VAN REMOORTERE: 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.
What changed
VAN REMOORTERE
NACE 01.462, Crop and animal production, hunting and related service activities
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
€28,084
2025 · €144,294-€116,211
Equity
€308,826
2025 · €280,743+€28,084
Cash
€31,426
2025 · €22,713+€8,714
Balance sheet total
€4.5m
2025 · €4.8m-€344,298
Largest movements
Assets
- Tangible fixed assets -€207,416
down €207,416 (-8.4%), from €2.5m to €2.3m
of which Plant, machinery and equipment: -€158,146
- Receivables within one year -€151,126
down €151,126 (-6.6%), from €2.3m to €2.1m
of which Trade receivables: -€173,021
Equity and liabilities
- Debts after one year -€307,622
down €307,622 (-23.8%), from €1.3m to €985,378
- Other debts -€160,160
down €160,160 (-73.2%), from €218,846 to €58,685
- Current portion of long-term debt +€100,644
up €100,644 (+29.9%), from €336,667 to €437,311
Income statement
- Gross operating margin +€647,573
up €647,573 (+29.0%), from €2.2m to €2.9m
- Staff costs +€364,856
up €364,856 (+21.8%), from €1.7m to €2.0m
- Other operating charges +€199,285
up €199,285 (+749.0%), from €26,607 to €225,892
- Write-downs +€117,752
new in 2026: €117,752
- Depreciation +€58,001
up €58,001 (+18.2%), from €318,000 to €376,002
From the 2025 result to the 2026 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.
Result 2025
€144,294
Gross operating margin
+€647,573
Staff costs
-€364,856
Depreciation
-€58,001
Write-downs
-€117,752
Other operating charges
-€199,285
Financial income
+€3,414
Financial charges
-€19,309
Taxes
-€7,994
Result 2026
€28,084
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€424,277
Investment
-€168,586
Financing
-€246,977
Cash 2025
€22,713
From operations (derived)
+€424,277
Net result for the year
+€28,084
Depreciation
+€376,002
Receivables within one year
+€151,126
Deferred charges and accrued income
-€5,530
Trade debts
+€11,831
Tax, wage and social debts
+€827
Other debts
-€160,160
Accrued charges and deferred income
+€22,099
Investment (derived)
-€168,586
Investment in fixed assets (net)
-€168,586
Financing
-€246,977
Debts after one year
-€307,622
Current portion of long-term debt
+€100,644
Short-term financial debts
-€40,000
Cash 2026
€31,426
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,800,084 | €4,455,786 | -€344,298 | -7.2% |
| Fixed assets | 21/28 | €2,468,774 | €2,261,358 | -€207,416 | -8.4% |
| Tangible fixed assets | 22/27 | €2,467,225 | €2,259,809 | -€207,416 | -8.4% |
| Land and buildings | 22 | €1,120,027 | €1,004,011 | -€116,016 | -10.4% |
| Plant, machinery and equipment | 23 | €1,347,198 | €1,189,052 | -€158,146 | -11.7% |
| Furniture and vehicles | 24 | - | €66,746 | +€66,746 | |
| Financial fixed assets | 28 | €1,549 | €1,549 | = | 0.0% |
| Current assets | 29/58 | €2,331,310 | €2,194,428 | -€136,882 | -5.9% |
| Amounts receivable within one year | 40/41 | €2,299,754 | €2,148,629 | -€151,126 | -6.6% |
| Trade receivables | 40 | €2,204,298 | €2,031,276 | -€173,021 | -7.8% |
| Other amounts receivable | 41 | €95,457 | €117,352 | +€21,896 | +22.9% |
| Cash at bank and in hand | 54/58 | €22,713 | €31,426 | +€8,714 | +38.4% |
| Deferred charges and accrued income | 490/1 | €8,843 | €14,373 | +€5,530 | +62.5% |
| Total equity and liabilities | 10/49 | €4,800,084 | €4,455,786 | -€344,298 | -7.2% |
| Equity | 10/15 | €280,743 | €308,826 | +€28,084 | +10.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €262,151 | €290,234 | +€28,084 | +10.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €260,292 | €288,375 | +€28,084 | +10.8% |
| Amounts payable | 17/49 | €4,519,341 | €4,146,960 | -€372,381 | -8.2% |
| Amounts payable after more than one year | 17 | €1,293,000 | €985,378 | -€307,622 | -23.8% |
| Financial debts | 170/4 | €1,293,000 | €985,378 | -€307,622 | -23.8% |
| Amounts payable within one year | 42/48 | €3,042,131 | €2,955,273 | -€86,858 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €336,667 | €437,311 | +€100,644 | +29.9% |
| Financial debts | 43 | €345,000 | €305,000 | -€40,000 | -11.6% |
| Credit institutions | 430/8 | €345,000 | €305,000 | -€40,000 | -11.6% |
| Trade debts | 44 | €2,014,658 | €2,026,489 | +€11,831 | +0.6% |
| Suppliers | 440/4 | €2,014,658 | €2,026,489 | +€11,831 | +0.6% |
| Taxes, remuneration and social security | 45 | €126,961 | €127,788 | +€827 | +0.7% |
| Taxes | 450/3 | €8,630 | €7,292 | -€1,338 | -15.5% |
| Remuneration and social security | 454/9 | €118,331 | €120,496 | +€2,165 | +1.8% |
| Other amounts payable | 47/48 | €218,846 | €58,685 | -€160,160 | -73.2% |
| Accrued charges and deferred income | 492/3 | €184,210 | €206,309 | +€22,099 | +12.0% |
| Non-recurring operating income | 76A | - | €61,725 | +€61,725 | |
| Remuneration, social security and pensions | 62 | €1,676,431 | €2,041,288 | +€364,856 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €318,000 | €376,002 | +€58,001 | +18.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €117,752 | +€117,752 | |
| Other operating charges | 640/8 | €26,607 | €225,892 | +€199,285 | +749.0% |
| Gross operating margin | 9900 | €2,236,836 | €2,884,409 | +€647,573 | +29.0% |
| Operating profit (loss) | 9901 | €215,797 | €123,475 | -€92,322 | -42.8% |
| Financial income | 75/76B | €1,071 | €4,485 | +€3,414 | +318.9% |
| Recurring financial income | 75 | €1,071 | €4,485 | +€3,414 | +318.9% |
| Financial charges | 65/66B | €66,320 | €85,629 | +€19,309 | +29.1% |
| Recurring financial charges | 65 | €66,320 | €85,629 | +€19,309 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €150,548 | €42,331 | -€108,216 | -71.9% |
| Income taxes | 67/77 | €6,253 | €14,248 | +€7,994 | +127.8% |
| Profit (loss) for the period | 9904 | €144,294 | €28,084 | -€116,211 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €144,294 | €28,084 | -€116,211 | -80.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.