Dr. Van de Vel Ingrid: 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.
Dr. Van de Vel Ingrid
Largest movements
- Receivables within one year +€16,245
up €16,245 (+19.0%), from €85,292 to €101,538
- Tangible fixed assets -€16,032
down €16,032 (-27.1%), from €59,246 to €43,214
of which Furniture and vehicles: -€13,495
- Other debts +€21,543
up €21,543 (+3,583%), from €601 to €22,145
- Current portion of long-term debt -€18,312
down €18,312 (-53.9%), from €33,967 to €15,655
- Debts after one year -€14,070
down €14,070 (-40.4%), from €34,814 to €20,744
- Reserves +€9,556
up €9,556 (+13.5%), from €70,961 to €80,517
of which Distributable reserves: +€9,556
- Depreciation -€20,617
down €20,617 (-52.4%), from €39,355 to €18,738
- Taxes +€7,136
up €7,136 (+92.7%), from €7,701 to €14,837
- Other operating charges +€5,449
up €5,449 (+1,169%), from €466 to €5,915
- Gross operating margin +€3,914
up €3,914 (+4.2%), from €92,190 to €96,105
- Financial charges -€1,433
down €1,433 (-35.7%), from €4,008 to €2,575
of which Financial charges: -€1,423
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 | €164,656 | €164,135 | -€521 | -0.3% |
| Fixed assets | 21/28 | €59,246 | €43,214 | -€16,032 | -27.1% |
| Tangible fixed assets | 22/27 | €59,246 | €43,214 | -€16,032 | -27.1% |
| Land and buildings | 22 | €9,714 | €6,298 | -€3,416 | -35.2% |
| Plant, machinery and equipment | 23 | €3,448 | €4,326 | +€878 | +25.5% |
| Furniture and vehicles | 24 | €46,084 | €32,590 | -€13,495 | -29.3% |
| Current assets | 29/58 | €105,410 | €120,920 | +€15,511 | +14.7% |
| Amounts receivable within one year | 40/41 | €85,292 | €101,538 | +€16,245 | +19.0% |
| Other amounts receivable | 41 | €85,292 | €101,538 | +€16,245 | +19.0% |
| Cash at bank and in hand | 54/58 | €20,117 | €19,383 | -€734 | -3.7% |
| Total equity and liabilities | 10/49 | €164,656 | €164,135 | -€521 | -0.3% |
| Equity | 10/15 | €77,161 | €86,717 | +€9,556 | +12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,961 | €80,517 | +€9,556 | +13.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €69,101 | €78,657 | +€9,556 | +13.8% |
| Amounts payable | 17/49 | €87,495 | €77,418 | -€10,077 | -11.5% |
| Amounts payable after more than one year | 17 | €34,814 | €20,744 | -€14,070 | -40.4% |
| Financial debts | 170/4 | €34,814 | €20,744 | -€14,070 | -40.4% |
| Amounts payable within one year | 42/48 | €52,680 | €56,674 | +€3,993 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €33,967 | €15,655 | -€18,312 | -53.9% |
| Trade debts | 44 | €1,968 | €1,658 | -€310 | -15.7% |
| Suppliers | 440/4 | €1,968 | €1,658 | -€310 | -15.7% |
| Taxes, remuneration and social security | 45 | €16,144 | €17,216 | +€1,072 | +6.6% |
| Taxes | 450/3 | €12,039 | €12,987 | +€948 | +7.9% |
| Remuneration and social security | 454/9 | €4,106 | €4,230 | +€124 | +3.0% |
| Other amounts payable | 47/48 | €601 | €22,145 | +€21,543 | +3,583% |
| Non-recurring operating income | 76A | - | €70 | +€70 | |
| Remuneration, social security and pensions | 62 | €20,296 | €20,591 | +€295 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,355 | €18,738 | -€20,617 | -52.4% |
| Other operating charges | 640/8 | €466 | €5,915 | +€5,449 | +1,169% |
| Gross operating margin | 9900 | €92,190 | €96,105 | +€3,914 | +4.2% |
| Operating profit (loss) | 9901 | €32,074 | €50,861 | +€18,787 | +58.6% |
| Financial charges | 65/66B | €4,008 | €2,575 | -€1,433 | -35.7% |
| Recurring financial charges | 65 | €3,998 | €2,575 | -€1,423 | -35.6% |
| Non-recurring financial charges | 66B | €10 | - | -€10 | |
| Profit (loss) for the period before taxes | 9903 | €28,066 | €48,286 | +€20,220 | +72.0% |
| Income taxes | 67/77 | €7,701 | €14,837 | +€7,136 | +92.7% |
| Profit (loss) for the period | 9904 | €20,365 | €33,449 | +€13,084 | +64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,365 | €33,449 | +€13,084 | +64.2% |
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 27 October 2026 via checked.be.