VANCRAEYNEST JACQUES: what changed
What changed
VANCRAEYNEST JACQUES
NACE 43.221, Plumbing work
filed annual accounts (NBB)
Net result for the year
€1,728
2024 · €725+€1,003
Equity
€138,442
2024 · €136,714+€1,728
Cash
€63,470
2024 · €44,850+€18,620
Balance sheet total
€474,504
2024 · €409,354+€65,150
Largest movements
Assets
- Receivables within one year +€84,470
up €84,470 (+50.9%), from €165,860 to €250,330
of which Trade receivables: +€68,578
- Stocks and contracts -€28,500
down €28,500 (-23.8%), from €120,000 to €91,500
of which Contracts in progress: -€22,500
- Cash +€18,620
up €18,620 (+41.5%), from €44,850 to €63,470
mainly Trade debts (+€58,479) and Stocks and contracts (+€28,500)
- Tangible fixed assets -€9,790
down €9,790 (-13.0%), from €75,191 to €65,401
of which Furniture and vehicles: -€6,667
Equity and liabilities
- Trade debts +€58,479
up €58,479 (+308%), from €19,014 to €77,493
- Other debts +€16,980
up €16,980 (+27.1%), from €62,757 to €79,737
- Debts after one year -€11,664
down €11,664 (-46.3%), from €25,185 to €13,521
Income statement
- Purchases and services +€28,071
up €28,071 (+17.5%), from €160,442 to €188,513
- Gross operating margin +€2,524
up €2,524 (+9.8%), from €25,699 to €28,223
- Depreciation +€609
up €609 (+2.9%), from €20,723 to €21,332
- Other operating charges +€420
up €420 (+22.6%), from €1,857 to €2,277
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.
Result 2024
€725
Gross operating margin
+€2,524
Depreciation
-€609
Other operating charges
-€420
Other operating items
-€156
Financial income
-€103
Financial charges
+€22
Taxes
-€255
Result 2025
€1,728
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€41,469
Investment
-€11,542
Financing
-€11,307
Cash 2024
€44,850
From operations (derived)
+€41,469
Net result for the year
+€1,728
Depreciation
+€21,332
Stocks and contracts
+€28,500
Receivables within one year
-€84,470
Deferred charges and accrued income
-€350
Trade debts
+€58,479
Tax, wage and social debts
-€1,030
Other debts
+€16,980
Accrued charges and deferred income
+€300
Investment (derived)
-€11,542
Investment in fixed assets (net)
-€11,542
Financing
-€11,307
Debts after one year
-€11,664
Current portion of long-term debt
+€357
Cash 2025
€63,470
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €409,354 | €474,504 | +€65,150 | +15.9% |
| Fixed assets | 21/28 | €75,191 | €65,401 | -€9,790 | -13.0% |
| Tangible fixed assets | 22/27 | €75,191 | €65,401 | -€9,790 | -13.0% |
| Plant, machinery and equipment | 23 | €41,134 | €39,513 | -€1,621 | -3.9% |
| Furniture and vehicles | 24 | €20,210 | €13,543 | -€6,667 | -33.0% |
| Other tangible fixed assets | 26 | €13,847 | €12,345 | -€1,502 | -10.8% |
| Current assets | 29/58 | €334,163 | €409,103 | +€74,940 | +22.4% |
| Stocks and contracts in progress | 3 | €120,000 | €91,500 | -€28,500 | -23.8% |
| Stocks | 30/36 | €46,000 | €40,000 | -€6,000 | -13.0% |
| Contracts in progress | 37 | €74,000 | €51,500 | -€22,500 | -30.4% |
| Amounts receivable within one year | 40/41 | €165,860 | €250,330 | +€84,470 | +50.9% |
| Trade receivables | 40 | €153,920 | €222,498 | +€68,578 | +44.6% |
| Other amounts receivable | 41 | €11,940 | €27,832 | +€15,892 | +133% |
| Cash at bank and in hand | 54/58 | €44,850 | €63,470 | +€18,620 | +41.5% |
| Deferred charges and accrued income | 490/1 | €3,453 | €3,803 | +€350 | +10.1% |
| Total equity and liabilities | 10/49 | €409,354 | €474,504 | +€65,150 | +15.9% |
| Equity | 10/15 | €136,714 | €138,442 | +€1,728 | +1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €130,514 | €132,242 | +€1,728 | +1.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €128,654 | €130,382 | +€1,728 | +1.3% |
| Amounts payable | 17/49 | €272,640 | €336,062 | +€63,422 | +23.3% |
| Amounts payable after more than one year | 17 | €25,185 | €13,521 | -€11,664 | -46.3% |
| Financial debts | 170/4 | €25,185 | €13,521 | -€11,664 | -46.3% |
| Amounts payable within one year | 42/48 | €247,067 | €321,853 | +€74,786 | +30.3% |
| Current portion of amounts payable after more than one year | 42 | €11,306 | €11,663 | +€357 | +3.2% |
| Trade debts | 44 | €19,014 | €77,493 | +€58,479 | +308% |
| Suppliers | 440/4 | €19,014 | €77,493 | +€58,479 | +308% |
| Taxes, remuneration and social security | 45 | €153,990 | €152,960 | -€1,030 | -0.7% |
| Taxes | 450/3 | €941 | €1,711 | +€770 | +81.8% |
| Remuneration and social security | 454/9 | €153,049 | €151,249 | -€1,800 | -1.2% |
| Other amounts payable | 47/48 | €62,757 | €79,737 | +€16,980 | +27.1% |
| Accrued charges and deferred income | 492/3 | €388 | €688 | +€300 | +77.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €160,442 | €188,513 | +€28,071 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,723 | €21,332 | +€609 | +2.9% |
| Other operating charges | 640/8 | €1,857 | €2,277 | +€420 | +22.6% |
| Non-recurring operating charges | 66A | €186 | €342 | +€156 | +83.9% |
| Gross operating margin | 9900 | €25,699 | €28,223 | +€2,524 | +9.8% |
| Operating profit (loss) | 9901 | €2,933 | €4,272 | +€1,339 | +45.7% |
| Financial income | 75/76B | €155 | €52 | -€103 | -66.5% |
| Recurring financial income | 75 | €155 | €52 | -€103 | -66.5% |
| Financial charges | 65/66B | €1,848 | €1,826 | -€22 | -1.2% |
| Recurring financial charges | 65 | €1,848 | €1,826 | -€22 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €1,240 | €2,498 | +€1,258 | +101% |
| Income taxes | 67/77 | €515 | €770 | +€255 | +49.5% |
| Profit (loss) for the period | 9904 | €725 | €1,728 | +€1,003 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €725 | €1,728 | +€1,003 | +138% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.