VAN OERS GROUP: 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 OERS GROUP
Largest movements
- Cash +€16,975
up €16,975 (+324%), from €5,241 to €22,216
mainly Net result for the year (+€11,442) and Depreciation (+€10,870)
- Tangible fixed assets -€12,792
down €12,792 (-27.2%), from €47,065 to €34,273
of which Leasing and similar rights: -€10,870
- Receivables within one year -€5,843
down €5,843 (-21.9%), from €26,674 to €20,832
of which Trade receivables: -€3,343
- Stocks and contracts -€4,876
down €4,876 (-20.4%), from €23,852 to €18,976
- Profit (loss) carried forward +€11,442
up €11,442 (+4.2%), from -€271,042 to -€259,600
- Other debts -€10,381
down €10,381 (-4.8%), from €214,145 to €203,764
- Debts after one year -€9,348
down €9,348 (-26.1%), from €35,759 to €26,411
- Tax, wage and social debts +€6,584
up €6,584 (+3,678%), from €179 to €6,763
of which Taxes: +€6,584
- Trade debts -€4,574
down €4,574 (-60.7%), from €7,537 to €2,963
- Gross operating margin -€17,684
down €17,684 (-38.7%), from €45,674 to €27,990
- Other operating charges -€7,240
down €7,240 (-83.9%), from €8,633 to €1,393
- Staff costs +€2,400
new in 2025: €2,400
- Depreciation +€546
up €546 (+5.3%), from €10,324 to €10,870
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 | €107,751 | €101,849 | -€5,902 | -5.5% |
| Fixed assets | 21/28 | €50,965 | €38,473 | -€12,492 | -24.5% |
| Tangible fixed assets | 22/27 | €47,065 | €34,273 | -€12,792 | -27.2% |
| Furniture and vehicles | 24 | €1,922 | €0 | -€1,922 | -100% |
| Leasing and similar rights | 25 | €45,143 | €34,273 | -€10,870 | -24.1% |
| Financial fixed assets | 28 | €3,900 | €4,200 | +€300 | +7.7% |
| Current assets | 29/58 | €56,786 | €63,375 | +€6,590 | +11.6% |
| Stocks and contracts in progress | 3 | €23,852 | €18,976 | -€4,876 | -20.4% |
| Stocks | 30/36 | €23,852 | €18,976 | -€4,876 | -20.4% |
| Amounts receivable within one year | 40/41 | €26,674 | €20,832 | -€5,843 | -21.9% |
| Trade receivables | 40 | €24,175 | €20,832 | -€3,343 | -13.8% |
| Other amounts receivable | 41 | €2,499 | €0 | -€2,499 | -100% |
| Cash at bank and in hand | 54/58 | €5,241 | €22,216 | +€16,975 | +324% |
| Deferred charges and accrued income | 490/1 | €1,018 | €1,352 | +€333 | +32.7% |
| Total equity and liabilities | 10/49 | €107,751 | €101,849 | -€5,902 | -5.5% |
| Equity | 10/15 | -€158,842 | -€147,400 | +€11,442 | +7.2% |
| Contributions | 10/11 | €112,200 | €112,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€271,042 | -€259,600 | +€11,442 | +4.2% |
| Amounts payable | 17/49 | €266,593 | €249,249 | -€17,344 | -6.5% |
| Amounts payable after more than one year | 17 | €35,759 | €26,411 | -€9,348 | -26.1% |
| Financial debts | 170/4 | €35,759 | €26,411 | -€9,348 | -26.1% |
| Amounts payable within one year | 42/48 | €230,834 | €222,838 | -€7,996 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €8,973 | €9,348 | +€375 | +4.2% |
| Trade debts | 44 | €7,537 | €2,963 | -€4,574 | -60.7% |
| Suppliers | 440/4 | €7,537 | €2,963 | -€4,574 | -60.7% |
| Taxes, remuneration and social security | 45 | €179 | €6,763 | +€6,584 | +3,678% |
| Taxes | 450/3 | €179 | €6,763 | +€6,584 | +3,678% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €214,145 | €203,764 | -€10,381 | -4.8% |
| Remuneration, social security and pensions | 62 | - | €2,400 | +€2,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,324 | €10,870 | +€546 | +5.3% |
| Other operating charges | 640/8 | €8,633 | €1,393 | -€7,240 | -83.9% |
| Gross operating margin | 9900 | €45,674 | €27,990 | -€17,684 | -38.7% |
| Operating profit (loss) | 9901 | €26,717 | €13,327 | -€13,390 | -50.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,940 | €1,885 | -€55 | -2.8% |
| Recurring financial charges | 65 | €1,940 | €1,885 | -€55 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €24,777 | €11,442 | -€13,335 | -53.8% |
| Income taxes | 67/77 | €179 | €0 | -€179 | -100% |
| Profit (loss) for the period | 9904 | €24,598 | €11,442 | -€13,156 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,598 | €11,442 | -€13,156 | -53.5% |
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 17 October 2026 via checked.be.