VAN TRICHT SEM: 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 TRICHT SEM
Largest movements
- Receivables within one year -€19,249
down €19,249 (-35.6%), from €54,122 to €34,873
of which Trade receivables: -€29,927
- Trade debts -€20,938
no longer reported in 2025 (was €20,938)
- Tax, wage and social debts -€4,081
down €4,081 (-79.3%), from €5,147 to €1,066
of which Remuneration and social security: -€2,389
- Reserves +€1,974
up €1,974 (+2.0%), from €101,077 to €103,051
of which Distributable reserves: +€1,974
- Gross operating margin -€6,532
down €6,532 (-89.3%), from €7,319 to €787
- Financial income +€1,887
up €1,887 (+73.4%), from €2,571 to €4,458
- Depreciation -€1,085
down €1,085 (-42.4%), from €2,559 to €1,474
- Taxes +€195
up €195 (+35.1%), from €555 to €750
- Financial charges -€115
down €115 (-41.4%), from €279 to €163
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 | €174,124 | €151,783 | -€22,342 | -12.8% |
| Fixed assets | 21/28 | €5,497 | €3,798 | -€1,699 | -30.9% |
| Tangible fixed assets | 22/27 | €5,272 | €3,798 | -€1,474 | -28.0% |
| Plant, machinery and equipment | 23 | €2,063 | €1,704 | -€360 | -17.4% |
| Furniture and vehicles | 24 | €3,209 | €2,095 | -€1,114 | -34.7% |
| Financial fixed assets | 28 | €225 | - | -€225 | |
| Current assets | 29/58 | €168,627 | €147,984 | -€20,643 | -12.2% |
| Amounts receivable after more than one year | 29 | €90,000 | €90,000 | = | 0.0% |
| Other amounts receivable | 291 | €90,000 | €90,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,122 | €34,873 | -€19,249 | -35.6% |
| Trade receivables | 40 | €35,338 | €5,411 | -€29,927 | -84.7% |
| Other amounts receivable | 41 | €18,784 | €29,462 | +€10,678 | +56.8% |
| Cash at bank and in hand | 54/58 | €24,505 | €23,112 | -€1,393 | -5.7% |
| Total equity and liabilities | 10/49 | €174,124 | €151,783 | -€22,342 | -12.8% |
| Equity | 10/15 | €148,040 | €150,014 | +€1,974 | +1.3% |
| Contributions | 10/11 | €5,866 | €5,866 | = | 0.0% |
| Reserves | 13 | €101,077 | €103,051 | +€1,974 | +2.0% |
| 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 | €99,218 | €101,192 | +€1,974 | +2.0% |
| Profit (loss) carried forward | 14 | €41,096 | €41,096 | = | 0.0% |
| Amounts payable | 17/49 | €26,085 | €1,769 | -€24,316 | -93.2% |
| Amounts payable within one year | 42/48 | €26,085 | €1,769 | -€24,316 | -93.2% |
| Trade debts | 44 | €20,938 | - | -€20,938 | |
| Suppliers | 440/4 | €20,938 | - | -€20,938 | |
| Advances received on contracts in progress | 46 | - | €703 | +€703 | |
| Taxes, remuneration and social security | 45 | €5,147 | €1,066 | -€4,081 | -79.3% |
| Taxes | 450/3 | €2,717 | €1,025 | -€1,692 | -62.3% |
| Remuneration and social security | 454/9 | €2,430 | €41 | -€2,389 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,559 | €1,474 | -€1,085 | -42.4% |
| Other operating charges | 640/8 | €944 | €884 | -€60 | -6.4% |
| Gross operating margin | 9900 | €7,319 | €787 | -€6,532 | -89.3% |
| Operating profit (loss) | 9901 | €3,816 | -€1,571 | -€5,387 | |
| Financial income | 75/76B | €2,571 | €4,458 | +€1,887 | +73.4% |
| Recurring financial income | 75 | €2,571 | €4,458 | +€1,887 | +73.4% |
| Financial charges | 65/66B | €279 | €163 | -€115 | -41.4% |
| Recurring financial charges | 65 | €279 | €163 | -€115 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €6,108 | €2,724 | -€3,384 | -55.4% |
| Income taxes | 67/77 | €555 | €750 | +€195 | +35.1% |
| Profit (loss) for the period | 9904 | €5,553 | €1,974 | -€3,579 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,553 | €1,974 | -€3,579 | -64.5% |
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 5 October 2026 via checked.be.