VANCOMPERNOLLE GARAGE: 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.
VANCOMPERNOLLE GARAGE
Largest movements
- Cash +€913,459
up €913,459 (+265%), from €344,591 to €1.3m
mainly Current investments (+€418,193) and Net result for the year (+€291,327)
- Current investments -€418,193
no longer reported in 2025 (was €418,193)
- Stocks and contracts -€152,626
down €152,626 (-19.8%), from €772,247 to €619,621
- Tangible fixed assets -€125,203
down €125,203 (-14.6%), from €856,108 to €730,905
of which Land and buildings: -€79,031
- Reserves +€393,754
up €393,754 (+27.0%), from €1.5m to €1.9m
- Profit (loss) carried forward -€102,427
down €102,427 (-100%), from €102,427 to €0
- Debts after one year -€77,000
down €77,000 (-36.9%), from €208,666 to €131,666
- Gross operating margin +€120,269
up €120,269 (+16.1%), from €748,771 to €869,040
- Taxes +€33,010
up €33,010 (+33.2%), from €99,541 to €132,551
- Staff costs +€20,542
up €20,542 (+6.7%), from €308,245 to €328,787
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 | €2,576,178 | €2,805,735 | +€229,557 | +8.9% |
| Fixed assets | 21/28 | €856,243 | €731,040 | -€125,203 | -14.6% |
| Tangible fixed assets | 22/27 | €856,108 | €730,905 | -€125,203 | -14.6% |
| Land and buildings | 22 | €747,996 | €668,965 | -€79,031 | -10.6% |
| Plant, machinery and equipment | 23 | €35,305 | €24,246 | -€11,059 | -31.3% |
| Furniture and vehicles | 24 | €72,807 | €37,694 | -€35,113 | -48.2% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €1,719,935 | €2,074,695 | +€354,760 | +20.6% |
| Stocks and contracts in progress | 3 | €772,247 | €619,621 | -€152,626 | -19.8% |
| Stocks | 30/36 | €772,247 | €619,621 | -€152,626 | -19.8% |
| Amounts receivable within one year | 40/41 | €184,904 | €191,429 | +€6,525 | +3.5% |
| Trade receivables | 40 | €144,502 | €177,116 | +€32,614 | +22.6% |
| Other amounts receivable | 41 | €40,402 | €14,313 | -€26,089 | -64.6% |
| Current investments | 50/53 | €418,193 | - | -€418,193 | |
| Cash at bank and in hand | 54/58 | €344,591 | €1,258,050 | +€913,459 | +265% |
| Deferred charges and accrued income | 490/1 | - | €5,595 | +€5,595 | |
| Total equity and liabilities | 10/49 | €2,576,178 | €2,805,735 | +€229,557 | +8.9% |
| Equity | 10/15 | €1,578,814 | €1,870,141 | +€291,327 | +18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,457,787 | €1,851,541 | +€393,754 | +27.0% |
| Distributable reserves | 133 | €1,457,787 | €1,851,541 | +€393,754 | +27.0% |
| Profit (loss) carried forward | 14 | €102,427 | €0 | -€102,427 | -100% |
| Amounts payable | 17/49 | €997,364 | €935,594 | -€61,770 | -6.2% |
| Amounts payable after more than one year | 17 | €208,666 | €131,666 | -€77,000 | -36.9% |
| Financial debts | 170/4 | €208,666 | €131,666 | -€77,000 | -36.9% |
| Amounts payable within one year | 42/48 | €788,698 | €803,928 | +€15,230 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €77,000 | €77,000 | = | 0.0% |
| Trade debts | 44 | €103,755 | €95,050 | -€8,705 | -8.4% |
| Suppliers | 440/4 | €103,755 | €95,050 | -€8,705 | -8.4% |
| Taxes, remuneration and social security | 45 | €76,036 | €103,170 | +€27,134 | +35.7% |
| Taxes | 450/3 | €61,974 | €88,076 | +€26,102 | +42.1% |
| Remuneration and social security | 454/9 | €14,062 | €15,094 | +€1,032 | +7.3% |
| Other amounts payable | 47/48 | €531,907 | €528,708 | -€3,199 | -0.6% |
| Non-recurring operating income | 76A | €5,074 | €3,463 | -€1,611 | -31.8% |
| Remuneration, social security and pensions | 62 | €308,245 | €328,787 | +€20,542 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,981 | €104,580 | +€1,599 | +1.6% |
| Non-recurring operating charges | 66A | - | €4,646 | +€4,646 | |
| Gross operating margin | 9900 | €748,771 | €869,040 | +€120,269 | +16.1% |
| Operating profit (loss) | 9901 | €337,545 | €431,027 | +€93,482 | +27.7% |
| Financial income | 75/76B | €771 | €5,574 | +€4,803 | +623% |
| Recurring financial income | 75 | €771 | €5,574 | +€4,803 | +623% |
| Financial charges | 65/66B | €14,998 | €12,723 | -€2,275 | -15.2% |
| Recurring financial charges | 65 | €14,998 | €12,723 | -€2,275 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €323,318 | €423,878 | +€100,560 | +31.1% |
| Income taxes | 67/77 | €99,541 | €132,551 | +€33,010 | +33.2% |
| Profit (loss) for the period | 9904 | €223,777 | €291,327 | +€67,550 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €223,777 | €291,327 | +€67,550 | +30.2% |
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 28 October 2026 via checked.be.