Lars van den Dungen: what changed
Lars van den Dungen
Largest movements
- Receivables within one year -€37,136
down €37,136 (-53.6%), from €69,235 to €32,099
of which Trade receivables: -€36,399
- Deferred charges and accrued income +€2,707
up €2,707 (+3,255%), from €83 to €2,790
- Tangible fixed assets -€891
down €891 (-27.0%), from €3,304 to €2,413
- Reserves -€45,307
no longer reported in 2025 (was €45,307)
- Other debts +€20,132
up €20,132 (+466%), from €4,323 to €24,456
- Trade debts -€8,348
down €8,348 (-80.2%), from €10,409 to €2,061
- Tax, wage and social debts -€2,086
down €2,086 (-17.1%), from €12,201 to €10,115
- Gross operating margin -€19,425
down €19,425, from €5,603 to -€13,822
- Taxes -€2,802
no longer reported in 2025 (was €2,802)
- Financial charges -€195
down €195 (-47.5%), from €411 to €216
- Depreciation -€151
down €151 (-14.5%), from €1,043 to €891
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 | €75,240 | €39,632 | -€35,609 | -47.3% |
| Fixed assets | 21/28 | €4,329 | €3,438 | -€891 | -20.6% |
| Tangible fixed assets | 22/27 | €3,304 | €2,413 | -€891 | -27.0% |
| Plant, machinery and equipment | 23 | €3,304 | €2,413 | -€891 | -27.0% |
| Financial fixed assets | 28 | €1,025 | €1,025 | = | 0.0% |
| Current assets | 29/58 | €70,911 | €36,194 | -€34,718 | -49.0% |
| Amounts receivable within one year | 40/41 | €69,235 | €32,099 | -€37,136 | -53.6% |
| Trade receivables | 40 | €68,498 | €32,099 | -€36,399 | -53.1% |
| Other amounts receivable | 41 | €737 | - | -€737 | |
| Cash at bank and in hand | 54/58 | €1,593 | €1,304 | -€288 | -18.1% |
| Deferred charges and accrued income | 490/1 | €83 | €2,790 | +€2,707 | +3,255% |
| Total equity and liabilities | 10/49 | €75,240 | €39,632 | -€35,609 | -47.3% |
| Equity | 10/15 | €48,307 | €3,000 | -€45,307 | -93.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,307 | - | -€45,307 | |
| Distributable reserves | 133 | €45,307 | - | -€45,307 | |
| Amounts payable | 17/49 | €26,933 | €36,632 | +€9,699 | +36.0% |
| Amounts payable within one year | 42/48 | €26,933 | €36,632 | +€9,699 | +36.0% |
| Trade debts | 44 | €10,409 | €2,061 | -€8,348 | -80.2% |
| Suppliers | 440/4 | €10,409 | €2,061 | -€8,348 | -80.2% |
| Taxes, remuneration and social security | 45 | €12,201 | €10,115 | -€2,086 | -17.1% |
| Taxes | 450/3 | €12,201 | €10,115 | -€2,086 | -17.1% |
| Other amounts payable | 47/48 | €4,323 | €24,456 | +€20,132 | +466% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,043 | €891 | -€151 | -14.5% |
| Other operating charges | 640/8 | €693 | €563 | -€130 | -18.8% |
| Gross operating margin | 9900 | €5,603 | -€13,822 | -€19,425 | |
| Operating profit (loss) | 9901 | €3,867 | -€15,276 | -€19,144 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +4,600% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +4,600% |
| Financial charges | 65/66B | €411 | €216 | -€195 | -47.5% |
| Recurring financial charges | 65 | €411 | €216 | -€195 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €3,456 | -€15,491 | -€18,947 | |
| Income taxes | 67/77 | €2,802 | - | -€2,802 | |
| Profit (loss) for the period | 9904 | €655 | -€15,491 | -€16,146 | |
| Profit (loss) for the period to be appropriated | 9905 | €655 | -€15,491 | -€16,146 |
Next steps
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.