VANWOLLEGHEM BERT & C°: 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.
VANWOLLEGHEM BERT & C°
Largest movements
- Cash +€56,077
up €56,077 (+19.9%), from €281,856 to €337,934
mainly Net result for the year (+€103,485) and Tax, wage and social debts (+€2,129)
- Current investments +€46,742
up €46,742 (+9.0%), from €520,921 to €567,663
- Reserves +€103,485
up €103,485 (+13.1%), from €787,582 to €891,067
- Gross operating margin +€11,622
up €11,622 (+9.7%), from €120,335 to €131,957
- Taxes +€3,364
up €3,364 (+8.7%), from €38,538 to €41,902
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 | €842,828 | €947,326 | +€104,498 | +12.4% |
| Current assets | 29/58 | €842,828 | €947,326 | +€104,498 | +12.4% |
| Stocks and contracts in progress | 3 | €6,583 | €6,583 | = | 0.0% |
| Stocks | 30/36 | €6,583 | €6,583 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,203 | €34,843 | +€1,640 | +4.9% |
| Trade receivables | 40 | €33,203 | €34,843 | +€1,640 | +4.9% |
| Current investments | 50/53 | €520,921 | €567,663 | +€46,742 | +9.0% |
| Cash at bank and in hand | 54/58 | €281,856 | €337,934 | +€56,077 | +19.9% |
| Deferred charges and accrued income | 490/1 | €265 | €304 | +€39 | +14.6% |
| Total equity and liabilities | 10/49 | €842,828 | €947,326 | +€104,498 | +12.4% |
| Equity | 10/15 | €806,182 | €909,667 | +€103,485 | +12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €787,582 | €891,067 | +€103,485 | +13.1% |
| Distributable reserves | 133 | €787,582 | €891,067 | +€103,485 | +13.1% |
| Amounts payable | 17/49 | €36,646 | €37,659 | +€1,013 | +2.8% |
| Amounts payable within one year | 42/48 | €36,646 | €37,659 | +€1,013 | +2.8% |
| Trade debts | 44 | €27 | €148 | +€122 | +459% |
| Suppliers | 440/4 | €27 | €148 | +€122 | +459% |
| Taxes, remuneration and social security | 45 | €26,143 | €28,272 | +€2,129 | +8.1% |
| Taxes | 450/3 | €26,143 | €28,272 | +€2,129 | +8.1% |
| Other amounts payable | 47/48 | €10,476 | €9,239 | -€1,238 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €483 | - | -€483 | |
| Other operating charges | 640/8 | €1,744 | €1,197 | -€547 | -31.4% |
| Gross operating margin | 9900 | €120,335 | €131,957 | +€11,622 | +9.7% |
| Operating profit (loss) | 9901 | €118,109 | €130,760 | +€12,651 | +10.7% |
| Financial income | 75/76B | €16,177 | €14,998 | -€1,179 | -7.3% |
| Recurring financial income | 75 | €16,177 | €14,998 | -€1,179 | -7.3% |
| Financial charges | 65/66B | €113 | €372 | +€259 | +229% |
| Recurring financial charges | 65 | €113 | €372 | +€259 | +229% |
| Profit (loss) for the period before taxes | 9903 | €134,173 | €145,387 | +€11,214 | +8.4% |
| Income taxes | 67/77 | €38,538 | €41,902 | +€3,364 | +8.7% |
| Profit (loss) for the period | 9904 | €95,635 | €103,485 | +€7,850 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €95,635 | €103,485 | +€7,850 | +8.2% |
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 22 October 2026 via checked.be.