DE VAN'S: 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.
DE VAN'S
Largest movements
- Receivables within one year +€21,850
up €21,850 (+189.4%), from €11,537 to €33,387
of which Other amounts receivable: +€19,500
- Cash -€7,190
down €7,190 (-92.6%), from €7,763 to €573
mainly Receivables within one year (-€21,850) and Accrued charges and deferred income (-€2,586)
- Tangible fixed assets -€6,849
down €6,849 (-16.9%), from €40,621 to €33,772
- Profit (loss) carried forward +€5,645
up €5,645 (+36.0%), from -€15,668 to -€10,024
- Reserves +€3,739
up €3,739 (+30.0%), from €12,471 to €16,210
of which Distributable reserves: +€3,739
- Accrued charges and deferred income -€2,586
no longer reported in 2024 (was €2,586)
- Gross operating margin +€4,011
up €4,011 (+25.0%), from €16,071 to €20,082
- Financial income -€630
down €630 (-99.9%), from €630 to €0
of which Non-recurring financial income: -€630
- Taxes +€374
new in 2024: €374
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,849 | €70,660 | +€7,811 | +12.4% |
| Fixed assets | 21/28 | €43,549 | €36,700 | -€6,849 | -15.7% |
| Tangible fixed assets | 22/27 | €40,621 | €33,772 | -€6,849 | -16.9% |
| Land and buildings | 22 | €40,621 | €33,772 | -€6,849 | -16.9% |
| Financial fixed assets | 28 | €2,928 | €2,928 | = | 0.0% |
| Current assets | 29/58 | €19,301 | €33,960 | +€14,660 | +76.0% |
| Amounts receivable within one year | 40/41 | €11,537 | €33,387 | +€21,850 | +189.4% |
| Trade receivables | 40 | - | €2,350 | +€2,350 | |
| Other amounts receivable | 41 | €11,537 | €31,037 | +€19,500 | +169.0% |
| Cash at bank and in hand | 54/58 | €7,763 | €573 | -€7,190 | -92.6% |
| Total equity and liabilities | 10/49 | €62,849 | €70,660 | +€7,811 | +12.4% |
| Equity | 10/15 | €58,303 | €67,686 | +€9,383 | +16.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €12,471 | €16,210 | +€3,739 | +30.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,874 | €3,874 | = | 0.0% |
| Distributable reserves | 133 | €2,447 | €6,186 | +€3,739 | +152.8% |
| Profit (loss) carried forward | 14 | -€15,668 | -€10,024 | +€5,645 | +36.0% |
| Amounts payable | 17/49 | €4,547 | €2,974 | -€1,573 | -34.6% |
| Amounts payable within one year | 42/48 | €1,960 | €2,974 | +€1,014 | +51.7% |
| Trade debts | 44 | €1,960 | €2,600 | +€640 | +32.6% |
| Suppliers | 440/4 | €1,960 | €2,600 | +€640 | +32.6% |
| Taxes, remuneration and social security | 45 | - | €374 | +€374 | |
| Taxes | 450/3 | - | €374 | +€374 | |
| Accrued charges and deferred income | 492/3 | €2,586 | - | -€2,586 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,849 | €6,849 | = | 0.0% |
| Other operating charges | 640/8 | €3,401 | €3,448 | +€47 | +1.4% |
| Gross operating margin | 9900 | €16,071 | €20,082 | +€4,011 | +25.0% |
| Operating profit (loss) | 9901 | €5,821 | €9,785 | +€3,965 | +68.1% |
| Financial income | 75/76B | €630 | €0 | -€630 | -99.9% |
| Recurring financial income | 75 | €630 | €0 | -€630 | -99.9% |
| Non-recurring financial income | 76B | €630 | - | -€630 | |
| Financial charges | 65/66B | €74 | €29 | -€46 | -61.5% |
| Recurring financial charges | 65 | €74 | €29 | -€46 | -61.5% |
| Profit (loss) for the period before taxes | 9903 | €6,377 | €9,757 | +€3,380 | +53.0% |
| Income taxes | 67/77 | - | €374 | +€374 | |
| Profit (loss) for the period | 9904 | €6,377 | €9,383 | +€3,007 | +47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,377 | €9,383 | +€3,007 | +47.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.