VANBECKEVOORT: 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.
VANBECKEVOORT
Largest movements
- Cash -€37,150
down €37,150 (-57.1%), from €65,046 to €27,895
mainly Contributions, distributions and other (-€92,635) and Receivables within one year (-€7,671)
- Receivables within one year +€7,671
up €7,671 (+81.6%), from €9,404 to €17,075
- Reserves -€62,751
down €62,751 (-100%), from €62,751 to €0
- Other debts +€26,486
up €26,486 (+2,717%), from €975 to €27,461
- Tax, wage and social debts +€5,525
up €5,525 (+78.7%), from €7,020 to €12,544
of which Taxes: +€3,965
- Trade debts +€1,234
up €1,234 (+168%), from €736 to €1,969
- Gross operating margin +€13,029
up €13,029 (+49.9%), from €26,101 to €39,130
- Taxes +€2,501
up €2,501 (+43.5%), from €5,743 to €8,243
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 | €74,558 | €44,988 | -€29,570 | -39.7% |
| Current assets | 29/58 | €74,558 | €44,988 | -€29,570 | -39.7% |
| Amounts receivable within one year | 40/41 | €9,404 | €17,075 | +€7,671 | +81.6% |
| Trade receivables | 40 | €9,404 | €17,075 | +€7,671 | +81.6% |
| Cash at bank and in hand | 54/58 | €65,046 | €27,895 | -€37,150 | -57.1% |
| Deferred charges and accrued income | 490/1 | €108 | €17 | -€91 | -84.0% |
| Total equity and liabilities | 10/49 | €74,558 | €44,988 | -€29,570 | -39.7% |
| Equity | 10/15 | €65,751 | €3,000 | -€62,751 | -95.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €62,751 | €0 | -€62,751 | -100% |
| Distributable reserves | 133 | €62,751 | €0 | -€62,751 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,808 | €41,988 | +€33,180 | +377% |
| Amounts payable within one year | 42/48 | €8,730 | €41,975 | +€33,245 | +381% |
| Trade debts | 44 | €736 | €1,969 | +€1,234 | +168% |
| Suppliers | 440/4 | €736 | €1,969 | +€1,234 | +168% |
| Taxes, remuneration and social security | 45 | €7,020 | €12,544 | +€5,525 | +78.7% |
| Taxes | 450/3 | €7,020 | €10,984 | +€3,965 | +56.5% |
| Remuneration and social security | 454/9 | - | €1,560 | +€1,560 | |
| Other amounts payable | 47/48 | €975 | €27,461 | +€26,486 | +2,717% |
| Accrued charges and deferred income | 492/3 | €78 | €13 | -€64 | -82.9% |
| Other operating charges | 640/8 | €737 | €945 | +€208 | +28.2% |
| Gross operating margin | 9900 | €26,101 | €39,130 | +€13,029 | +49.9% |
| Operating profit (loss) | 9901 | €25,363 | €38,185 | +€12,821 | +50.6% |
| Financial income | 75/76B | €333 | €47 | -€285 | -85.8% |
| Recurring financial income | 75 | €333 | €47 | -€285 | -85.8% |
| Financial charges | 65/66B | €130 | €104 | -€26 | -19.9% |
| Recurring financial charges | 65 | €130 | €104 | -€26 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €25,566 | €38,128 | +€12,562 | +49.1% |
| Income taxes | 67/77 | €5,743 | €8,243 | +€2,501 | +43.5% |
| Profit (loss) for the period | 9904 | €19,823 | €29,885 | +€10,061 | +50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,823 | €29,885 | +€10,061 | +50.8% |
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 15 October 2026 via checked.be.