VANSCHOUBROEK CONSTRUCTIONS: 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.
VANSCHOUBROEK CONSTRUCTIONS
Largest movements
- Stocks and contracts -€14,763
down €14,763 (-70.6%), from €20,914 to €6,151
of which Contracts in progress: -€13,931
- Cash +€9,094
up €9,094 (+143%), from €6,357 to €15,451
mainly Stocks and contracts (+€14,763) and Depreciation (+€8,646)
- Intangible fixed assets -€6,000
down €6,000 (-57.2%), from €10,488 to €4,488
- Other debts -€14,008
down €14,008 (-36.2%), from €38,655 to €24,647
- Profit (loss) carried forward +€1,117
up €1,117 (+37.4%), from -€2,986 to -€1,869
- Accrued charges and deferred income +€666
new in 2025: €666
- Taxes +€593
up €593 (+272%), from €218 to €810
- Depreciation -€576
down €576 (-6.2%), from €9,222 to €8,646
- Financial charges -€309
down €309 (-10.2%), from €3,027 to €2,718
- Gross operating margin +€294
up €294 (+2.0%), from €14,846 to €15,140
- Other operating charges -€223
down €223 (-10.1%), from €2,198 to €1,975
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.
Derived cash bridge
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 | €63,942 | €52,138 | -€11,804 | -18.5% |
| Fixed assets | 21/28 | €16,628 | €10,994 | -€5,634 | -33.9% |
| Intangible fixed assets | 21 | €10,488 | €4,488 | -€6,000 | -57.2% |
| Tangible fixed assets | 22/27 | €6,141 | €6,507 | +€366 | +6.0% |
| Plant, machinery and equipment | 23 | €3,223 | €4,413 | +€1,190 | +36.9% |
| Furniture and vehicles | 24 | €2,918 | €2,093 | -€824 | -28.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €47,314 | €41,144 | -€6,170 | -13.0% |
| Stocks and contracts in progress | 3 | €20,914 | €6,151 | -€14,763 | -70.6% |
| Stocks | 30/36 | €5,682 | €4,850 | -€832 | -14.6% |
| Contracts in progress | 37 | €15,232 | €1,301 | -€13,931 | -91.5% |
| Amounts receivable within one year | 40/41 | €17,938 | €17,646 | -€291 | -1.6% |
| Trade receivables | 40 | €14,449 | €11,822 | -€2,627 | -18.2% |
| Other amounts receivable | 41 | €3,489 | €5,824 | +€2,336 | +67.0% |
| Cash at bank and in hand | 54/58 | €6,357 | €15,451 | +€9,094 | +143% |
| Deferred charges and accrued income | 490/1 | €2,105 | €1,895 | -€210 | -10.0% |
| Total equity and liabilities | 10/49 | €63,942 | €52,138 | -€11,804 | -18.5% |
| Equity | 10/15 | €18,117 | €19,234 | +€1,117 | +6.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €2,103 | €2,103 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,103 | €2,103 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,986 | -€1,869 | +€1,117 | +37.4% |
| Amounts payable | 17/49 | €45,825 | €32,904 | -€12,921 | -28.2% |
| Amounts payable within one year | 42/48 | €45,825 | €32,239 | -€13,587 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €6,465 | €6,823 | +€358 | +5.5% |
| Suppliers | 440/4 | €6,465 | €6,823 | +€358 | +5.5% |
| Taxes, remuneration and social security | 45 | €706 | €769 | +€63 | +8.9% |
| Taxes | 450/3 | €706 | €769 | +€63 | +8.9% |
| Other amounts payable | 47/48 | €38,655 | €24,647 | -€14,008 | -36.2% |
| Accrued charges and deferred income | 492/3 | - | €666 | +€666 | |
| Remuneration, social security and pensions | 62 | €59 | €0 | -€59 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,222 | €8,646 | -€576 | -6.2% |
| Other operating charges | 640/8 | €2,198 | €1,975 | -€223 | -10.1% |
| Non-recurring operating charges | 66A | €18 | €0 | -€18 | -100% |
| Gross operating margin | 9900 | €14,846 | €15,140 | +€294 | +2.0% |
| Operating profit (loss) | 9901 | €3,349 | €4,519 | +€1,170 | +34.9% |
| Financial income | 75/76B | €90 | €126 | +€36 | +39.8% |
| Recurring financial income | 75 | €90 | €126 | +€36 | +39.8% |
| Financial charges | 65/66B | €3,027 | €2,718 | -€309 | -10.2% |
| Recurring financial charges | 65 | €3,027 | €2,718 | -€309 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €412 | €1,927 | +€1,515 | +367% |
| Income taxes | 67/77 | €218 | €810 | +€593 | +272% |
| Profit (loss) for the period | 9904 | €195 | €1,117 | +€922 | +473% |
| Profit (loss) for the period to be appropriated | 9905 | €195 | €1,117 | +€922 | +473% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.