DOUR VANCAU: 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.
DOUR VANCAU
Largest movements
- Cash +€14,646
up €14,646 (+71.0%), from €20,619 to €35,265
mainly Other debts (+€30,413) and Net result for the year (+€23,515)
- Tangible fixed assets +€10,082
up €10,082 (+71.6%), from €14,090 to €24,172
of which Plant, machinery and equipment: +€15,840
- Other debts +€30,413
up €30,413 (+8.6%), from €354,433 to €384,846
- Profit (loss) carried forward +€13,515
up €13,515 (+8.1%), from €167,000 to €180,515
- Debts after one year -€10,561
down €10,561 (-79.9%), from €13,220 to €2,659
- Tax, wage and social debts -€8,687
down €8,687 (-84.1%), from €10,324 to €1,637
- Gross operating margin +€21,337
up €21,337 (+109%), from €19,557 to €40,894
- Depreciation -€6,446
down €6,446 (-52.8%), from €12,204 to €5,758
- Taxes +€5,712
new in 2024: €5,712
- Financial charges +€1,154
up €1,154 (+31.8%), from €3,626 to €4,780
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.
Derived cash bridge
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 | €756,872 | €775,147 | +€18,275 | +2.4% |
| Fixed assets | 21/28 | €717,447 | €727,529 | +€10,082 | +1.4% |
| Tangible fixed assets | 22/27 | €14,090 | €24,172 | +€10,082 | +71.6% |
| Plant, machinery and equipment | 23 | - | €15,840 | +€15,840 | |
| Furniture and vehicles | 24 | €14,090 | €8,332 | -€5,758 | -40.9% |
| Financial fixed assets | 28 | €703,357 | €703,357 | = | 0.0% |
| Current assets | 29/58 | €39,425 | €47,618 | +€8,193 | +20.8% |
| Amounts receivable within one year | 40/41 | €4,987 | €3,228 | -€1,759 | -35.3% |
| Trade receivables | 40 | €4,987 | - | -€4,987 | |
| Other amounts receivable | 41 | - | €3,228 | +€3,228 | |
| Cash at bank and in hand | 54/58 | €20,619 | €35,265 | +€14,646 | +71.0% |
| Deferred charges and accrued income | 490/1 | €13,819 | €9,125 | -€4,694 | -34.0% |
| Total equity and liabilities | 10/49 | €756,872 | €775,147 | +€18,275 | +2.4% |
| Equity | 10/15 | €371,600 | €385,115 | +€13,515 | +3.6% |
| Contributions | 10/11 | €186,000 | €186,000 | = | 0.0% |
| Capital | 10 | €186,000 | €186,000 | = | 0.0% |
| Issued capital | 100 | €186,000 | €186,000 | = | 0.0% |
| Reserves | 13 | €18,600 | €18,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,600 | €18,600 | = | 0.0% |
| Legal reserve | 130 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €167,000 | €180,515 | +€13,515 | +8.1% |
| Amounts payable | 17/49 | €385,272 | €390,032 | +€4,760 | +1.2% |
| Amounts payable after more than one year | 17 | €13,220 | €2,659 | -€10,561 | -79.9% |
| Financial debts | 170/4 | €13,220 | €2,659 | -€10,561 | -79.9% |
| Amounts payable within one year | 42/48 | €372,052 | €387,373 | +€15,321 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €7,295 | €890 | -€6,405 | -87.8% |
| Taxes, remuneration and social security | 45 | €10,324 | €1,637 | -€8,687 | -84.1% |
| Taxes | 450/3 | €10,324 | €1,637 | -€8,687 | -84.1% |
| Other amounts payable | 47/48 | €354,433 | €384,846 | +€30,413 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,204 | €5,758 | -€6,446 | -52.8% |
| Other operating charges | 640/8 | €1,061 | €1,129 | +€68 | +6.4% |
| Gross operating margin | 9900 | €19,557 | €40,894 | +€21,337 | +109% |
| Operating profit (loss) | 9901 | €6,292 | €34,007 | +€27,715 | +440% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Non-recurring financial income | 76B | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,626 | €4,780 | +€1,154 | +31.8% |
| Recurring financial charges | 65 | €3,626 | €4,780 | +€1,154 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | €2,667 | €29,227 | +€26,560 | +996% |
| Income taxes | 67/77 | - | €5,712 | +€5,712 | |
| Profit (loss) for the period | 9904 | €2,667 | €23,515 | +€20,848 | +782% |
| Profit (loss) for the period to be appropriated | 9905 | €2,667 | €23,515 | +€20,848 | +782% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.