VAN MURCIA: 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 MURCIA
Largest movements
- Receivables within one year +€30,638
up €30,638 (+99.7%), from €30,716 to €61,355
of which Trade receivables: +€33,877
- Cash +€18,548
up €18,548 (+298.6%), from €6,213 to €24,761
mainly Trade debts (+€39,527) and Tax, wage and social debts (+€13,670)
- Financial fixed assets +€5,000
new in 2025: €5,000
- Trade debts +€39,527
up €39,527 (+1506.9%), from €2,623 to €42,150
- Tax, wage and social debts +€13,670
up €13,670 (+115.5%), from €11,837 to €25,507
of which Remuneration and social security: +€11,418
- Current portion of long-term debt +€5,143
new in 2025: €5,143
- Advances received -€5,143
no longer reported in 2025 (was €5,143)
- Gross operating margin +€59,959
up €59,959 (+235.9%), from €25,417 to €85,377
- Staff costs +€59,759
up €59,759 (+399.4%), from €14,961 to €74,720
- Financial charges +€5,750
up €5,750 (+7489.6%), from €77 to €5,827
- Taxes +€3,165
new in 2025: €3,165
- Financial income -€1,180
no longer reported in 2025 (was €1,180)
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.
Cash bridge derived
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 | €45,529 | €99,715 | +€54,187 | +119.0% |
| Fixed assets | 21/28 | - | €5,000 | +€5,000 | |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €45,529 | €94,715 | +€49,187 | +108.0% |
| Amounts receivable within one year | 40/41 | €30,716 | €61,355 | +€30,638 | +99.7% |
| Trade receivables | 40 | - | €33,877 | +€33,877 | |
| Other amounts receivable | 41 | €30,716 | €27,478 | -€3,238 | -10.5% |
| Cash at bank and in hand | 54/58 | €6,213 | €24,761 | +€18,548 | +298.6% |
| Deferred charges and accrued income | 490/1 | €8,600 | €8,600 | = | 0.0% |
| Total equity and liabilities | 10/49 | €45,529 | €99,715 | +€54,187 | +119.0% |
| Equity | 10/15 | €25,925 | €26,915 | +€990 | +3.8% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,925 | €2,915 | +€990 | +51.4% |
| Amounts payable | 17/49 | €19,604 | €72,800 | +€53,196 | +271.4% |
| Amounts payable within one year | 42/48 | €19,604 | €72,800 | +€53,196 | +271.4% |
| Current portion of amounts payable after more than one year | 42 | - | €5,143 | +€5,143 | |
| Trade debts | 44 | €2,623 | €42,150 | +€39,527 | +1506.9% |
| Suppliers | 440/4 | €2,623 | €42,150 | +€39,527 | +1506.9% |
| Advances received on contracts in progress | 46 | €5,143 | - | -€5,143 | |
| Taxes, remuneration and social security | 45 | €11,837 | €25,507 | +€13,670 | +115.5% |
| Taxes | 450/3 | €2,134 | €4,385 | +€2,251 | +105.5% |
| Remuneration and social security | 454/9 | €9,703 | €21,122 | +€11,418 | +117.7% |
| Remuneration, social security and pensions | 62 | €14,961 | €74,720 | +€59,759 | +399.4% |
| Other operating charges | 640/8 | €975 | €675 | -€300 | -30.7% |
| Gross operating margin | 9900 | €25,417 | €85,377 | +€59,959 | +235.9% |
| Operating profit (loss) | 9901 | €9,482 | €9,982 | +€500 | +5.3% |
| Financial income | 75/76B | €1,180 | - | -€1,180 | |
| Recurring financial income | 75 | €1,180 | - | -€1,180 | |
| Financial charges | 65/66B | €77 | €5,827 | +€5,750 | +7489.6% |
| Recurring financial charges | 65 | €77 | €5,827 | +€5,750 | +7489.6% |
| Profit (loss) for the period before taxes | 9903 | €10,585 | €4,155 | -€6,430 | -60.7% |
| Income taxes | 67/77 | - | €3,165 | +€3,165 | |
| Profit (loss) for the period | 9904 | €10,585 | €990 | -€9,595 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,585 | €990 | -€9,595 | -90.6% |
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 10 October 2026 via checked.be.