VanAnaarBETER.com: 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.
VanAnaarBETER.com
Largest movements
- Tangible fixed assets -€20,891
down €20,891 (-4.2%), from €495,051 to €474,160
of which Land and buildings: -€17,520
- Cash -€14,194
down €14,194 (-71.1%), from €19,958 to €5,764
mainly Debts after one year (-€28,622) and Accrued charges and deferred income (-€8,503)
- Receivables within one year -€6,832
down €6,832 (-32.8%), from €20,813 to €13,982
of which Trade receivables: -€5,951
- Debts after one year -€28,622
down €28,622 (-13.0%), from €220,929 to €192,307
- Accrued charges and deferred income -€8,503
no longer reported in 2025 (was €8,503)
- Other debts -€7,943
down €7,943 (-8.9%), from €88,857 to €80,913
- Tax, wage and social debts -€6,916
down €6,916 (-34.3%), from €20,190 to €13,274
of which Remuneration and social security: -€8,810
- Gross operating margin -€95,916
down €95,916 (-56.7%), from €169,225 to €73,309
- Staff costs -€84,938
down €84,938 (-76.5%), from €110,995 to €26,056
- Financial charges -€6,055
down €6,055 (-45.6%), from €13,289 to €7,234
- Other operating charges +€2,355
up €2,355 (+104.7%), from €2,249 to €4,604
- Taxes -€1,770
down €1,770 (-34.5%), from €5,125 to €3,355
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 | €612,426 | €565,879 | -€46,548 | -7.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €495,301 | €474,809 | -€20,492 | -4.1% |
| Tangible fixed assets | 22/27 | €495,051 | €474,160 | -€20,891 | -4.2% |
| Land and buildings | 22 | €474,376 | €456,856 | -€17,520 | -3.7% |
| Plant, machinery and equipment | 23 | €20,675 | €17,305 | -€3,370 | -16.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €250 | €649 | +€399 | +159.5% |
| Current assets | 29/58 | €117,126 | €91,070 | -€26,056 | -22.2% |
| Amounts receivable after more than one year | 29 | €70,425 | €70,425 | = | 0.0% |
| Other amounts receivable | 291 | €70,425 | €70,425 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,813 | €13,982 | -€6,832 | -32.8% |
| Trade receivables | 40 | €19,933 | €13,982 | -€5,951 | -29.9% |
| Other amounts receivable | 41 | €881 | - | -€881 | |
| Cash at bank and in hand | 54/58 | €19,958 | €5,764 | -€14,194 | -71.1% |
| Deferred charges and accrued income | 490/1 | €5,929 | €899 | -€5,030 | -84.8% |
| Total equity and liabilities | 10/49 | €612,426 | €565,879 | -€46,548 | -7.6% |
| Equity | 10/15 | €239,484 | €244,828 | +€5,344 | +2.2% |
| Contributions | 10/11 | €216,200 | €216,200 | = | 0.0% |
| Reserves | 13 | €23,284 | €28,628 | +€5,344 | +23.0% |
| Distributable reserves | 133 | €23,284 | €28,628 | +€5,344 | +23.0% |
| Amounts payable | 17/49 | €372,943 | €321,051 | -€51,892 | -13.9% |
| Amounts payable after more than one year | 17 | €220,929 | €192,307 | -€28,622 | -13.0% |
| Financial debts | 170/4 | €220,929 | €192,307 | -€28,622 | -13.0% |
| Amounts payable within one year | 42/48 | €143,511 | €128,744 | -€14,767 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €30,375 | €31,350 | +€975 | +3.2% |
| Trade debts | 44 | €4,089 | €3,206 | -€883 | -21.6% |
| Suppliers | 440/4 | €4,089 | €3,206 | -€883 | -21.6% |
| Taxes, remuneration and social security | 45 | €20,190 | €13,274 | -€6,916 | -34.3% |
| Taxes | 450/3 | €8,495 | €10,388 | +€1,893 | +22.3% |
| Remuneration and social security | 454/9 | €11,696 | €2,886 | -€8,810 | -75.3% |
| Other amounts payable | 47/48 | €88,857 | €80,913 | -€7,943 | -8.9% |
| Accrued charges and deferred income | 492/3 | €8,503 | - | -€8,503 | |
| Remuneration, social security and pensions | 62 | €110,995 | €26,056 | -€84,938 | -76.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,189 | €26,715 | -€474 | -1.7% |
| Other operating charges | 640/8 | €2,249 | €4,604 | +€2,355 | +104.7% |
| Gross operating margin | 9900 | €169,225 | €73,309 | -€95,916 | -56.7% |
| Operating profit (loss) | 9901 | €28,791 | €15,933 | -€12,858 | -44.7% |
| Financial income | 75/76B | €20 | €0 | -€20 | -98.6% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -98.6% |
| Financial charges | 65/66B | €13,289 | €7,234 | -€6,055 | -45.6% |
| Recurring financial charges | 65 | €13,289 | €7,234 | -€6,055 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | €15,522 | €8,699 | -€6,823 | -44.0% |
| Income taxes | 67/77 | €5,125 | €3,355 | -€1,770 | -34.5% |
| Profit (loss) for the period | 9904 | €10,397 | €5,344 | -€5,053 | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,397 | €5,344 | -€5,053 | -48.6% |
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 10 October 2026 via checked.be.