VANBESIEN IVAN: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
VANBESIEN IVAN
Largest movements
- Tangible fixed assets -€4,538
no longer reported in 2025 (was €4,538)
- Cash +€1,629
up €1,629 (+19.1%), from €8,550 to €10,179
mainly Net result for the year (+€5,455) and Depreciation (+€4,538)
- Receivables within one year +€1,622
up €1,622 (+8.2%), from €19,739 to €21,361
of which Trade receivables: +€1,059
- Current portion of long-term debt -€5,806
no longer reported in 2025 (was €5,806)
- Reserves +€5,455
up €5,455 (+36.4%), from €14,973 to €20,428
- Advances received -€2,232
no longer reported in 2025 (was €2,232)
- Tax, wage and social debts +€1,860
up €1,860 (+114%), from €1,633 to €3,493
- Trade debts -€730
down €730 (-63.4%), from €1,152 to €422
- Gross operating margin +€2,086
up €2,086 (+17.7%), from €11,779 to €13,866
- Taxes +€1,701
up €1,701 (+131%), from €1,297 to €2,998
- Depreciation -€1,513
down €1,513 (-25.0%), from €6,050 to €4,538
- Financial charges -€214
down €214 (-35.2%), from €606 to €393
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,856 | €32,402 | -€1,454 | -4.3% |
| Fixed assets | 21/28 | €4,538 | - | -€4,538 | |
| Tangible fixed assets | 22/27 | €4,538 | - | -€4,538 | |
| Furniture and vehicles | 24 | €4,538 | - | -€4,538 | |
| Current assets | 29/58 | €29,319 | €32,402 | +€3,084 | +10.5% |
| Amounts receivable within one year | 40/41 | €19,739 | €21,361 | +€1,622 | +8.2% |
| Trade receivables | 40 | €1,845 | €2,904 | +€1,059 | +57.4% |
| Other amounts receivable | 41 | €17,894 | €18,457 | +€563 | +3.1% |
| Cash at bank and in hand | 54/58 | €8,550 | €10,179 | +€1,629 | +19.1% |
| Deferred charges and accrued income | 490/1 | €1,030 | €862 | -€168 | -16.3% |
| Total equity and liabilities | 10/49 | €33,856 | €32,402 | -€1,454 | -4.3% |
| Equity | 10/15 | €23,033 | €28,488 | +€5,455 | +23.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €14,973 | €20,428 | +€5,455 | +36.4% |
| Distributable reserves | 133 | €14,973 | €20,428 | +€5,455 | +36.4% |
| Amounts payable | 17/49 | €10,823 | €3,915 | -€6,909 | -63.8% |
| Amounts payable within one year | 42/48 | €10,823 | €3,915 | -€6,909 | -63.8% |
| Current portion of amounts payable after more than one year | 42 | €5,806 | - | -€5,806 | |
| Trade debts | 44 | €1,152 | €422 | -€730 | -63.4% |
| Suppliers | 440/4 | €1,152 | €422 | -€730 | -63.4% |
| Advances received on contracts in progress | 46 | €2,232 | - | -€2,232 | |
| Taxes, remuneration and social security | 45 | €1,633 | €3,493 | +€1,860 | +114% |
| Taxes | 450/3 | €1,633 | €3,493 | +€1,860 | +114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,050 | €4,538 | -€1,513 | -25.0% |
| Other operating charges | 640/8 | €557 | €483 | -€74 | -13.3% |
| Gross operating margin | 9900 | €11,779 | €13,866 | +€2,086 | +17.7% |
| Operating profit (loss) | 9901 | €5,172 | €8,846 | +€3,673 | +71.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200% |
| Financial charges | 65/66B | €606 | €393 | -€214 | -35.2% |
| Recurring financial charges | 65 | €606 | €393 | -€214 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €4,566 | €8,453 | +€3,887 | +85.1% |
| Income taxes | 67/77 | €1,297 | €2,998 | +€1,701 | +131% |
| Profit (loss) for the period | 9904 | €3,269 | €5,455 | +€2,185 | +66.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,269 | €5,455 | +€2,185 | +66.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.