Van Mossel Pans: 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 Mossel Pans
Largest movements
- Tangible fixed assets -€134,136
down €134,136 (-5.6%), from €2.4m to €2.3m
- Trade debts -€116,192
down €116,192 (-97.7%), from €118,873 to €2,681
- Reserves -€48,773
down €48,773 (-16.1%), from €303,097 to €254,325
of which Distributable reserves: -€48,773
- Other debts +€33,896
up €33,896 (+2.1%), from €1.6m to €1.6m
- Gross operating margin +€39,050
up €39,050 (+21.7%), from €180,242 to €219,291
- Taxes +€10,723
up €10,723, from -€10,723 to €0
- Depreciation -€8,366
down €8,366 (-4.6%), from €181,250 to €172,884
- Financial charges -€5,822
down €5,822 (-6.4%), from €90,461 to €84,639
- Other operating charges +€3,579
up €3,579 (+43.8%), from €8,171 to €11,751
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,388,886 | €2,254,944 | -€133,942 | -5.6% |
| Fixed assets | 21/28 | €2,388,886 | €2,254,750 | -€134,136 | -5.6% |
| Tangible fixed assets | 22/27 | €2,388,886 | €2,254,750 | -€134,136 | -5.6% |
| Land and buildings | 22 | €887,511 | €828,213 | -€59,298 | -6.7% |
| Plant, machinery and equipment | 23 | €311,806 | €286,065 | -€25,741 | -8.3% |
| Other tangible fixed assets | 26 | €1,189,570 | €1,140,473 | -€49,097 | -4.1% |
| Current assets | 29/58 | - | €194 | +€194 | |
| Amounts receivable within one year | 40/41 | - | €194 | +€194 | |
| Trade receivables | 40 | - | €168 | +€168 | |
| Other amounts receivable | 41 | - | €26 | +€26 | |
| Total equity and liabilities | 10/49 | €2,388,886 | €2,254,944 | -€133,942 | -5.6% |
| Equity | 10/15 | €653,057 | €604,285 | -€48,773 | -7.5% |
| Contributions | 10/11 | €349,960 | €349,960 | = | 0.0% |
| Capital | 10 | €349,960 | €349,960 | = | 0.0% |
| Issued capital | 100 | €349,960 | €349,960 | = | 0.0% |
| Reserves | 13 | €303,097 | €254,325 | -€48,773 | -16.1% |
| Non-distributable reserves | 130/1 | €34,996 | €34,996 | = | 0.0% |
| Legal reserve | 130 | €34,996 | €34,996 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €249,351 | €200,579 | -€48,773 | -19.6% |
| Amounts payable | 17/49 | €1,735,829 | €1,650,660 | -€85,169 | -4.9% |
| Amounts payable within one year | 42/48 | €1,728,123 | €1,644,702 | -€83,422 | -4.8% |
| Trade debts | 44 | €118,873 | €2,681 | -€116,192 | -97.7% |
| Suppliers | 440/4 | €118,873 | €2,681 | -€116,192 | -97.7% |
| Taxes, remuneration and social security | 45 | €1,126 | €0 | -€1,126 | -100% |
| Taxes | 450/3 | €1,126 | €0 | -€1,126 | -100% |
| Other amounts payable | 47/48 | €1,608,125 | €1,642,021 | +€33,896 | +2.1% |
| Accrued charges and deferred income | 492/3 | €7,706 | €5,958 | -€1,748 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181,250 | €172,884 | -€8,366 | -4.6% |
| Other operating charges | 640/8 | €8,171 | €11,751 | +€3,579 | +43.8% |
| Gross operating margin | 9900 | €180,242 | €219,291 | +€39,050 | +21.7% |
| Operating profit (loss) | 9901 | -€9,180 | €34,657 | +€43,836 | |
| Financial income | 75/76B | €705 | €1,209 | +€504 | +71.6% |
| Recurring financial income | 75 | €705 | €1,209 | +€504 | +71.6% |
| Financial charges | 65/66B | €90,461 | €84,639 | -€5,822 | -6.4% |
| Recurring financial charges | 65 | €90,461 | €84,639 | -€5,822 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€98,936 | -€48,773 | +€50,163 | +50.7% |
| Income taxes | 67/77 | -€10,723 | €0 | +€10,723 | |
| Profit (loss) for the period | 9904 | -€88,213 | -€48,773 | +€39,440 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€88,213 | -€48,773 | +€39,440 | +44.7% |
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 28 October 2026 via checked.be.