VAN ONSEM SERVICES: what changed
Two fiscal 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 ONSEM SERVICES
Largest movements
- Tangible fixed assets +€126,525
up €126,525 (+19.0%), from €665,580 to €792,105
of which Land and buildings: +€73,100
- Cash +€16,940
up €16,940 (+24.8%), from €68,325 to €85,265
mainly Debts after one year (+€65,636) and Net result for the year (+€59,678)
- Debts after one year +€65,636
up €65,636 (+14.7%), from €445,173 to €510,808
- Reserves +€59,678
up €59,678 (+36.9%), from €161,599 to €221,277
- Current portion of long-term debt +€12,214
up €12,214 (+49.2%), from €24,822 to €37,037
- Other debts +€9,561
up €9,561 (+10.1%), from €95,074 to €104,635
- Gross operating margin +€64,062
up €64,062 (+67.2%), from €95,282 to €159,344
- Financial income -€15,658
down €15,658 (-100.0%), from €15,658 to €0
- Taxes +€11,887
up €11,887 (+153.6%), from €7,740 to €19,627
- Depreciation +€8,631
up €8,631 (+20.4%), from €42,303 to €50,934
- Financial charges +€3,050
up €3,050 (+15.7%), from €19,421 to €22,471
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 | €741,193 | €889,864 | +€148,671 | +20.1% |
| Fixed assets | 21/28 | €668,690 | €795,190 | +€126,500 | +18.9% |
| Intangible fixed assets | 21 | €110 | €85 | -€25 | -22.6% |
| Tangible fixed assets | 22/27 | €665,580 | €792,105 | +€126,525 | +19.0% |
| Land and buildings | 22 | €655,701 | €728,801 | +€73,100 | +11.1% |
| Plant, machinery and equipment | 23 | €1,374 | €842 | -€533 | -38.8% |
| Furniture and vehicles | 24 | €8,505 | €62,462 | +€53,957 | +634.4% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €72,503 | €94,674 | +€22,171 | +30.6% |
| Amounts receivable within one year | 40/41 | €4,178 | €9,410 | +€5,231 | +125.2% |
| Trade receivables | 40 | €3,918 | €8,336 | +€4,418 | +112.8% |
| Other amounts receivable | 41 | €260 | €1,073 | +€813 | +312.7% |
| Cash at bank and in hand | 54/58 | €68,325 | €85,265 | +€16,940 | +24.8% |
| Total equity and liabilities | 10/49 | €741,193 | €889,864 | +€148,671 | +20.1% |
| Equity | 10/15 | €166,599 | €226,277 | +€59,678 | +35.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €161,599 | €221,277 | +€59,678 | +36.9% |
| Distributable reserves | 133 | €161,599 | €221,277 | +€59,678 | +36.9% |
| Amounts payable | 17/49 | €574,595 | €663,587 | +€88,992 | +15.5% |
| Amounts payable after more than one year | 17 | €445,173 | €510,808 | +€65,636 | +14.7% |
| Financial debts | 170/4 | €445,173 | €510,808 | +€65,636 | +14.7% |
| Amounts payable within one year | 42/48 | €129,422 | €152,779 | +€23,357 | +18.0% |
| Current portion of amounts payable after more than one year | 42 | €24,822 | €37,037 | +€12,214 | +49.2% |
| Trade debts | 44 | €1,934 | €3,419 | +€1,485 | +76.8% |
| Suppliers | 440/4 | €1,934 | €3,419 | +€1,485 | +76.8% |
| Taxes, remuneration and social security | 45 | €7,592 | €7,688 | +€96 | +1.3% |
| Taxes | 450/3 | €7,592 | €7,688 | +€96 | +1.3% |
| Other amounts payable | 47/48 | €95,074 | €104,635 | +€9,561 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,303 | €50,934 | +€8,631 | +20.4% |
| Other operating charges | 640/8 | €5,949 | €6,634 | +€685 | +11.5% |
| Gross operating margin | 9900 | €95,282 | €159,344 | +€64,062 | +67.2% |
| Operating profit (loss) | 9901 | €47,030 | €101,776 | +€54,746 | +116.4% |
| Financial income | 75/76B | €15,658 | €0 | -€15,658 | -100.0% |
| Recurring financial income | 75 | €15,658 | €0 | -€15,658 | -100.0% |
| Financial charges | 65/66B | €19,421 | €22,471 | +€3,050 | +15.7% |
| Recurring financial charges | 65 | €19,421 | €22,471 | +€3,050 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €43,267 | €79,306 | +€36,038 | +83.3% |
| Income taxes | 67/77 | €7,740 | €19,627 | +€11,887 | +153.6% |
| Profit (loss) for the period | 9904 | €35,528 | €59,678 | +€24,151 | +68.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,528 | €59,678 | +€24,151 | +68.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.