DIRK VAN LAER & CO: what changed
What changed
DIRK VAN LAER & CO
NACE 43.221, Plumbing work
filed annual accounts (NBB)
Net result for the year
-€173
2024 · -€16,528+€16,354
Equity
€130,474
2024 · €130,647-€173
Cash
€540
2024 · €82+€458
Balance sheet total
€170,840
2024 · €165,168+€5,672
Largest movements
Assets
- Receivables within one year +€13,152
up €13,152 (+120%), from €10,970 to €24,122
of which Trade receivables: +€11,454
- Stocks and contracts -€5,822
down €5,822 (-29.5%), from €19,743 to €13,921
- Tangible fixed assets -€2,019
down €2,019 (-22.1%), from €9,128 to €7,109
Equity and liabilities
- Other debts -€16,331
down €16,331 (-75.9%), from €21,513 to €5,182
- Trade debts +€10,512
up €10,512 (+167%), from €6,307 to €16,819
- Short-term financial debts +€8,635
up €8,635 (+137%), from €6,281 to €14,916
- Tax, wage and social debts +€3,030
up €3,030 (+721%), from €420 to €3,450
Income statement
- Gross operating margin +€16,562
up €16,562, from -€7,106 to €9,456
- Financial charges -€4,004
down €4,004 (-66.7%), from €6,005 to €2,001
- Taxes +€2,039
up €2,039 (+102%), from €2,000 to €4,039
- Depreciation +€1,054
up €1,054 (+109%), from €965 to €2,019
- Financial income -€707
no longer reported in 2025 (was €707)
Change in the result, 2024 to 2025
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 2024
-€16,528
Gross operating margin
+€16,562
Staff costs
-€103
Depreciation
-€1,054
Other operating charges
-€309
Financial income
-€707
Financial charges
+€4,004
Taxes
-€2,039
Result 2025
-€173
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€8,177
Investment
€0
Financing
+€8,635
Cash 2024
€82
From operations (derived)
-€8,177
Net result for the year
-€173
Depreciation
+€2,019
Stocks and contracts
+€5,822
Receivables within one year
-€13,152
Deferred charges and accrued income
+€97
Trade debts
+€10,512
Tax, wage and social debts
+€3,030
Other debts
-€16,331
Financing
+€8,635
Short-term financial debts
+€8,635
Cash 2025
€540
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,168 | €170,840 | +€5,672 | +3.4% |
| Fixed assets | 21/28 | €9,128 | €7,109 | -€2,019 | -22.1% |
| Tangible fixed assets | 22/27 | €9,128 | €7,109 | -€2,019 | -22.1% |
| Furniture and vehicles | 24 | €9,128 | €7,109 | -€2,019 | -22.1% |
| Current assets | 29/58 | €156,040 | €163,731 | +€7,691 | +4.9% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €19,743 | €13,921 | -€5,822 | -29.5% |
| Stocks | 30/36 | €19,743 | €13,921 | -€5,822 | -29.5% |
| Amounts receivable within one year | 40/41 | €10,970 | €24,122 | +€13,152 | +120% |
| Trade receivables | 40 | €7,731 | €19,185 | +€11,454 | +148% |
| Other amounts receivable | 41 | €3,240 | €4,937 | +€1,698 | +52.4% |
| Cash at bank and in hand | 54/58 | €82 | €540 | +€458 | +558% |
| Deferred charges and accrued income | 490/1 | €245 | €147 | -€97 | -39.7% |
| Total equity and liabilities | 10/49 | €165,168 | €170,840 | +€5,672 | +3.4% |
| Equity | 10/15 | €130,647 | €130,474 | -€173 | -0.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Contributions outside capital | 11 | €50,000 | €50,000 | = | 0.0% |
| Other | 1109/19 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €80,647 | €80,647 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Legal reserve | 130 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €72,147 | €72,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€173 | -€173 | |
| Amounts payable | 17/49 | €34,521 | €40,367 | +€5,846 | +16.9% |
| Amounts payable within one year | 42/48 | €34,521 | €40,367 | +€5,846 | +16.9% |
| Financial debts | 43 | €6,281 | €14,916 | +€8,635 | +137% |
| Credit institutions | 430/8 | €6,281 | €14,916 | +€8,635 | +137% |
| Trade debts | 44 | €6,307 | €16,819 | +€10,512 | +167% |
| Suppliers | 440/4 | €6,307 | €16,819 | +€10,512 | +167% |
| Taxes, remuneration and social security | 45 | €420 | €3,450 | +€3,030 | +721% |
| Taxes | 450/3 | €420 | €3,450 | +€3,030 | +721% |
| Other amounts payable | 47/48 | €21,513 | €5,182 | -€16,331 | -75.9% |
| Remuneration, social security and pensions | 62 | - | €103 | +€103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €965 | €2,019 | +€1,054 | +109% |
| Other operating charges | 640/8 | €1,158 | €1,466 | +€309 | +26.6% |
| Gross operating margin | 9900 | -€7,106 | €9,456 | +€16,562 | |
| Operating profit (loss) | 9901 | -€9,229 | €5,867 | +€15,097 | |
| Financial income | 75/76B | €707 | - | -€707 | |
| Recurring financial income | 75 | €707 | - | -€707 | |
| Financial charges | 65/66B | €6,005 | €2,001 | -€4,004 | -66.7% |
| Recurring financial charges | 65 | €6,005 | €2,001 | -€4,004 | -66.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,528 | €3,866 | +€18,394 | |
| Income taxes | 67/77 | €2,000 | €4,039 | +€2,039 | +102% |
| Profit (loss) for the period | 9904 | -€16,528 | -€173 | +€16,354 | +99.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,528 | -€173 | +€16,354 | +99.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.