VANBEUREN: what changed
Two fiscal 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.
VANBEUREN
Largest movements
- Receivables within one year +€381,710
up €381,710 (+112.7%), from €338,564 to €720,274
of which Other amounts receivable: +€381,809
- Cash -€253,850
down €253,850 (-90.6%), from €280,269 to €26,418
mainly Receivables within one year (-€381,710) and Net result for the year (-€16,546)
- Debts after one year +€130,000
up €130,000 (+21.0%), from €620,000 to €750,000
- Reserves -€16,546
down €16,546 (-9.1%), from €181,340 to €164,793
of which Distributable reserves: -€16,546
- Accrued charges and deferred income +€15,719
up €15,719 (+313.1%), from €5,020 to €20,739
- Financial income +€25,485
up €25,485 (+723.1%), from €3,524 to €29,009
- Gross operating margin -€8,777
down €8,777, from €4,704 to -€4,073
- Financial charges +€4,788
up €4,788 (+14.5%), from €33,045 to €37,833
- Other operating charges +€437
up €437 (+13.6%), from €3,212 to €3,649
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 | €1,007,999 | €1,135,877 | +€127,877 | +12.7% |
| Current assets | 29/58 | €1,007,999 | €1,135,877 | +€127,877 | +12.7% |
| Stocks and contracts in progress | 3 | €388,168 | €388,168 | = | 0.0% |
| Stocks | 30/36 | €388,168 | €388,168 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €338,564 | €720,274 | +€381,710 | +112.7% |
| Trade receivables | 40 | €5,358 | €5,259 | -€99 | -1.8% |
| Other amounts receivable | 41 | €333,206 | €715,014 | +€381,809 | +114.6% |
| Cash at bank and in hand | 54/58 | €280,269 | €26,418 | -€253,850 | -90.6% |
| Deferred charges and accrued income | 490/1 | €999 | €1,017 | +€18 | +1.8% |
| Total equity and liabilities | 10/49 | €1,007,999 | €1,135,877 | +€127,877 | +12.7% |
| Equity | 10/15 | €381,340 | €364,793 | -€16,546 | -4.3% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €181,340 | €164,793 | -€16,546 | -9.1% |
| Non-distributable reserves | 130/1 | €22,474 | €22,474 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,474 | €2,474 | = | 0.0% |
| Distributable reserves | 133 | €158,865 | €142,319 | -€16,546 | -10.4% |
| Amounts payable | 17/49 | €626,660 | €771,084 | +€144,424 | +23.0% |
| Amounts payable after more than one year | 17 | €620,000 | €750,000 | +€130,000 | +21.0% |
| Financial debts | 170/4 | €620,000 | €750,000 | +€130,000 | +21.0% |
| Amounts payable within one year | 42/48 | €1,640 | €345 | -€1,295 | -79.0% |
| Trade debts | 44 | €1,592 | €345 | -€1,247 | -78.3% |
| Suppliers | 440/4 | €1,592 | €345 | -€1,247 | -78.3% |
| Advances received on contracts in progress | 46 | €48 | €0 | -€48 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €5,020 | €20,739 | +€15,719 | +313.1% |
| Other operating charges | 640/8 | €3,212 | €3,649 | +€437 | +13.6% |
| Gross operating margin | 9900 | €4,704 | -€4,073 | -€8,777 | |
| Operating profit (loss) | 9901 | €1,492 | -€7,722 | -€9,214 | |
| Financial income | 75/76B | €3,524 | €29,009 | +€25,485 | +723.1% |
| Recurring financial income | 75 | €3,524 | €29,009 | +€25,485 | +723.1% |
| Financial charges | 65/66B | €33,045 | €37,833 | +€4,788 | +14.5% |
| Recurring financial charges | 65 | €33,045 | €37,833 | +€4,788 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | -€28,029 | -€16,546 | +€11,482 | +41.0% |
| Profit (loss) for the period | 9904 | -€28,029 | -€16,546 | +€11,482 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,029 | -€16,546 | +€11,482 | +41.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.