VAN VLEMMEREN: 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 VLEMMEREN
Largest movements
- Tangible fixed assets -€17,735
down €17,735 (-30.9%), from €57,407 to €39,672
- Cash +€4,796
up €4,796 (+21.6%), from €22,154 to €26,950
mainly Depreciation (+€17,735) and Net result for the year (+€8,940)
- Receivables within one year -€4,324
no longer reported in 2025 (was €4,324)
- Deferred charges and accrued income -€3,369
down €3,369 (-82.2%), from €4,099 to €730
- Debts after one year -€26,641
down €26,641 (-49.9%), from €53,344 to €26,703
- Profit (loss) carried forward +€8,940
up €8,940 (+14.2%), from -€63,047 to -€54,107
- Current portion of long-term debt -€8,585
down €8,585 (-23.8%), from €36,116 to €27,531
- Other debts +€6,214
up €6,214 (+59.9%), from €10,377 to €16,591
- Accrued charges and deferred income -€4,729
no longer reported in 2025 (was €4,729)
- Gross operating margin +€23,825
up €23,825 (+21.5%), from €110,663 to €134,488
- Depreciation -€21,581
down €21,581 (-54.9%), from €39,316 to €17,735
- Staff costs +€16,445
up €16,445 (+18.0%), from €91,368 to €107,813
- Financial charges -€3,645
no longer reported in 2025 (was €3,645)
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 | €91,142 | €69,747 | -€21,395 | -23.5% |
| Fixed assets | 21/28 | €57,407 | €39,672 | -€17,735 | -30.9% |
| Tangible fixed assets | 22/27 | €57,407 | €39,672 | -€17,735 | -30.9% |
| Plant, machinery and equipment | 23 | €57,407 | €39,672 | -€17,735 | -30.9% |
| Current assets | 29/58 | €33,735 | €30,075 | -€3,660 | -10.8% |
| Stocks and contracts in progress | 3 | €3,158 | €2,395 | -€763 | -24.2% |
| Stocks | 30/36 | €3,158 | €2,395 | -€763 | -24.2% |
| Amounts receivable within one year | 40/41 | €4,324 | - | -€4,324 | |
| Trade receivables | 40 | €4,324 | - | -€4,324 | |
| Cash at bank and in hand | 54/58 | €22,154 | €26,950 | +€4,796 | +21.6% |
| Deferred charges and accrued income | 490/1 | €4,099 | €730 | -€3,369 | -82.2% |
| Total equity and liabilities | 10/49 | €91,142 | €69,747 | -€21,395 | -23.5% |
| Equity | 10/15 | -€44,447 | -€35,507 | +€8,940 | +20.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,047 | -€54,107 | +€8,940 | +14.2% |
| Amounts payable | 17/49 | €135,589 | €105,254 | -€30,335 | -22.4% |
| Amounts payable after more than one year | 17 | €53,344 | €26,703 | -€26,641 | -49.9% |
| Financial debts | 170/4 | €53,344 | €26,703 | -€26,641 | -49.9% |
| Amounts payable within one year | 42/48 | €77,516 | €78,551 | +€1,035 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €36,116 | €27,531 | -€8,585 | -23.8% |
| Trade debts | 44 | €15,151 | €18,073 | +€2,922 | +19.3% |
| Suppliers | 440/4 | €15,151 | €18,073 | +€2,922 | +19.3% |
| Taxes, remuneration and social security | 45 | €15,872 | €16,356 | +€484 | +3.0% |
| Taxes | 450/3 | €7,587 | €10,433 | +€2,846 | +37.5% |
| Remuneration and social security | 454/9 | €8,285 | €5,923 | -€2,362 | -28.5% |
| Other amounts payable | 47/48 | €10,377 | €16,591 | +€6,214 | +59.9% |
| Accrued charges and deferred income | 492/3 | €4,729 | - | -€4,729 | |
| Remuneration, social security and pensions | 62 | €91,368 | €107,813 | +€16,445 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,316 | €17,735 | -€21,581 | -54.9% |
| Gross operating margin | 9900 | €110,663 | €134,488 | +€23,825 | +21.5% |
| Operating profit (loss) | 9901 | -€20,021 | €8,940 | +€28,961 | |
| Financial charges | 65/66B | €3,645 | - | -€3,645 | |
| Recurring financial charges | 65 | €3,645 | - | -€3,645 | |
| Profit (loss) for the period before taxes | 9903 | -€23,666 | €8,940 | +€32,606 | |
| Profit (loss) for the period | 9904 | -€23,666 | €8,940 | +€32,606 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,666 | €8,940 | +€32,606 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.