Vanmeert Simon: 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.
Vanmeert Simon
Largest movements
- Receivables within one year +€13,316
up €13,316 (+90.1%), from €14,774 to €28,090
of which Other amounts receivable: +€13,737
- Cash -€9,239
down €9,239 (-56.3%), from €16,421 to €7,182
mainly Receivables within one year (-€13,316) and Tax, wage and social debts (-€6,603)
- Tangible fixed assets -€5,408
down €5,408 (-100.0%), from €5,408 to €0
- Deferred charges and accrued income -€408
down €408 (-100.0%), from €408 to €0
- Tax, wage and social debts -€6,603
down €6,603 (-76.6%), from €8,626 to €2,023
- Profit (loss) carried forward +€4,797
up €4,797 (+18.4%), from €26,106 to €30,903
- Gross operating margin -€29,648
down €29,648 (-78.9%), from €37,596 to €7,947
- Taxes -€6,603
down €6,603 (-76.6%), from €8,626 to €2,023
- Other operating charges -€1,201
down €1,201 (-49.6%), from €2,424 to €1,223
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 | €37,012 | €35,273 | -€1,739 | -4.7% |
| Fixed assets | 21/28 | €5,408 | €0 | -€5,408 | -100.0% |
| Tangible fixed assets | 22/27 | €5,408 | €0 | -€5,408 | -100.0% |
| Furniture and vehicles | 24 | €5,408 | €0 | -€5,408 | -100.0% |
| Current assets | 29/58 | €31,604 | €35,273 | +€3,669 | +11.6% |
| Amounts receivable within one year | 40/41 | €14,774 | €28,090 | +€13,316 | +90.1% |
| Trade receivables | 40 | €421 | €0 | -€421 | -100.0% |
| Other amounts receivable | 41 | €14,353 | €28,090 | +€13,737 | +95.7% |
| Cash at bank and in hand | 54/58 | €16,421 | €7,182 | -€9,239 | -56.3% |
| Deferred charges and accrued income | 490/1 | €408 | €0 | -€408 | -100.0% |
| Total equity and liabilities | 10/49 | €37,012 | €35,273 | -€1,739 | -4.7% |
| Equity | 10/15 | €28,106 | €32,903 | +€4,797 | +17.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,106 | €30,903 | +€4,797 | +18.4% |
| Amounts payable | 17/49 | €8,906 | €2,370 | -€6,536 | -73.4% |
| Amounts payable within one year | 42/48 | €8,906 | €2,370 | -€6,536 | -73.4% |
| Trade debts | 44 | €280 | €347 | +€67 | +24.0% |
| Suppliers | 440/4 | €280 | €347 | +€67 | +24.0% |
| Taxes, remuneration and social security | 45 | €8,626 | €2,023 | -€6,603 | -76.6% |
| Taxes | 450/3 | €8,626 | €2,023 | -€6,603 | -76.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €192 | €0 | -€192 | -100.0% |
| Other operating charges | 640/8 | €2,424 | €1,223 | -€1,201 | -49.6% |
| Gross operating margin | 9900 | €37,596 | €7,947 | -€29,648 | -78.9% |
| Operating profit (loss) | 9901 | €34,980 | €6,725 | -€28,255 | -80.8% |
| Financial income | 75/76B | €173 | €406 | +€233 | +134.7% |
| Recurring financial income | 75 | €173 | €406 | +€233 | +134.7% |
| Financial charges | 65/66B | €421 | €311 | -€110 | -26.1% |
| Recurring financial charges | 65 | €421 | €311 | -€110 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €34,732 | €6,820 | -€27,913 | -80.4% |
| Income taxes | 67/77 | €8,626 | €2,023 | -€6,603 | -76.6% |
| Profit (loss) for the period | 9904 | €26,106 | €4,797 | -€21,309 | -81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,106 | €4,797 | -€21,309 | -81.6% |
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 5 October 2026 via checked.be.