Van-Nature: 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-Nature
Largest movements
- Tangible fixed assets -€37,910
down €37,910 (-7.6%), from €501,574 to €463,664
of which Land and buildings: -€29,316
- Cash -€10,757
down €10,757 (-93.1%), from €11,552 to €795
mainly Debts after one year (-€73,728) and Receivables within one year (-€4,116)
- Debts after one year -€73,728
down €73,728 (-17.2%), from €428,069 to €354,340
- Profit (loss) carried forward +€20,742
up €20,742 (+7.3%), from -€285,330 to -€264,588
- Gross operating margin -€47,135
down €47,135 (-35.3%), from €133,653 to €86,517
- Financial charges -€7,327
down €7,327 (-24.4%), from €30,051 to €22,724
- Other operating charges -€4,137
down €4,137 (-58.4%), from €7,084 to €2,947
- Depreciation +€3,127
up €3,127 (+8.3%), from €37,682 to €40,810
- Financial income +€1,525
new in 2025: €1,525
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 | €823,863 | €782,517 | -€41,347 | -5.0% |
| Fixed assets | 21/28 | €751,574 | €713,664 | -€37,910 | -5.0% |
| Tangible fixed assets | 22/27 | €501,574 | €463,664 | -€37,910 | -7.6% |
| Land and buildings | 22 | €480,225 | €450,909 | -€29,316 | -6.1% |
| Plant, machinery and equipment | 23 | €9,368 | €5,546 | -€3,822 | -40.8% |
| Furniture and vehicles | 24 | €11,981 | €7,209 | -€4,772 | -39.8% |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €72,290 | €68,853 | -€3,437 | -4.8% |
| Amounts receivable within one year | 40/41 | €60,131 | €64,246 | +€4,116 | +6.8% |
| Trade receivables | 40 | €14,804 | €17,872 | +€3,068 | +20.7% |
| Other amounts receivable | 41 | €45,326 | €46,374 | +€1,048 | +2.3% |
| Cash at bank and in hand | 54/58 | €11,552 | €795 | -€10,757 | -93.1% |
| Deferred charges and accrued income | 490/1 | €607 | €3,811 | +€3,204 | +528% |
| Total equity and liabilities | 10/49 | €823,863 | €782,517 | -€41,347 | -5.0% |
| Equity | 10/15 | €308,545 | €329,287 | +€20,742 | +6.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €581,475 | €581,475 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €516,360 | €516,360 | = | 0.0% |
| Distributable reserves | 133 | €63,255 | €63,255 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€285,330 | -€264,588 | +€20,742 | +7.3% |
| Amounts payable | 17/49 | €515,318 | €453,230 | -€62,088 | -12.0% |
| Amounts payable after more than one year | 17 | €428,069 | €354,340 | -€73,728 | -17.2% |
| Financial debts | 170/4 | €428,069 | €354,340 | -€73,728 | -17.2% |
| Amounts payable within one year | 42/48 | €86,871 | €96,941 | +€10,071 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €79,934 | €83,425 | +€3,491 | +4.4% |
| Trade debts | 44 | - | €6,054 | +€6,054 | |
| Suppliers | 440/4 | - | €6,054 | +€6,054 | |
| Taxes, remuneration and social security | 45 | €6,936 | €7,211 | +€275 | +4.0% |
| Taxes | 450/3 | €6,936 | €7,211 | +€275 | +4.0% |
| Other amounts payable | 47/48 | - | €252 | +€252 | |
| Accrued charges and deferred income | 492/3 | €379 | €1,948 | +€1,569 | +414% |
| Non-recurring operating income | 76A | €10,963 | - | -€10,963 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,682 | €40,810 | +€3,127 | +8.3% |
| Other operating charges | 640/8 | €7,084 | €2,947 | -€4,137 | -58.4% |
| Gross operating margin | 9900 | €133,653 | €86,517 | -€47,135 | -35.3% |
| Operating profit (loss) | 9901 | €88,886 | €42,761 | -€46,126 | -51.9% |
| Financial income | 75/76B | - | €1,525 | +€1,525 | |
| Recurring financial income | 75 | - | €1,525 | +€1,525 | |
| Financial charges | 65/66B | €30,051 | €22,724 | -€7,327 | -24.4% |
| Recurring financial charges | 65 | €30,051 | €22,724 | -€7,327 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €58,835 | €21,561 | -€37,274 | -63.4% |
| Income taxes | 67/77 | €808 | €819 | +€12 | +1.4% |
| Profit (loss) for the period | 9904 | €58,028 | €20,742 | -€37,286 | -64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,028 | €20,742 | -€37,286 | -64.3% |
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.