VAN OPSTAL INSPECTIONS: 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 OPSTAL INSPECTIONS
Largest movements
- Cash -€15,263
down €15,263 (-64.0%), from €23,860 to €8,597
mainly Contributions, distributions and other (-€11,765) and Receivables within one year (-€10,411)
- Tangible fixed assets -€12,426
down €12,426 (-54.6%), from €22,743 to €10,317
- Receivables within one year +€10,411
up €10,411 (+204%), from €5,103 to €15,515
of which Trade receivables: +€15,436
- Trade debts -€9,322
down €9,322 (-79.9%), from €11,666 to €2,344
- Current portion of long-term debt -€4,907
down €4,907 (-83.2%), from €5,896 to €989
- Tax, wage and social debts -€4,222
down €4,222 (-37.7%), from €11,208 to €6,986
- Reserves +€2,099
up €2,099 (+17.6%), from €11,947 to €14,046
- Debts after one year -€989
down €989 (-100%), from €989 to €0
- Gross operating margin +€2,442
up €2,442 (+8.2%), from €29,708 to €32,151
- Taxes +€890
up €890 (+22.1%), from €4,032 to €4,921
- Other operating charges -€433
down €433 (-36.9%), from €1,175 to €741
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 | €51,706 | €34,428 | -€17,278 | -33.4% |
| Fixed assets | 21/28 | €22,743 | €10,317 | -€12,426 | -54.6% |
| Tangible fixed assets | 22/27 | €22,743 | €10,317 | -€12,426 | -54.6% |
| Furniture and vehicles | 24 | €22,743 | €10,317 | -€12,426 | -54.6% |
| Current assets | 29/58 | €28,963 | €24,112 | -€4,852 | -16.8% |
| Amounts receivable within one year | 40/41 | €5,103 | €15,515 | +€10,411 | +204% |
| Trade receivables | 40 | €0 | €15,436 | +€15,436 | |
| Other amounts receivable | 41 | €5,103 | €79 | -€5,025 | -98.5% |
| Cash at bank and in hand | 54/58 | €23,860 | €8,597 | -€15,263 | -64.0% |
| Total equity and liabilities | 10/49 | €51,706 | €34,428 | -€17,278 | -33.4% |
| Equity | 10/15 | €21,947 | €24,046 | +€2,099 | +9.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €11,947 | €14,046 | +€2,099 | +17.6% |
| Distributable reserves | 133 | €11,947 | €14,046 | +€2,099 | +17.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,760 | €10,382 | -€19,377 | -65.1% |
| Amounts payable after more than one year | 17 | €989 | €0 | -€989 | -100% |
| Financial debts | 170/4 | €989 | €0 | -€989 | -100% |
| Amounts payable within one year | 42/48 | €28,771 | €10,382 | -€18,388 | -63.9% |
| Current portion of amounts payable after more than one year | 42 | €5,896 | €989 | -€4,907 | -83.2% |
| Trade debts | 44 | €11,666 | €2,344 | -€9,322 | -79.9% |
| Suppliers | 440/4 | €11,666 | €2,344 | -€9,322 | -79.9% |
| Taxes, remuneration and social security | 45 | €11,208 | €6,986 | -€4,222 | -37.7% |
| Taxes | 450/3 | €11,208 | €6,986 | -€4,222 | -37.7% |
| Other amounts payable | 47/48 | - | €63 | +€63 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,196 | €12,426 | +€231 | +1.9% |
| Other operating charges | 640/8 | €1,175 | €741 | -€433 | -36.9% |
| Gross operating margin | 9900 | €29,708 | €32,151 | +€2,442 | +8.2% |
| Operating profit (loss) | 9901 | €16,338 | €18,983 | +€2,645 | +16.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €360 | €198 | -€163 | -45.1% |
| Recurring financial charges | 65 | €360 | €198 | -€163 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €15,979 | €18,785 | +€2,807 | +17.6% |
| Income taxes | 67/77 | €4,032 | €4,921 | +€890 | +22.1% |
| Profit (loss) for the period | 9904 | €11,947 | €13,864 | +€1,917 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,947 | €13,864 | +€1,917 | +16.0% |
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 24 October 2026 via checked.be.