VANBELLINGEN J.P.: 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.
VANBELLINGEN J.P.
Largest movements
- Tangible fixed assets -€20,890
down €20,890 (-3.7%), from €566,000 to €545,110
of which Land and buildings: -€16,323
- Current investments -€10,081
down €10,081 (-13.3%), from €75,713 to €65,632
- Reserves -€20,449
down €20,449 (-3.4%), from €597,760 to €577,311
of which Distributable reserves: -€13,690
- Gross operating margin +€4,817
up €4,817 (+23.2%), from €20,770 to €25,586
- Taxes +€1,338
up €1,338 (+46.0%), from €2,908 to €4,246
- Other operating charges +€602
up €602 (+15.8%), from €3,815 to €4,417
- Staff costs +€280
new in 2025: €280
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 | €661,327 | €638,431 | -€22,896 | -3.5% |
| Fixed assets | 21/28 | €566,000 | €545,110 | -€20,890 | -3.7% |
| Tangible fixed assets | 22/27 | €566,000 | €545,110 | -€20,890 | -3.7% |
| Land and buildings | 22 | €558,008 | €541,685 | -€16,323 | -2.9% |
| Furniture and vehicles | 24 | €7,992 | €3,425 | -€4,567 | -57.1% |
| Current assets | 29/58 | €95,327 | €93,321 | -€2,007 | -2.1% |
| Amounts receivable within one year | 40/41 | €2,095 | €4,099 | +€2,004 | +95.6% |
| Trade receivables | 40 | €1,045 | €2,760 | +€1,715 | +164% |
| Other amounts receivable | 41 | €1,050 | €1,339 | +€289 | +27.5% |
| Current investments | 50/53 | €75,713 | €65,632 | -€10,081 | -13.3% |
| Cash at bank and in hand | 54/58 | €17,519 | €23,590 | +€6,071 | +34.7% |
| Total equity and liabilities | 10/49 | €661,327 | €638,431 | -€22,896 | -3.5% |
| Equity | 10/15 | €616,360 | €595,911 | -€20,449 | -3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €597,760 | €577,311 | -€20,449 | -3.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €81,112 | €74,353 | -€6,759 | -8.3% |
| Distributable reserves | 133 | €514,788 | €501,098 | -€13,690 | -2.7% |
| Provisions and deferred taxes | 16 | €39,951 | €36,622 | -€3,329 | -8.3% |
| Deferred taxes | 168 | €39,951 | €36,622 | -€3,329 | -8.3% |
| Amounts payable | 17/49 | €5,016 | €5,898 | +€882 | +17.6% |
| Amounts payable within one year | 42/48 | €5,016 | €5,898 | +€882 | +17.6% |
| Trade debts | 44 | €51 | €287 | +€236 | +463% |
| Suppliers | 440/4 | €51 | €287 | +€236 | +463% |
| Taxes, remuneration and social security | 45 | €3,901 | €4,547 | +€646 | +16.6% |
| Taxes | 450/3 | €3,901 | €4,547 | +€646 | +16.6% |
| Other amounts payable | 47/48 | €1,065 | €1,065 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €280 | +€280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,917 | €20,890 | -€28 | -0.1% |
| Other operating charges | 640/8 | €3,815 | €4,417 | +€602 | +15.8% |
| Gross operating margin | 9900 | €20,770 | €25,586 | +€4,817 | +23.2% |
| Operating profit (loss) | 9901 | -€3,963 | -€0 | +€3,962 | +100.0% |
| Financial income | 75/76B | €594 | €654 | +€60 | +10.1% |
| Recurring financial income | 75 | €594 | €654 | +€60 | +10.1% |
| Financial charges | 65/66B | €99 | €105 | +€5 | +5.5% |
| Recurring financial charges | 65 | €99 | €105 | +€5 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,468 | €549 | +€4,017 | |
| Transfer from deferred taxes | 780 | €3,329 | €3,329 | = | 0.0% |
| Income taxes | 67/77 | €2,908 | €4,246 | +€1,338 | +46.0% |
| Profit (loss) for the period | 9904 | -€3,047 | -€368 | +€2,679 | +87.9% |
| Transfer from tax-exempt reserves | 789 | €6,759 | €6,759 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,713 | €6,391 | +€2,679 | +72.2% |
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 23 October 2026 via checked.be.