VAN OIRSCHOT: what changed
VAN OIRSCHOT
Largest movements
- Receivables within one year -€87,103
down €87,103 (-35.6%), from €244,794 to €157,692
of which Other amounts receivable: -€97,465
- Tangible fixed assets +€33,523
up €33,523 (+374%), from €8,964 to €42,487
of which Furniture and vehicles: +€34,876
- Deferred charges and accrued income +€9,939
up €9,939 (+1,510%), from €658 to €10,598
- Cash -€6,071
down €6,071 (-27.3%), from €22,204 to €16,133
mainly Trade debts (-€65,465) and Investment in fixed assets (net) (-€49,805)
- Trade debts -€65,465
down €65,465 (-97.4%), from €67,234 to €1,769
- Reserves +€21,168
up €21,168 (+15.9%), from €133,078 to €154,245
of which Distributable reserves: +€21,168
- Other debts -€8,023
down €8,023 (-81.6%), from €9,826 to €1,803
- Tax, wage and social debts +€2,893
up €2,893 (+63.7%), from €4,540 to €7,432
of which Remuneration and social security: +€5,317
- Gross operating margin +€71,733
up €71,733, from -€30,036 to €41,697
- Depreciation +€13,132
up €13,132 (+417%), from €3,150 to €16,282
- Write-downs -€2,902
new in 2025: -€2,902
- Staff costs +€2,278
up €2,278 (+2,278%), from €100 to €2,378
- Financial income -€1,013
down €1,013 (-20.7%), from €4,898 to €3,885
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €276,621 | €226,909 | -€49,711 | -18.0% |
| Fixed assets | 21/28 | €8,964 | €42,487 | +€33,523 | +374% |
| Tangible fixed assets | 22/27 | €8,964 | €42,487 | +€33,523 | +374% |
| Plant, machinery and equipment | 23 | - | €1,212 | +€1,212 | |
| Furniture and vehicles | 24 | €2,453 | €37,330 | +€34,876 | +1,422% |
| Other tangible fixed assets | 26 | €6,510 | €3,945 | -€2,565 | -39.4% |
| Current assets | 29/58 | €267,657 | €184,422 | -€83,235 | -31.1% |
| Amounts receivable within one year | 40/41 | €244,794 | €157,692 | -€87,103 | -35.6% |
| Trade receivables | 40 | €2,902 | €13,264 | +€10,363 | +357% |
| Other amounts receivable | 41 | €241,892 | €144,427 | -€97,465 | -40.3% |
| Cash at bank and in hand | 54/58 | €22,204 | €16,133 | -€6,071 | -27.3% |
| Deferred charges and accrued income | 490/1 | €658 | €10,598 | +€9,939 | +1,510% |
| Total equity and liabilities | 10/49 | €276,621 | €226,909 | -€49,711 | -18.0% |
| Equity | 10/15 | €193,094 | €214,261 | +€21,168 | +11.0% |
| Contributions | 10/11 | €55,776 | €55,776 | = | 0.0% |
| Reserves | 13 | €133,078 | €154,245 | +€21,168 | +15.9% |
| Non-distributable reserves | 130/1 | €5,578 | €5,578 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,578 | €5,578 | = | 0.0% |
| Distributable reserves | 133 | €127,500 | €148,668 | +€21,168 | +16.6% |
| Profit (loss) carried forward | 14 | €4,240 | €4,240 | = | 0.0% |
| Provisions and deferred taxes | 16 | €1,500 | €1,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,500 | €1,500 | = | 0.0% |
| Environmental obligations | 163 | €1,500 | €1,500 | = | 0.0% |
| Amounts payable | 17/49 | €82,027 | €11,148 | -€70,879 | -86.4% |
| Amounts payable within one year | 42/48 | €82,027 | €11,148 | -€70,879 | -86.4% |
| Financial debts | 43 | €427 | €143 | -€284 | -66.5% |
| Credit institutions | 430/8 | €427 | €143 | -€284 | -66.5% |
| Trade debts | 44 | €67,234 | €1,769 | -€65,465 | -97.4% |
| Suppliers | 440/4 | €67,234 | €1,769 | -€65,465 | -97.4% |
| Taxes, remuneration and social security | 45 | €4,540 | €7,432 | +€2,893 | +63.7% |
| Taxes | 450/3 | €4,540 | €2,116 | -€2,424 | -53.4% |
| Remuneration and social security | 454/9 | - | €5,317 | +€5,317 | |
| Other amounts payable | 47/48 | €9,826 | €1,803 | -€8,023 | -81.6% |
| Remuneration, social security and pensions | 62 | €100 | €2,378 | +€2,278 | +2,278% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,150 | €16,282 | +€13,132 | +417% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€2,902 | -€2,902 | |
| Other operating charges | 640/8 | €4,081 | €4,458 | +€377 | +9.2% |
| Non-recurring operating charges | 66A | - | €694 | +€694 | |
| Gross operating margin | 9900 | -€30,036 | €41,697 | +€71,733 | |
| Operating profit (loss) | 9901 | -€37,366 | €20,787 | +€58,154 | |
| Financial income | 75/76B | €4,898 | €3,885 | -€1,013 | -20.7% |
| Recurring financial income | 75 | €4,898 | €3,885 | -€1,013 | -20.7% |
| Financial charges | 65/66B | €1,248 | €1,256 | +€8 | +0.6% |
| Recurring financial charges | 65 | €1,248 | €1,256 | +€8 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | -€33,717 | €23,416 | +€57,133 | |
| Income taxes | 67/77 | €1,459 | €2,249 | +€790 | +54.1% |
| Profit (loss) for the period | 9904 | -€35,175 | €21,168 | +€56,343 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,175 | €21,168 | +€56,343 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.