: +€13,800
- Debts after one year -€9,699
down €9,699 (-45.3%), from €21,417 to €11,718
- Trade debts -€9,584
down €9,584 (-36.9%), from €25,960 to €16,376
- Tax, wage and social debts -€4,366
down €4,366 (-48.1%), from €9,086 to €4,720
of which Taxes: -€2,239
- Current portion of long-term debt -€3,635
down €3,635 (-19.7%), from €18,417 to €14,782
- Gross operating margin -€77,564
down €77,564 (-56.1%), from €138,204 to €60,640
- Staff costs -€67,922
down €67,922 (-80.6%), from €84,225 to €16,303
- Depreciation -€4,711
down €4,711 (-18.8%), from €25,027 to €20,316
- Taxes -€1,666
down €1,666 (-21.1%), from €7,879 to €6,213
- Other operating charges +€1,595
up €1,595 (+532%), from €300 to €1,895
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 | €189,707 | €173,883 | -€15,824 | -8.3% |
| Fixed assets | 21/28 | €53,333 | €33,017 | -€20,316 | -38.1% |
| Tangible fixed assets | 22/27 | €53,183 | €32,867 | -€20,316 | -38.2% |
| Land and buildings | 22 | €195 | €130 | -€65 | -33.3% |
| Plant, machinery and equipment | 23 | €4,570 | €2,832 | -€1,738 | -38.0% |
| Furniture and vehicles | 24 | €46,890 | €28,814 | -€18,076 | -38.5% |
| Other tangible fixed assets | 26 | €1,528 | €1,091 | -€437 | -28.6% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €136,374 | €140,866 | +€4,492 | +3.3% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,756 | €32,984 | +€7,228 | +28.1% |
| Trade receivables | 40 | €20,013 | €6,057 | -€13,956 | -69.7% |
| Other amounts receivable | 41 | €5,743 | €26,927 | +€21,184 | +369% |
| Cash at bank and in hand | 54/58 | €2,035 | €1,595 | -€440 | -21.6% |
| Deferred charges and accrued income | 490/1 | €8,583 | €6,287 | -€2,296 | -26.8% |
| Total equity and liabilities | 10/49 | €189,707 | €173,883 | -€15,824 | -8.3% |
| Equity | 10/15 | €112,456 | €126,287 | +€13,831 | +12.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €84,737 | €98,537 | +€13,800 | +16.3% |
| Non-distributable reserves | 130/1 | €1,537 | €1,537 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,537 | €1,537 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,100 | €2,100 | = | 0.0% |
| Distributable reserves | 133 | €81,100 | €94,900 | +€13,800 | +17.0% |
| Profit (loss) carried forward | 14 | €15,319 | €15,350 | +€31 | +0.2% |
| Amounts payable | 17/49 | €77,251 | €47,596 | -€29,655 | -38.4% |
| Amounts payable after more than one year | 17 | €21,417 | €11,718 | -€9,699 | -45.3% |
| Financial debts | 170/4 | €21,417 | €11,718 | -€9,699 | -45.3% |
| Amounts payable within one year | 42/48 | €53,789 | €35,878 | -€17,911 | -33.3% |
| Current portion of amounts payable after more than one year | 42 | €18,417 | €14,782 | -€3,635 | -19.7% |
| Trade debts | 44 | €25,960 | €16,376 | -€9,584 | -36.9% |
| Suppliers | 440/4 | €25,960 | €16,376 | -€9,584 | -36.9% |
| Advances received on contracts in progress | 46 | €326 | - | -€326 | |
| Taxes, remuneration and social security | 45 | €9,086 | €4,720 | -€4,366 | -48.1% |
| Taxes | 450/3 | €3,452 | €1,213 | -€2,239 | -64.9% |
| Remuneration and social security | 454/9 | €5,634 | €3,507 | -€2,127 | -37.8% |
| Accrued charges and deferred income | 492/3 | €2,045 | - | -€2,045 | |
| Remuneration, social security and pensions | 62 | €84,225 | €16,303 | -€67,922 | -80.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,027 | €20,316 | -€4,711 | -18.8% |
| Other operating charges | 640/8 | €300 | €1,895 | +€1,595 | +532% |
| Gross operating margin | 9900 | €138,204 | €60,640 | -€77,564 | -56.1% |
| Operating profit (loss) | 9901 | €28,652 | €22,126 | -€6,526 | -22.8% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,826 | €2,084 | +€258 | +14.1% |
| Recurring financial charges | 65 | €1,826 | €2,084 | +€258 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €26,826 | €20,044 | -€6,782 | -25.3% |
| Income taxes | 67/77 | €7,879 | €6,213 | -€1,666 | -21.1% |
| Profit (loss) for the period | 9904 | €18,947 | €13,831 | -€5,116 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,947 | €13,831 | -€5,116 | -27.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.