Van Mossel VMVA Holding: 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 VMVA Holding
Largest movements
- Receivables within one year -€301,136
down €301,136 (-98.9%), from €304,496 to €3,360
of which Trade receivables: -€304,496
- Reserves +€2.0m
up €2.0m (+51.7%), from €3.9m to €5.9m
of which Distributable reserves: +€2.0m
- Other debts -€1.2m
down €1.2m (-92.6%), from €1.3m to €98,870
- Current portion of long-term debt -€460,000
down €460,000 (-53.8%), from €854,286 to €394,285
- Debts after one year -€328,571
down €328,571 (-100%), from €328,571 to €0
- Trade debts -€249,491
down €249,491 (-84.4%), from €295,623 to €46,132
- Financial income +€2.0m
new in 2025: €2.0m
- Services and other goods -€895,778
down €895,778 (-27.2%), from €3.3m to €2.4m
- Turnover -€886,206
down €886,206 (-26.1%), from €3.4m to €2.5m
- Financial charges +€76,576
up €76,576 (+212%), from €36,103 to €112,680
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 | €6,986,657 | €6,684,150 | -€302,506 | -4.3% |
| Fixed assets | 21/28 | €6,682,160 | €6,680,790 | -€1,370 | 0.0% |
| Tangible fixed assets | 22/27 | €5,925 | €4,555 | -€1,370 | -23.1% |
| Furniture and vehicles | 24 | €5,925 | €4,555 | -€1,370 | -23.1% |
| Financial fixed assets | 28 | €6,676,236 | €6,676,236 | = | 0.0% |
| Affiliated companies | 280/1 | €6,676,236 | €6,676,236 | = | 0.0% |
| Participating interests | 280 | €6,676,236 | €6,676,236 | = | 0.0% |
| Current assets | 29/58 | €304,496 | €3,360 | -€301,136 | -98.9% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €304,496 | €3,360 | -€301,136 | -98.9% |
| Trade receivables | 40 | €304,496 | €0 | -€304,496 | -100.0% |
| Other amounts receivable | 41 | - | €3,360 | +€3,360 | |
| Total equity and liabilities | 10/49 | €6,986,657 | €6,684,150 | -€302,506 | -4.3% |
| Equity | 10/15 | €4,129,091 | €6,132,801 | +€2.0m | +48.5% |
| Contributions | 10/11 | €255,647 | €255,647 | = | 0.0% |
| Reserves | 13 | €3,873,445 | €5,877,155 | +€2.0m | +51.7% |
| Non-distributable reserves | 130/1 | €25,565 | €25,565 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25,565 | €25,565 | = | 0.0% |
| Distributable reserves | 133 | €3,847,880 | €5,851,590 | +€2.0m | +52.1% |
| Provisions and deferred taxes | 16 | €8,134 | €8,134 | = | 0.0% |
| Deferred taxes | 168 | €8,134 | €8,134 | = | 0.0% |
| Amounts payable | 17/49 | €2,849,431 | €543,215 | -€2.3m | -80.9% |
| Amounts payable after more than one year | 17 | €328,571 | €0 | -€328,571 | -100% |
| Financial debts | 170/4 | €328,571 | €0 | -€328,571 | -100% |
| Credit institutions | 173 | €328,571 | €0 | -€328,571 | -100% |
| Amounts payable within one year | 42/48 | €2,515,210 | €539,287 | -€2.0m | -78.6% |
| Current portion of amounts payable after more than one year | 42 | €854,286 | €394,285 | -€460,000 | -53.8% |
| Trade debts | 44 | €295,623 | €46,132 | -€249,491 | -84.4% |
| Suppliers | 440/4 | €295,623 | €46,132 | -€249,491 | -84.4% |
| Taxes, remuneration and social security | 45 | €37,623 | €0 | -€37,623 | -100% |
| Taxes | 450/3 | €37,623 | €0 | -€37,623 | -100% |
| Other amounts payable | 47/48 | €1,327,678 | €98,870 | -€1.2m | -92.6% |
| Accrued charges and deferred income | 492/3 | €5,650 | €3,928 | -€1,722 | -30.5% |
| Operating income | 70/76A | €3,398,206 | €2,512,000 | -€886,206 | -26.1% |
| Turnover | 70 | €3,398,206 | €2,512,000 | -€886,206 | -26.1% |
| Operating charges | 60/66A | €3,291,381 | €2,396,339 | -€895,042 | -27.2% |
| Goods for resale, raw materials and consumables | 60 | - | €0 | = | |
| Purchases | 600/8 | - | €0 | = | |
| Services and other goods | 61 | €3,290,011 | €2,394,232 | -€895,778 | -27.2% |
| Remuneration, social security and pensions | 62 | - | €361 | +€361 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,370 | €1,370 | = | 0.0% |
| Other operating charges | 640/8 | - | €375 | +€375 | |
| Operating profit (loss) | 9901 | €106,825 | €115,661 | +€8,836 | +8.3% |
| Financial income | 75/76B | - | €2,000,000 | +€2.0m | |
| Recurring financial income | 75 | - | €2,000,000 | +€2.0m | |
| Income from financial fixed assets | 750 | - | €2,000,000 | +€2.0m | |
| Financial charges | 65/66B | €36,103 | €112,680 | +€76,576 | +212% |
| Recurring financial charges | 65 | €36,103 | €112,680 | +€76,576 | +212% |
| Debt charges | 650 | €35,976 | €112,193 | +€76,216 | +212% |
| Other financial charges | 652/9 | €127 | €487 | +€360 | +284% |
| Profit (loss) for the period before taxes | 9903 | €70,722 | €2,002,982 | +€1.9m | +2,732% |
| Income taxes | 67/77 | €20,000 | -€728 | -€20,728 | |
| Taxes | 670/3 | €20,000 | €0 | -€20,000 | -100% |
| Tax adjustments and reversals of tax provisions | 77 | - | €728 | +€728 | |
| Profit (loss) for the period | 9904 | €50,722 | €2,003,710 | +€2.0m | +3,850% |
| Profit (loss) for the period to be appropriated | 9905 | €50,722 | €2,003,710 | +€2.0m | +3,850% |
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 31 October 2026 via checked.be.