Kevin VAN dER PLAS: what changed
Kevin VAN dER PLAS
Largest movements
- Receivables within one year +€37,214
up €37,214 (+13.4%), from €278,179 to €315,393
of which Other amounts receivable: +€36,958
- Cash +€24,968
up €24,968 (+1,988%), from €1,256 to €26,224
mainly Net result for the year (+€59,155) and Short-term financial debts (+€41,775)
- Tangible fixed assets +€21,749
up €21,749 (+50.5%), from €43,109 to €64,859
of which Land and buildings: +€22,890
- Deferred charges and accrued income +€5,632
up €5,632 (+110%), from €5,105 to €10,736
- Profit (loss) carried forward +€59,155
up €59,155 (+28.1%), from -€210,700 to -€151,545
- Short-term financial debts +€41,775
up €41,775 (+20.3%), from €205,425 to €247,200
of which Credit institutions: +€33,000
- Debts after one year -€27,270
down €27,270 (-10.0%), from €272,700 to €245,430
- Other debts +€6,800
up €6,800 (+91.3%), from €7,446 to €14,245
- Trade debts +€6,530
up €6,530 (+107%), from €6,092 to €12,622
- Gross operating margin +€284,566
up €284,566, from -€203,353 to €81,213
- Financial charges +€16,162
up €16,162 (+294%), from €5,504 to €21,667
- Financial income +€5,003
up €5,003 (+258%), from €1,939 to €6,942
- Depreciation +€3,755
up €3,755 (+132%), from €2,851 to €6,606
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €327,649 | €417,212 | +€89,563 | +27.3% |
| Fixed assets | 21/28 | €43,109 | €64,859 | +€21,749 | +50.5% |
| Tangible fixed assets | 22/27 | €43,109 | €64,859 | +€21,749 | +50.5% |
| Land and buildings | 22 | €34,835 | €57,726 | +€22,890 | +65.7% |
| Plant, machinery and equipment | 23 | €2,455 | €1,954 | -€502 | -20.4% |
| Furniture and vehicles | 24 | €5,819 | €5,179 | -€639 | -11.0% |
| Current assets | 29/58 | €284,540 | €352,354 | +€67,814 | +23.8% |
| Amounts receivable within one year | 40/41 | €278,179 | €315,393 | +€37,214 | +13.4% |
| Trade receivables | 40 | €2,175 | €2,431 | +€255 | +11.7% |
| Other amounts receivable | 41 | €276,004 | €312,962 | +€36,958 | +13.4% |
| Cash at bank and in hand | 54/58 | €1,256 | €26,224 | +€24,968 | +1,988% |
| Deferred charges and accrued income | 490/1 | €5,105 | €10,736 | +€5,632 | +110% |
| Total equity and liabilities | 10/49 | €327,649 | €417,212 | +€89,563 | +27.3% |
| Equity | 10/15 | -€176,239 | -€117,084 | +€59,155 | +33.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €19,461 | €19,461 | = | 0.0% |
| Distributable reserves | 133 | €19,461 | €19,461 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€210,700 | -€151,545 | +€59,155 | +28.1% |
| Amounts payable | 17/49 | €503,888 | €534,296 | +€30,408 | +6.0% |
| Amounts payable after more than one year | 17 | €272,700 | €245,430 | -€27,270 | -10.0% |
| Financial debts | 170/4 | €272,700 | €245,430 | -€27,270 | -10.0% |
| Amounts payable within one year | 42/48 | €226,070 | €277,686 | +€51,616 | +22.8% |
| Financial debts | 43 | €205,425 | €247,200 | +€41,775 | +20.3% |
| Credit institutions | 430/8 | - | €33,000 | +€33,000 | |
| Other loans | 439 | €205,425 | €214,200 | +€8,775 | +4.3% |
| Trade debts | 44 | €6,092 | €12,622 | +€6,530 | +107% |
| Suppliers | 440/4 | €6,092 | €12,622 | +€6,530 | +107% |
| Taxes, remuneration and social security | 45 | €7,107 | €3,618 | -€3,489 | -49.1% |
| Taxes | 450/3 | €7,107 | €3,618 | -€3,489 | -49.1% |
| Other amounts payable | 47/48 | €7,446 | €14,245 | +€6,800 | +91.3% |
| Accrued charges and deferred income | 492/3 | €5,118 | €11,180 | +€6,062 | +118% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,851 | €6,606 | +€3,755 | +132% |
| Other operating charges | 640/8 | €623 | €510 | -€114 | -18.3% |
| Gross operating margin | 9900 | -€203,353 | €81,213 | +€284,566 | |
| Operating profit (loss) | 9901 | -€206,827 | €74,098 | +€280,925 | |
| Financial income | 75/76B | €1,939 | €6,942 | +€5,003 | +258% |
| Recurring financial income | 75 | €1,939 | €6,942 | +€5,003 | +258% |
| Financial charges | 65/66B | €5,504 | €21,667 | +€16,162 | +294% |
| Recurring financial charges | 65 | €5,504 | €21,667 | +€16,162 | +294% |
| Profit (loss) for the period before taxes | 9903 | -€210,393 | €59,374 | +€269,766 | |
| Income taxes | 67/77 | €307 | €218 | -€89 | -28.9% |
| Profit (loss) for the period | 9904 | -€210,700 | €59,155 | +€269,855 | |
| Profit (loss) for the period to be appropriated | 9905 | -€210,700 | €59,155 | +€269,855 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.