VANLERBOIS: 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.
VANLERBOIS
Largest movements
- Tangible fixed assets -€17,088
down €17,088 (-66.3%), from €25,771 to €8,684
of which Furniture and vehicles: -€12,215
- Stocks and contracts -€10,887
down €10,887 (-50.8%), from €21,436 to €10,550
- Receivables within one year +€3,706
up €3,706 (+39.0%), from €9,511 to €13,217
of which Trade receivables: +€2,766
- Deferred charges and accrued income -€1,004
down €1,004 (-39.3%), from €2,554 to €1,550
- Current portion of long-term debt -€14,231
no longer reported in 2025 (was €14,231)
- Trade debts -€13,558
down €13,558 (-30.0%), from €45,169 to €31,610
- Profit (loss) carried forward +€2,470
up €2,470 (+3.5%), from -€70,147 to -€67,677
- Tax, wage and social debts +€1,553
up €1,553 (+16.4%), from €9,483 to €11,036
of which Remuneration and social security: +€1,670
- Other debts -€1,506
down €1,506 (-5.0%), from €30,004 to €28,498
- Staff costs -€23,846
down €23,846 (-52.8%), from €45,159 to €21,314
- Gross operating margin -€10,643
down €10,643 (-18.7%), from €56,839 to €46,196
- Depreciation -€6,867
down €6,867 (-28.7%), from €23,954 to €17,088
- Financial charges -€1,241
down €1,241 (-32.7%), from €3,795 to €2,554
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,272 | €34,000 | -€25,272 | -42.6% |
| Fixed assets | 21/28 | €25,771 | €8,684 | -€17,088 | -66.3% |
| Tangible fixed assets | 22/27 | €25,771 | €8,684 | -€17,088 | -66.3% |
| Plant, machinery and equipment | 23 | €13,025 | €8,153 | -€4,872 | -37.4% |
| Furniture and vehicles | 24 | €12,746 | €531 | -€12,215 | -95.8% |
| Current assets | 29/58 | €33,501 | €25,317 | -€8,184 | -24.4% |
| Stocks and contracts in progress | 3 | €21,436 | €10,550 | -€10,887 | -50.8% |
| Stocks | 30/36 | €21,436 | €10,550 | -€10,887 | -50.8% |
| Amounts receivable within one year | 40/41 | €9,511 | €13,217 | +€3,706 | +39.0% |
| Trade receivables | 40 | €8,280 | €11,046 | +€2,766 | +33.4% |
| Other amounts receivable | 41 | €1,231 | €2,171 | +€940 | +76.4% |
| Deferred charges and accrued income | 490/1 | €2,554 | €1,550 | -€1,004 | -39.3% |
| Total equity and liabilities | 10/49 | €59,272 | €34,000 | -€25,272 | -42.6% |
| Equity | 10/15 | -€39,614 | -€37,144 | +€2,470 | +6.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €533 | €533 | = | 0.0% |
| Non-distributable reserves | 130/1 | €533 | €533 | = | 0.0% |
| Reserves not available under the articles | 1311 | €533 | €533 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,147 | -€67,677 | +€2,470 | +3.5% |
| Amounts payable | 17/49 | €98,886 | €71,144 | -€27,742 | -28.1% |
| Amounts payable within one year | 42/48 | €98,886 | €71,144 | -€27,742 | -28.1% |
| Current portion of amounts payable after more than one year | 42 | €14,231 | - | -€14,231 | |
| Trade debts | 44 | €45,169 | €31,610 | -€13,558 | -30.0% |
| Suppliers | 440/4 | €45,169 | €31,610 | -€13,558 | -30.0% |
| Taxes, remuneration and social security | 45 | €9,483 | €11,036 | +€1,553 | +16.4% |
| Taxes | 450/3 | €517 | €400 | -€117 | -22.6% |
| Remuneration and social security | 454/9 | €8,965 | €10,636 | +€1,670 | +18.6% |
| Other amounts payable | 47/48 | €30,004 | €28,498 | -€1,506 | -5.0% |
| Remuneration, social security and pensions | 62 | €45,159 | €21,314 | -€23,846 | -52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,954 | €17,088 | -€6,867 | -28.7% |
| Other operating charges | 640/8 | €507 | €466 | -€40 | -8.0% |
| Non-recurring operating charges | 66A | €25 | €2,384 | +€2,359 | +9436.6% |
| Gross operating margin | 9900 | €56,839 | €46,196 | -€10,643 | -18.7% |
| Operating profit (loss) | 9901 | -€12,806 | €4,945 | +€17,751 | |
| Financial income | 75/76B | €0 | €79 | +€78 | +16980.4% |
| Recurring financial income | 75 | €0 | €79 | +€78 | +16980.4% |
| Financial charges | 65/66B | €3,795 | €2,554 | -€1,241 | -32.7% |
| Recurring financial charges | 65 | €3,795 | €2,554 | -€1,241 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,601 | €2,470 | +€19,070 | |
| Profit (loss) for the period | 9904 | -€16,601 | €2,470 | +€19,070 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,601 | €2,470 | +€19,070 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.