F.VAN DEN DAELEN: 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.
F.VAN DEN DAELEN
Largest movements
- Cash -€89,748
down €89,748 (-80.3%), from €111,765 to €22,017
mainly Net result for the year (-€61,111) and Receivables within one year (-€35,448)
- Receivables within one year +€35,448
up €35,448 (+68.6%), from €51,702 to €87,150
of which Other amounts receivable: +€36,909
- Tangible fixed assets -€29,379
down €29,379 (-39.9%), from €73,716 to €44,337
of which Furniture and vehicles: -€29,379
- Profit (loss) carried forward -€61,111
down €61,111 (-39.2%), from €155,796 to €94,685
- Tax, wage and social debts -€11,965
down €11,965 (-20.2%), from €59,284 to €47,319
- Trade debts -€8,608
down €8,608 (-61.3%), from €14,049 to €5,440
- Gross operating margin -€233,111
down €233,111, from €208,298 to -€24,813
- Taxes -€42,488
down €42,488 (-99.2%), from €42,847 to €359
- Financial charges -€28,469
down €28,469 (-83.9%), from €33,921 to €5,452
- Depreciation +€13,540
up €13,540 (+85.5%), from €15,839 to €29,379
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 | €238,229 | €156,545 | -€81,684 | -34.3% |
| Fixed assets | 21/28 | €74,116 | €44,737 | -€29,379 | -39.6% |
| Tangible fixed assets | 22/27 | €73,716 | €44,337 | -€29,379 | -39.9% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €73,716 | €44,337 | -€29,379 | -39.9% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €164,113 | €111,808 | -€52,305 | -31.9% |
| Amounts receivable within one year | 40/41 | €51,702 | €87,150 | +€35,448 | +68.6% |
| Trade receivables | 40 | €23,988 | €22,527 | -€1,461 | -6.1% |
| Other amounts receivable | 41 | €27,714 | €64,623 | +€36,909 | +133% |
| Cash at bank and in hand | 54/58 | €111,765 | €22,017 | -€89,748 | -80.3% |
| Deferred charges and accrued income | 490/1 | €646 | €2,641 | +€1,995 | +309% |
| Total equity and liabilities | 10/49 | €238,229 | €156,545 | -€81,684 | -34.3% |
| Equity | 10/15 | €164,896 | €103,785 | -€61,111 | -37.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,100 | €4,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,100 | €4,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,100 | €4,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,796 | €94,685 | -€61,111 | -39.2% |
| Amounts payable | 17/49 | €73,333 | €52,760 | -€20,573 | -28.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €73,333 | €52,760 | -€20,573 | -28.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €14,049 | €5,440 | -€8,608 | -61.3% |
| Suppliers | 440/4 | €14,049 | €5,440 | -€8,608 | -61.3% |
| Taxes, remuneration and social security | 45 | €59,284 | €47,319 | -€11,965 | -20.2% |
| Taxes | 450/3 | €59,284 | €47,319 | -€11,965 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,839 | €29,379 | +€13,540 | +85.5% |
| Other operating charges | 640/8 | €3,504 | €2,010 | -€1,494 | -42.6% |
| Gross operating margin | 9900 | €208,298 | -€24,813 | -€233,111 | |
| Operating profit (loss) | 9901 | €188,955 | -€56,202 | -€245,157 | |
| Financial income | 75/76B | €249 | €902 | +€653 | +262% |
| Recurring financial income | 75 | €249 | €902 | +€653 | +262% |
| Financial charges | 65/66B | €33,921 | €5,452 | -€28,469 | -83.9% |
| Recurring financial charges | 65 | €33,921 | €5,452 | -€28,469 | -83.9% |
| Profit (loss) for the period before taxes | 9903 | €155,284 | -€60,752 | -€216,036 | |
| Income taxes | 67/77 | €42,847 | €359 | -€42,488 | -99.2% |
| Profit (loss) for the period | 9904 | €112,437 | -€61,111 | -€173,548 | |
| Profit (loss) for the period to be appropriated | 9905 | €112,437 | -€61,111 | -€173,548 |
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 26 October 2026 via checked.be.