Vanslambrouck: 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.
Vanslambrouck
Largest movements
- Cash +€28,424
up €28,424 (+291.5%), from €9,751 to €38,175
mainly Net result for the year (+€25,967) and Depreciation (+€8,491)
- Tangible fixed assets -€8,491
down €8,491 (-5.0%), from €169,353 to €160,862
of which Plant, machinery and equipment: -€8,491
- Profit (loss) carried forward +€25,967
up €25,967 (+24.5%), from -€106,157 to -€80,190
- Current portion of long-term debt -€7,778
no longer reported in 2025 (was €7,778)
- Trade debts +€3,492
new in 2025: €3,492
- Accrued charges and deferred income +€3,180
new in 2025: €3,180
- Gross operating margin +€4,592
up €4,592 (+10.8%), from €42,447 to €47,038
- Taxes +€1,017
up €1,017 (+13.3%), from €7,639 to €8,656
- Financial charges -€489
down €489 (-77.0%), from €635 to €146
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 | €237,868 | €261,760 | +€23,892 | +10.0% |
| Fixed assets | 21/28 | €179,353 | €170,862 | -€8,491 | -4.7% |
| Tangible fixed assets | 22/27 | €169,353 | €160,862 | -€8,491 | -5.0% |
| Land and buildings | 22 | €84,445 | €84,445 | = | 0.0% |
| Plant, machinery and equipment | 23 | €84,908 | €76,417 | -€8,491 | -10.0% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €58,515 | €90,898 | +€32,383 | +55.3% |
| Amounts receivable within one year | 40/41 | €28,569 | €30,307 | +€1,738 | +6.1% |
| Trade receivables | 40 | €8,875 | €11,478 | +€2,603 | +29.3% |
| Other amounts receivable | 41 | €19,694 | €18,829 | -€864 | -4.4% |
| Cash at bank and in hand | 54/58 | €9,751 | €38,175 | +€28,424 | +291.5% |
| Deferred charges and accrued income | 490/1 | €20,195 | €22,416 | +€2,221 | +11.0% |
| Total equity and liabilities | 10/49 | €237,868 | €261,760 | +€23,892 | +10.0% |
| Equity | 10/15 | €227,445 | €253,413 | +€25,967 | +11.4% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Revaluation surpluses | 12 | €222,053 | €222,053 | = | 0.0% |
| Reserves | 13 | €12,392 | €12,392 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,110 | €4,110 | = | 0.0% |
| Other | 1319 | €4,110 | €4,110 | = | 0.0% |
| Distributable reserves | 133 | €8,282 | €8,282 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,157 | -€80,190 | +€25,967 | +24.5% |
| Amounts payable | 17/49 | €10,422 | €8,347 | -€2,075 | -19.9% |
| Amounts payable within one year | 42/48 | €10,422 | €5,167 | -€5,255 | -50.4% |
| Current portion of amounts payable after more than one year | 42 | €7,778 | - | -€7,778 | |
| Trade debts | 44 | - | €3,492 | +€3,492 | |
| Suppliers | 440/4 | - | €3,492 | +€3,492 | |
| Taxes, remuneration and social security | 45 | €2,644 | €1,135 | -€1,509 | -57.1% |
| Taxes | 450/3 | €2,644 | €1,135 | -€1,509 | -57.1% |
| Other amounts payable | 47/48 | - | €540 | +€540 | |
| Accrued charges and deferred income | 492/3 | - | €3,180 | +€3,180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,491 | €8,491 | = | 0.0% |
| Other operating charges | 640/8 | €4,551 | €4,693 | +€142 | +3.1% |
| Gross operating margin | 9900 | €42,447 | €47,038 | +€4,592 | +10.8% |
| Operating profit (loss) | 9901 | €29,405 | €33,855 | +€4,450 | +15.1% |
| Financial income | 75/76B | €753 | €915 | +€162 | +21.4% |
| Recurring financial income | 75 | €753 | €915 | +€162 | +21.4% |
| Financial charges | 65/66B | €635 | €146 | -€489 | -77.0% |
| Recurring financial charges | 65 | €635 | €146 | -€489 | -77.0% |
| Profit (loss) for the period before taxes | 9903 | €29,523 | €34,623 | +€5,101 | +17.3% |
| Income taxes | 67/77 | €7,639 | €8,656 | +€1,017 | +13.3% |
| Profit (loss) for the period | 9904 | €21,884 | €25,967 | +€4,083 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,884 | €25,967 | +€4,083 | +18.7% |
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 10 October 2026 via checked.be.