VANSCHOONBEEK FARMA: 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.
VANSCHOONBEEK FARMA
Largest movements
- Cash -€141,584
down €141,584 (-72.6%), from €194,962 to €53,378
mainly Contributions, distributions and other (-€810,000) and Debts after one year (-€76,366)
- Receivables within one year -€45,083
down €45,083 (-15.8%), from €284,697 to €239,614
of which Trade receivables: -€133,377
- Reserves -€587,260
down €587,260 (-71.7%), from €819,360 to €232,100
of which Distributable reserves: -€587,260
- Other debts +€485,132
up €485,132 (+22538.8%), from €2,152 to €487,284
- Debts after one year -€76,366
down €76,366 (-10.9%), from €699,859 to €623,493
- Gross operating margin -€57,800
down €57,800 (-18.4%), from €313,553 to €255,752
- Financial income +€46,000
new in 2025: €46,000
- Taxes -€15,631
down €15,631 (-22.8%), from €68,546 to €52,915
- Depreciation +€7,170
up €7,170 (+146.8%), from €4,886 to €12,055
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 | €1,700,441 | €1,501,717 | -€198,724 | -11.7% |
| Fixed assets | 21/28 | €1,220,201 | €1,208,145 | -€12,055 | -1.0% |
| Tangible fixed assets | 22/27 | €56,095 | €44,040 | -€12,055 | -21.5% |
| Plant, machinery and equipment | 23 | €2,118 | €1,870 | -€248 | -11.7% |
| Furniture and vehicles | 24 | €53,977 | €42,170 | -€11,807 | -21.9% |
| Financial fixed assets | 28 | €1,164,105 | €1,164,105 | = | 0.0% |
| Current assets | 29/58 | €480,241 | €293,572 | -€186,669 | -38.9% |
| Amounts receivable within one year | 40/41 | €284,697 | €239,614 | -€45,083 | -15.8% |
| Trade receivables | 40 | €244,877 | €111,500 | -€133,377 | -54.5% |
| Other amounts receivable | 41 | €39,820 | €128,114 | +€88,294 | +221.7% |
| Cash at bank and in hand | 54/58 | €194,962 | €53,378 | -€141,584 | -72.6% |
| Deferred charges and accrued income | 490/1 | €582 | €580 | -€2 | -0.3% |
| Total equity and liabilities | 10/49 | €1,700,441 | €1,501,717 | -€198,724 | -11.7% |
| Equity | 10/15 | €837,960 | €250,700 | -€587,260 | -70.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €819,360 | €232,100 | -€587,260 | -71.7% |
| Tax-exempt reserves | 132 | €132 | €132 | = | 0.0% |
| Distributable reserves | 133 | €819,228 | €231,968 | -€587,260 | -71.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €862,481 | €1,251,017 | +€388,536 | +45.0% |
| Amounts payable after more than one year | 17 | €699,859 | €623,493 | -€76,366 | -10.9% |
| Financial debts | 170/4 | €699,859 | €623,493 | -€76,366 | -10.9% |
| Amounts payable within one year | 42/48 | €151,197 | €624,764 | +€473,566 | +313.2% |
| Current portion of amounts payable after more than one year | 42 | €75,229 | €76,366 | +€1,137 | +1.5% |
| Financial debts | 43 | €25,119 | €20,210 | -€4,909 | -19.5% |
| Credit institutions | 430/8 | €25,119 | €20,210 | -€4,909 | -19.5% |
| Trade debts | 44 | €0 | €6,335 | +€6,335 | |
| Suppliers | 440/4 | €0 | €6,335 | +€6,335 | |
| Taxes, remuneration and social security | 45 | €48,697 | €34,568 | -€14,129 | -29.0% |
| Taxes | 450/3 | €48,697 | €34,568 | -€14,129 | -29.0% |
| Other amounts payable | 47/48 | €2,152 | €487,284 | +€485,132 | +22538.8% |
| Accrued charges and deferred income | 492/3 | €11,425 | €2,760 | -€8,665 | -75.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,886 | €12,055 | +€7,170 | +146.8% |
| Other operating charges | 640/8 | €1,162 | €1,141 | -€21 | -1.8% |
| Gross operating margin | 9900 | €313,553 | €255,752 | -€57,800 | -18.4% |
| Operating profit (loss) | 9901 | €307,505 | €242,556 | -€64,949 | -21.1% |
| Financial income | 75/76B | - | €46,000 | +€46,000 | |
| Recurring financial income | 75 | - | €46,000 | +€46,000 | |
| Financial charges | 65/66B | €15,017 | €12,900 | -€2,117 | -14.1% |
| Recurring financial charges | 65 | €15,017 | €12,900 | -€2,117 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €292,488 | €275,655 | -€16,833 | -5.8% |
| Income taxes | 67/77 | €68,546 | €52,915 | -€15,631 | -22.8% |
| Profit (loss) for the period | 9904 | €223,942 | €222,740 | -€1,202 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €223,942 | €222,740 | -€1,202 | -0.5% |
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 29 September 2026 via checked.be.