VANS BUNKERS: 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.
What changed
VANS BUNKERS
NACE 46.810, Wholesale of solid, liquid and gaseous fuels and related products
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€37,552
2023 · -€191,894+€229,446
Equity
€70,088
2023 · €32,536+€37,552
Cash
€332,190
2023 · €1.7m-€1.4m
Balance sheet total
€6.1m
2023 · €9.2m-€3.1m
Largest movements
Assets
- Receivables within one year -€2.3m
down €2.3m (-46.5%), from €5.0m to €2.7m
of which Trade receivables: -€2.3m
- Cash -€1.4m
down €1.4m (-80.8%), from €1.7m to €332,190
mainly Short-term financial debts (-€1.7m) and Trade debts (-€1.6m)
- Tangible fixed assets +€585,186
up €585,186 (+31.1%), from €1.9m to €2.5m
of which Furniture and vehicles: +€656,087
- Deferred charges and accrued income +€163,761
up €163,761 (+699.6%), from €23,409 to €187,170
- Stocks and contracts -€136,292
down €136,292 (-24.7%), from €552,402 to €416,110
Equity and liabilities
- Short-term financial debts -€1.7m
down €1.7m (-85.0%), from €2.0m to €292,936
- Trade debts -€1.6m
down €1.6m (-42.9%), from €3.7m to €2.1m
- Debts after one year -€145,849
down €145,849 (-4.8%), from €3.0m to €2.9m
of which Other amounts payable: -€2.0m
- Accrued charges and deferred income +€132,046
up €132,046 (+4035.6%), from €3,272 to €135,318
- Tax, wage and social debts +€122,361
up €122,361 (+49.8%), from €245,717 to €368,078
of which Taxes: +€101,063
Income statement
- Turnover +€16.7m
up €16.7m (+43.5%), from €38.3m to €54.9m
- Goods and materials +€16.4m
up €16.4m (+44.4%), from €36.9m to €53.2m
of which Purchases: +€16.0m
From the 2023 result to the 2024 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.
Result 2023
-€191,894
Turnover
+€16.7m
Other operating income
-€28,316
Goods and materials
-€16.4m
Services and other goods
-€173,409
Staff costs
-€27,142
Depreciation
-€24,426
Write-downs
+€286
Other operating charges
+€1,613
Financial income
+€410,114
Financial charges
-€228,502
Taxes
+€134
Result 2024
€37,552
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€1.3m
Investment
-€846,909
Financing
-€1.8m
Cash 2023
€1.7m
From operations (derived)
+€1.3m
Net result for the year
+€37,552
Depreciation
+€280,849
Stocks and contracts
+€136,292
Receivables within one year
+€2.3m
Deferred charges and accrued income
-€163,761
Trade debts
-€1.6m
Tax, wage and social debts
+€122,361
Advances received
-€30,848
Other debts
+€2,796
Accrued charges and deferred income
+€132,046
Investment (derived)
-€846,909
Investment in fixed assets (net)
-€846,909
Financing
-€1.8m
Debts after one year
-€145,849
Current portion of long-term debt
+€2,971
Short-term financial debts
-€1.7m
Cash 2024
€332,190
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,219,867 | €6,099,077 | -€3.1m | -33.8% |
| Fixed assets | 21/28 | €1,932,685 | €2,498,745 | +€566,060 | +29.3% |
| Intangible fixed assets | 21 | €27,255 | €8,128 | -€19,126 | -70.2% |
| Tangible fixed assets | 22/27 | €1,880,851 | €2,466,038 | +€585,186 | +31.1% |
| Land and buildings | 22 | €681,212 | €591,113 | -€90,099 | -13.2% |
| Plant, machinery and equipment | 23 | €3,012 | €26,870 | +€23,858 | +792.0% |
| Furniture and vehicles | 24 | €1,185,367 | €1,841,454 | +€656,087 | +55.3% |
| Leasing and similar rights | 25 | €11,259 | €6,600 | -€4,659 | -41.4% |
| Financial fixed assets | 28 | €24,579 | €24,579 | = | 0.0% |
| Other financial fixed assets | 284/8 | €24,579 | €24,579 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €24,579 | €24,579 | = | 0.0% |
| Current assets | 29/58 | €7,287,181 | €3,600,332 | -€3.7m | -50.6% |
| Stocks and contracts in progress | 3 | €552,402 | €416,110 | -€136,292 | -24.7% |
| Stocks | 30/36 | €552,402 | €416,110 | -€136,292 | -24.7% |
| Raw materials and consumables | 30/31 | - | €240,473 | +€240,473 | |
| Goods purchased for resale | 34 | €552,402 | €175,637 | -€376,765 | -68.2% |
| Amounts receivable within one year | 40/41 | €4,983,486 | €2,664,861 | -€2.3m | -46.5% |
| Trade receivables | 40 | €4,918,867 | €2,577,519 | -€2.3m | -47.6% |
| Other amounts receivable | 41 | €64,619 | €87,342 | +€22,722 | +35.2% |
