VAN TUNING CENTER: 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 TUNING CENTER
Largest movements
- Receivables within one year -€861,017
down €861,017 (-63.3%), from €1.4m to €498,455
of which Other amounts receivable: -€864,718
- Cash +€277,308
up €277,308 (+403%), from €68,816 to €346,124
mainly Receivables within one year (+€861,017) and Net result for the year (+€45,036)
- Stocks and contracts +€45,590
up €45,590 (+27.1%), from €168,119 to €213,709
- Contributions -€418,500
down €418,500 (-95.7%), from €437,100 to €18,600
- Debts after one year -€65,000
down €65,000 (-100%), from €65,000 to €0
- Tax, wage and social debts -€58,725
down €58,725 (-50.2%), from €116,955 to €58,230
of which Taxes: -€57,547
- Profit (loss) carried forward +€45,036
up €45,036 (+4.9%), from €914,582 to €959,619
- Trade debts -€41,319
down €41,319 (-65.7%), from €62,927 to €21,608
- Gross operating margin -€128,488
down €128,488 (-47.8%), from €268,760 to €140,271
- Taxes -€42,941
down €42,941 (-72.5%), from €59,201 to €16,260
- Financial income -€36,447
down €36,447 (-42.0%), from €86,789 to €50,342
- Staff costs -€8,435
down €8,435 (-8.0%), from €105,754 to €97,320
- Financial charges +€6,437
up €6,437 (+82.0%), from €7,854 to €14,291
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 | €1,653,669 | €1,104,340 | -€549,330 | -33.2% |
| Fixed assets | 21/28 | €2,478 | €0 | -€2,478 | -100% |
| Tangible fixed assets | 22/27 | €2,478 | €0 | -€2,478 | -100% |
| Furniture and vehicles | 24 | €2,478 | €0 | -€2,478 | -100% |
| Current assets | 29/58 | €1,651,191 | €1,104,340 | -€546,851 | -33.1% |
| Stocks and contracts in progress | 3 | €168,119 | €213,709 | +€45,590 | +27.1% |
| Stocks | 30/36 | €168,119 | €213,709 | +€45,590 | +27.1% |
| Amounts receivable within one year | 40/41 | €1,359,471 | €498,455 | -€861,017 | -63.3% |
| Trade receivables | 40 | €242,643 | €246,344 | +€3,701 | +1.5% |
| Other amounts receivable | 41 | €1,116,828 | €252,111 | -€864,718 | -77.4% |
| Cash at bank and in hand | 54/58 | €68,816 | €346,124 | +€277,308 | +403% |
| Deferred charges and accrued income | 490/1 | €54,785 | €46,052 | -€8,733 | -15.9% |
| Total equity and liabilities | 10/49 | €1,653,669 | €1,104,340 | -€549,330 | -33.2% |
| Equity | 10/15 | €1,395,392 | €1,021,929 | -€373,464 | -26.8% |
| Contributions | 10/11 | €437,100 | €18,600 | -€418,500 | -95.7% |
| Reserves | 13 | €43,710 | €43,710 | = | 0.0% |
| Distributable reserves | 133 | €43,710 | €43,710 | = | 0.0% |
| Profit (loss) carried forward | 14 | €914,582 | €959,619 | +€45,036 | +4.9% |
| Amounts payable | 17/49 | €258,277 | €82,411 | -€175,866 | -68.1% |
| Amounts payable after more than one year | 17 | €65,000 | €0 | -€65,000 | -100% |
| Financial debts | 170/4 | €65,000 | €0 | -€65,000 | -100% |
| Amounts payable within one year | 42/48 | €190,027 | €79,838 | -€110,189 | -58.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €10,145 | €0 | -€10,145 | -100% |
| Credit institutions | 430/8 | €10,145 | €0 | -€10,145 | -100% |
| Trade debts | 44 | €62,927 | €21,608 | -€41,319 | -65.7% |
| Suppliers | 440/4 | €62,927 | €21,608 | -€41,319 | -65.7% |
| Taxes, remuneration and social security | 45 | €116,955 | €58,230 | -€58,725 | -50.2% |
| Taxes | 450/3 | €103,867 | €46,320 | -€57,547 | -55.4% |
| Remuneration and social security | 454/9 | €13,088 | €11,910 | -€1,178 | -9.0% |
| Accrued charges and deferred income | 492/3 | €3,250 | €2,573 | -€677 | -20.8% |
| Remuneration, social security and pensions | 62 | €105,754 | €97,320 | -€8,435 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,998 | €2,478 | -€2,520 | -50.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,261 | €12,717 | +€4,455 | +53.9% |
| Other operating charges | 640/8 | €761 | €2,511 | +€1,750 | +230% |
| Gross operating margin | 9900 | €268,760 | €140,271 | -€128,488 | -47.8% |
| Operating profit (loss) | 9901 | €148,985 | €25,245 | -€123,739 | -83.1% |
| Financial income | 75/76B | €86,789 | €50,342 | -€36,447 | -42.0% |
| Recurring financial income | 75 | €86,789 | €50,342 | -€36,447 | -42.0% |
| Financial charges | 65/66B | €7,854 | €14,291 | +€6,437 | +82.0% |
| Recurring financial charges | 65 | €7,854 | €14,291 | +€6,437 | +82.0% |
| Profit (loss) for the period before taxes | 9903 | €227,919 | €61,297 | -€166,623 | -73.1% |
| Income taxes | 67/77 | €59,201 | €16,260 | -€42,941 | -72.5% |
| Profit (loss) for the period | 9904 | €168,718 | €45,036 | -€123,682 | -73.3% |
| Profit (loss) for the period to be appropriated | 9905 | €168,718 | €45,036 | -€123,682 | -73.3% |
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 27 October 2026 via checked.be.