VAN SASSENBROUCK: 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 SASSENBROUCK
Largest movements
- Cash +€17,700
up €17,700 (+4.3%), from €412,618 to €430,319
mainly Depreciation (+€19,672) and Net result for the year (+€17,254)
- Profit (loss) carried forward +€17,254
up €17,254, from -€12,007 to €5,247
- Gross operating margin +€20,317
up €20,317 (+85.3%), from €23,816 to €44,133
- Financial income +€6,061
up €6,061 (+93.2%), from €6,500 to €12,561
- Taxes +€5,052
up €5,052 (+179%), from €2,826 to €7,878
- Other operating charges +€2,383
up €2,383 (+25.3%), from €9,434 to €11,817
- Depreciation +€1,879
up €1,879 (+10.6%), from €17,792 to €19,672
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 | €989,817 | €992,871 | +€3,054 | +0.3% |
| Fixed assets | 21/28 | €307,525 | €297,853 | -€9,672 | -3.1% |
| Tangible fixed assets | 22/27 | €307,525 | €297,853 | -€9,672 | -3.1% |
| Land and buildings | 22 | €212,807 | €197,108 | -€15,699 | -7.4% |
| Furniture and vehicles | 24 | €4,978 | €11,005 | +€6,027 | +121% |
| Other tangible fixed assets | 26 | €89,740 | €89,740 | = | 0.0% |
| Current assets | 29/58 | €682,292 | €695,018 | +€12,726 | +1.9% |
| Amounts receivable within one year | 40/41 | €269,673 | €263,995 | -€5,678 | -2.1% |
| Trade receivables | 40 | €9,673 | €3,311 | -€6,363 | -65.8% |
| Other amounts receivable | 41 | €260,000 | €260,685 | +€685 | +0.3% |
| Cash at bank and in hand | 54/58 | €412,618 | €430,319 | +€17,700 | +4.3% |
| Deferred charges and accrued income | 490/1 | €0 | €704 | +€704 | |
| Total equity and liabilities | 10/49 | €989,817 | €992,871 | +€3,054 | +0.3% |
| Equity | 10/15 | €963,043 | €970,707 | +€7,664 | +0.8% |
| Contributions | 10/11 | €104,115 | €104,115 | = | 0.0% |
| Reserves | 13 | €870,935 | €861,345 | -€9,591 | -1.1% |
| Distributable reserves | 133 | €870,935 | €861,345 | -€9,591 | -1.1% |
| Profit (loss) carried forward | 14 | -€12,007 | €5,247 | +€17,254 | |
| Amounts payable | 17/49 | €26,774 | €22,164 | -€4,609 | -17.2% |
| Amounts payable within one year | 42/48 | €26,774 | €22,164 | -€4,609 | -17.2% |
| Trade debts | 44 | €242 | €241 | -€1 | -0.3% |
| Suppliers | 440/4 | €242 | €241 | -€1 | -0.3% |
| Taxes, remuneration and social security | 45 | €9,817 | €13,287 | +€3,470 | +35.3% |
| Taxes | 450/3 | €9,817 | €13,287 | +€3,470 | +35.3% |
| Other amounts payable | 47/48 | €16,714 | €8,636 | -€8,078 | -48.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,792 | €19,672 | +€1,879 | +10.6% |
| Other operating charges | 640/8 | €9,434 | €11,817 | +€2,383 | +25.3% |
| Gross operating margin | 9900 | €23,816 | €44,133 | +€20,317 | +85.3% |
| Operating profit (loss) | 9901 | -€3,410 | €12,645 | +€16,055 | |
| Financial income | 75/76B | €6,500 | €12,561 | +€6,061 | +93.2% |
| Recurring financial income | 75 | €6,500 | €12,561 | +€6,061 | +93.2% |
| Financial charges | 65/66B | €74 | €73 | -€1 | -1.5% |
| Recurring financial charges | 65 | €74 | €73 | -€1 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €3,016 | €25,133 | +€22,117 | +733% |
| Income taxes | 67/77 | €2,826 | €7,878 | +€5,052 | +179% |
| Profit (loss) for the period | 9904 | €190 | €17,254 | +€17,064 | +8,984% |
| Profit (loss) for the period to be appropriated | 9905 | €190 | €17,254 | +€17,064 | +8,984% |
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 26 October 2026 via checked.be.