| Cash at bank and in hand | 54/58 | €1,727,885 | €332,190 | -€1.4m | -80.8% |
| Deferred charges and accrued income | 490/1 | €23,409 | €187,170 | +€163,761 | +699.6% |
| Total equity and liabilities | 10/49 | €9,219,867 | €6,099,077 | -€3.1m | -33.8% |
| Equity | 10/15 | €32,536 | €70,088 | +€37,552 | +115.4% |
| Contributions | 10/11 | €648,057 | €648,057 | = | 0.0% |
| Revaluation surpluses | 12 | €400,000 | €350,000 | -€50,000 | -12.5% |
| Reserves | 13 | €862,414 | €912,414 | +€50,000 | +5.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €843,664 | €893,664 | +€50,000 | +5.9% |
| Profit (loss) carried forward | 14 | -€1,877,935 | -€1,840,383 | +€37,552 | +2.0% |
| Amounts payable | 17/49 | €9,187,331 | €6,028,989 | -€3.2m | -34.4% |
| Amounts payable after more than one year | 17 | €3,036,661 | €2,890,812 | -€145,849 | -4.8% |
| Financial debts | 170/4 | €1,036,661 | €2,890,812 | +€1.9m | +178.9% |
| Leasing and similar obligations | 172 | €6,768 | €2,024 | -€4,744 | -70.1% |
| Credit institutions | 173 | €1,029,894 | €888,788 | -€141,105 | -13.7% |
| Other loans | 174 | - | €2,000,000 | +€2.0m | |
| Other amounts payable | 178/9 | €2,000,000 | - | -€2.0m | |
| Amounts payable within one year | 42/48 | €6,147,398 | €3,002,858 | -€3.1m | -51.2% |
| Current portion of amounts payable after more than one year | 42 | €142,878 | €145,849 | +€2,971 | +2.1% |
| Financial debts | 43 | €1,953,156 | €292,936 | -€1.7m | -85.0% |
| Credit institutions | 430/8 | €1,953,156 | €292,936 | -€1.7m | -85.0% |
| Trade debts | 44 | €3,687,236 | €2,105,635 | -€1.6m | -42.9% |
| Suppliers | 440/4 | €3,687,236 | €2,105,635 | -€1.6m | -42.9% |
| Advances received on contracts in progress | 46 | €30,848 | - | -€30,848 | |
| Taxes, remuneration and social security | 45 | €245,717 | €368,078 | +€122,361 | +49.8% |
| Taxes | 450/3 | €207,377 | €308,441 | +€101,063 | +48.7% |
| Remuneration and social security | 454/9 | €38,340 | €59,637 | +€21,297 | +55.5% |
| Other amounts payable | 47/48 | €87,564 | €90,360 | +€2,796 | +3.2% |
| Accrued charges and deferred income | 492/3 | €3,272 | €135,318 | +€132,046 | +4035.6% |
| Operating income | 70/76A | €38,867,344 | €55,495,100 | +€16.6m | +42.8% |
| Turnover | 70 | €38,252,147 | €54,908,219 | +€16.7m | +43.5% |
| Other operating income | 74 | €615,197 | €586,882 | -€28,316 | -4.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €38,868,661 | €55,448,718 | +€16.6m | +42.7% |
| Goods for resale, raw materials and consumables | 60 | €36,858,371 | €53,215,350 | +€16.4m | +44.4% |
| Purchases | 600/8 | €37,102,693 | €53,079,058 | +€16.0m | +43.1% |
| Change in stocks: decrease (increase) | 609 | -€244,321 | €136,292 | +€380,613 | |
| Services and other goods | 61 | €1,401,755 | €1,575,164 | +€173,409 | +12.4% |
| Remuneration, social security and pensions | 62 | €337,088 | €364,230 | +€27,142 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €256,424 | €280,849 | +€24,426 | +9.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €286 | - | -€286 | |
| Other operating charges | 640/8 | €14,738 | €13,125 | -€1,613 | -10.9% |
| Operating profit (loss) | 9901 | -€1,317 | €46,382 | +€47,699 | |
| Financial income | 75/76B | €393 | €410,507 | +€410,114 | +104450.4% |
| Recurring financial income | 75 | €393 | €410,507 | +€410,114 | +104450.4% |
| Income from current assets | 751 | €344 | - | -€344 | |
| Other financial income | 752/9 | €49 | €410,507 | +€410,458 | +840585.3% |
| Financial charges | 65/66B | €190,460 | €418,962 | +€228,502 | +120.0% |
| Recurring financial charges | 65 | €190,460 | €418,962 | +€228,502 | +120.0% |
| Debt charges | 650 | €142,539 | €255,759 | +€113,220 | +79.4% |
| Other financial charges | 652/9 | €47,921 | €163,202 | +€115,282 | +240.6% |
| Profit (loss) for the period before taxes | 9903 | -€191,384 | €37,927 | +€229,312 | |
| Income taxes | 67/77 | €509 | €375 | -€134 | -26.4% |
| Taxes | 670/3 | €509 | €375 | -€134 | -26.4% |
| Profit (loss) for the period | 9904 | -€191,894 | €37,552 | +€229,446 | |
| Profit (loss) for the period to be appropriated | 9905 | -€191,894 | €37,552 | +€229,446 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.