Wim Van Gasse: what changed
What changed
Wim Van Gasse
NACE 69.203, Activities of company auditors
filed annual accounts (NBB)
Net result for the year
€337,756
2025 · €333,024+€4,732
Equity
€1.1m
2025 · €933,205+€187,756
Cash
€153,188
2025 · €112,675+€40,513
Balance sheet total
€1.3m
2025 · €1.2m+€129,277
Largest movements
Assets
- Current investments +€50,000
up €50,000 (+14.3%), from €350,000 to €400,000
- Cash +€40,513
up €40,513 (+36.0%), from €112,675 to €153,188
mainly Net result for the year (+€337,756) and Depreciation (+€4,551)
- Tangible fixed assets +€31,779
up €31,779 (+367%), from €8,663 to €40,443
of which Furniture and vehicles: +€33,019
Equity and liabilities
- Reserves +€187,756
up €187,756 (+20.5%), from €914,605 to €1.1m
- Other debts -€47,862
down €47,862 (-22.9%), from €209,014 to €161,151
Income statement
- Gross operating margin +€14,832
up €14,832 (+3.4%), from €432,972 to €447,803
- Taxes +€9,064
up €9,064 (+7.2%), from €126,084 to €135,148
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€333,024
Gross operating margin
+€14,832
Depreciation
-€2,320
Other operating charges
-€102
Financial income
+€1,099
Financial charges
+€287
Taxes
-€9,064
Result 2026
€337,756
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€276,843
Investment
-€86,331
Financing
-€150,000
Cash 2025
€112,675
From operations (derived)
+€276,843
Net result for the year
+€337,756
Depreciation
+€4,551
Receivables within one year
-€6,084
Deferred charges and accrued income
-€901
Trade debts
-€1,056
Tax, wage and social debts
-€9,689
Other debts
-€47,862
Accrued charges and deferred income
+€128
Investment (derived)
-€86,331
Investment in fixed assets (net)
-€36,331
Current investments
-€50,000
Financing
-€150,000
Contributions, distributions and other
-€150,000
Cash 2026
€153,188
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,196,093 | €1,325,370 | +€129,277 | +10.8% |
| Fixed assets | 21/28 | €11,225 | €43,005 | +€31,779 | +283% |
| Tangible fixed assets | 22/27 | €8,663 | €40,443 | +€31,779 | +367% |
| Furniture and vehicles | 24 | - | €33,019 | +€33,019 | |
| Other tangible fixed assets | 26 | €8,663 | €7,424 | -€1,240 | -14.3% |
| Financial fixed assets | 28 | €2,562 | €2,562 | = | 0.0% |
| Current assets | 29/58 | €1,184,868 | €1,282,365 | +€97,498 | +8.2% |
| Amounts receivable after more than one year | 29 | €700,265 | €700,265 | = | 0.0% |
| Other amounts receivable | 291 | €700,265 | €700,265 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,978 | €11,062 | +€6,084 | +122% |
| Trade receivables | 40 | - | €119 | +€119 | |
| Other amounts receivable | 41 | €4,978 | €10,943 | +€5,965 | +120% |
| Current investments | 50/53 | €350,000 | €400,000 | +€50,000 | +14.3% |
| Cash at bank and in hand | 54/58 | €112,675 | €153,188 | +€40,513 | +36.0% |
| Deferred charges and accrued income | 490/1 | €16,950 | €17,850 | +€901 | +5.3% |
| Total equity and liabilities | 10/49 | €1,196,093 | €1,325,370 | +€129,277 | +10.8% |
| Equity | 10/15 | €933,205 | €1,120,960 | +€187,756 | +20.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €914,605 | €1,102,360 | +€187,756 | +20.5% |
| Distributable reserves | 133 | €914,605 | €1,102,360 | +€187,756 | +20.5% |
| Amounts payable | 17/49 | €262,889 | €204,410 | -€58,479 | -22.2% |
| Amounts payable within one year | 42/48 | €255,981 | €197,374 | -€58,607 | -22.9% |
| Financial debts | 43 | €35,000 | €35,000 | = | 0.0% |
| Credit institutions | 430/8 | €35,000 | €35,000 | = | 0.0% |
| Trade debts | 44 | €2,279 | €1,223 | -€1,056 | -46.3% |
| Suppliers | 440/4 | €2,279 | €1,223 | -€1,056 | -46.3% |
| Taxes, remuneration and social security | 45 | €9,689 | - | -€9,689 | |
| Taxes | 450/3 | €9,689 | - | -€9,689 | |
| Other amounts payable | 47/48 | €209,014 | €161,151 | -€47,862 | -22.9% |
| Accrued charges and deferred income | 492/3 | €6,908 | €7,035 | +€128 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,231 | €4,551 | +€2,320 | +104% |
| Other operating charges | 640/8 | €1,442 | €1,543 | +€102 | +7.0% |
| Gross operating margin | 9900 | €432,972 | €447,803 | +€14,832 | +3.4% |
| Operating profit (loss) | 9901 | €429,299 | €441,709 | +€12,410 | +2.9% |
| Financial income | 75/76B | €34,151 | €35,250 | +€1,099 | +3.2% |
| Recurring financial income | 75 | €34,151 | €35,250 | +€1,099 | +3.2% |
| Financial charges | 65/66B | €4,343 | €4,055 | -€287 | -6.6% |
| Recurring financial charges | 65 | €4,343 | €4,055 | -€287 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €459,108 | €472,904 | +€13,796 | +3.0% |
| Income taxes | 67/77 | €126,084 | €135,148 | +€9,064 | +7.2% |
| Profit (loss) for the period | 9904 | €333,024 | €337,756 | +€4,732 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €333,024 | €337,756 | +€4,732 | +1.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 May 2025 and 31 May 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.