VAN RANST ACCOUNTANCY: 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 RANST ACCOUNTANCY
Largest movements
- Cash -€33,551
down €33,551 (-18.2%), from €184,161 to €150,609
mainly Contributions, distributions and other (-€85,461) and Tax, wage and social debts (-€15,662)
- Tangible fixed assets -€7,482
down €7,482 (-19.9%), from €37,577 to €30,095
of which Furniture and vehicles: -€4,158
- Receivables within one year +€5,776
up €5,776 (+33.9%), from €17,063 to €22,839
of which Other amounts receivable: +€12,283
- Reserves -€81,283
down €81,283 (-39.9%), from €203,610 to €122,328
- Other debts +€60,000
new in 2025: €60,000
- Tax, wage and social debts -€15,662
down €15,662 (-83.6%), from €18,743 to €3,080
- Gross operating margin -€58,493
down €58,493 (-76.9%), from €76,023 to €17,530
- Taxes -€15,307
down €15,307 (-82.8%), from €18,477 to €3,170
- Depreciation -€8,370
down €8,370 (-49.1%), from €17,058 to €8,688
- Financial income -€1,017
down €1,017 (-40.0%), from €2,542 to €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 | €239,214 | €203,565 | -€35,649 | -14.9% |
| Fixed assets | 21/28 | €37,577 | €30,095 | -€7,482 | -19.9% |
| Tangible fixed assets | 22/27 | €37,577 | €30,095 | -€7,482 | -19.9% |
| Land and buildings | 22 | €20,427 | €17,793 | -€2,634 | -12.9% |
| Plant, machinery and equipment | 23 | €2,539 | €1,969 | -€570 | -22.4% |
| Furniture and vehicles | 24 | €13,913 | €9,755 | -€4,158 | -29.9% |
| Other tangible fixed assets | 26 | €697 | €578 | -€120 | -17.2% |
| Current assets | 29/58 | €201,637 | €173,470 | -€28,166 | -14.0% |
| Amounts receivable within one year | 40/41 | €17,063 | €22,839 | +€5,776 | +33.9% |
| Trade receivables | 40 | €17,063 | €10,556 | -€6,507 | -38.1% |
| Other amounts receivable | 41 | - | €12,283 | +€12,283 | |
| Cash at bank and in hand | 54/58 | €184,161 | €150,609 | -€33,551 | -18.2% |
| Deferred charges and accrued income | 490/1 | €413 | €22 | -€391 | -94.8% |
| Total equity and liabilities | 10/49 | €239,214 | €203,565 | -€35,649 | -14.9% |
| Equity | 10/15 | €216,010 | €134,728 | -€81,283 | -37.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €203,610 | €122,328 | -€81,283 | -39.9% |
| Distributable reserves | 133 | €203,610 | €122,328 | -€81,283 | -39.9% |
| Amounts payable | 17/49 | €23,204 | €68,838 | +€45,634 | +197% |
| Amounts payable within one year | 42/48 | €23,158 | €68,791 | +€45,633 | +197% |
| Trade debts | 44 | €4,415 | €5,711 | +€1,295 | +29.3% |
| Suppliers | 440/4 | €4,415 | €5,711 | +€1,295 | +29.3% |
| Taxes, remuneration and social security | 45 | €18,743 | €3,080 | -€15,662 | -83.6% |
| Taxes | 450/3 | €18,743 | €3,080 | -€15,662 | -83.6% |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Accrued charges and deferred income | 492/3 | €46 | €47 | +€1 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,058 | €8,688 | -€8,370 | -49.1% |
| Other operating charges | 640/8 | €2,789 | €2,844 | +€55 | +2.0% |
| Non-recurring operating charges | 66A | €111 | - | -€111 | |
| Gross operating margin | 9900 | €76,023 | €17,530 | -€58,493 | -76.9% |
| Operating profit (loss) | 9901 | €56,064 | €5,997 | -€50,067 | -89.3% |
| Financial income | 75/76B | €2,542 | €1,525 | -€1,017 | -40.0% |
| Recurring financial income | 75 | €2,542 | €1,525 | -€1,017 | -40.0% |
| Financial charges | 65/66B | €181 | €174 | -€7 | -4.0% |
| Recurring financial charges | 65 | €181 | €174 | -€7 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €58,425 | €7,349 | -€51,076 | -87.4% |
| Income taxes | 67/77 | €18,477 | €3,170 | -€15,307 | -82.8% |
| Profit (loss) for the period | 9904 | €39,948 | €4,178 | -€35,769 | -89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,948 | €4,178 | -€35,769 | -89.5% |
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 24 October 2026 via checked.be.