VANMEERBEEK JAN: what changed
VANMEERBEEK JAN
Largest movements
- Receivables within one year +€4,831
up €4,831 (+12.5%), from €38,507 to €43,338
of which Other amounts receivable: +€7,152
- Tangible fixed assets +€1,725
up €1,725 (+36.5%), from €4,727 to €6,452
of which Plant, machinery and equipment: +€2,497
- Cash +€1,315
up €1,315 (+107%), from €1,223 to €2,539
- Other debts -€18,085
down €18,085 (-100%), from €18,085 to €0
- Tax, wage and social debts +€10,689
new in 2024: €10,689
- Trade debts +€9,947
up €9,947 (+212%), from €4,689 to €14,636
- Profit (loss) carried forward +€2,719
up €2,719 (+38.3%), from -€7,090 to -€4,371
- Current portion of long-term debt +€2,600
new in 2024: €2,600
- Financial charges +€2,836
up €2,836 (+1,960%), from €145 to €2,981
- Gross operating margin +€2,763
up €2,763 (+394%), from €702 to €3,465
- Depreciation +€673
up €673 (+36.0%), from €1,868 to €2,540
- Other operating charges -€395
down €395 (-53.5%), from €738 to €343
- Taxes +€183
up €183, from €0 to €183
Change in the result, 2022 to 2024
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
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,083 | €54,954 | +€7,871 | +16.7% |
| Fixed assets | 21/28 | €7,352 | €9,077 | +€1,725 | +23.5% |
| Tangible fixed assets | 22/27 | €4,727 | €6,452 | +€1,725 | +36.5% |
| Plant, machinery and equipment | 23 | €3,955 | €6,452 | +€2,497 | +63.1% |
| Furniture and vehicles | 24 | €772 | €0 | -€772 | -100% |
| Financial fixed assets | 28 | €2,625 | €2,625 | = | 0.0% |
| Current assets | 29/58 | €39,731 | €45,877 | +€6,146 | +15.5% |
| Amounts receivable within one year | 40/41 | €38,507 | €43,338 | +€4,831 | +12.5% |
| Trade receivables | 40 | €33,060 | €30,739 | -€2,322 | -7.0% |
| Other amounts receivable | 41 | €5,447 | €12,599 | +€7,152 | +131% |
| Cash at bank and in hand | 54/58 | €1,223 | €2,539 | +€1,315 | +107% |
| Total equity and liabilities | 10/49 | €47,083 | €54,954 | +€7,871 | +16.7% |
| Equity | 10/15 | €110 | €2,829 | +€2,719 | +2,481% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,090 | -€4,371 | +€2,719 | +38.3% |
| Amounts payable | 17/49 | €46,974 | €52,126 | +€5,152 | +11.0% |
| Amounts payable within one year | 42/48 | €46,974 | €52,126 | +€5,152 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | - | €2,600 | +€2,600 | |
| Trade debts | 44 | €4,689 | €14,636 | +€9,947 | +212% |
| Suppliers | 440/4 | €4,689 | €14,636 | +€9,947 | +212% |
| Advances received on contracts in progress | 46 | €24,200 | €24,200 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €10,689 | +€10,689 | |
| Taxes | 450/3 | - | €10,689 | +€10,689 | |
| Other amounts payable | 47/48 | €18,085 | €0 | -€18,085 | -100% |
| Non-recurring operating income | 76A | - | €1,164 | +€1,164 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,868 | €2,540 | +€673 | +36.0% |
| Other operating charges | 640/8 | €738 | €343 | -€395 | -53.5% |
| Gross operating margin | 9900 | €702 | €3,465 | +€2,763 | +394% |
| Operating profit (loss) | 9901 | -€1,904 | €582 | +€2,486 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €145 | €2,981 | +€2,836 | +1,960% |
| Recurring financial charges | 65 | €145 | €2,981 | +€2,836 | +1,960% |
| Profit (loss) for the period before taxes | 9903 | -€2,049 | -€2,399 | -€350 | -17.1% |
| Income taxes | 67/77 | €0 | €183 | +€183 | |
| Profit (loss) for the period | 9904 | -€2,049 | -€2,582 | -€533 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,049 | -€2,582 | -€533 | -26.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.