Op Naam Van: what changed
Op Naam Van
Largest movements
- Cash -€21,175
down €21,175 (-26.9%), from €78,580 to €57,405
mainly Net result for the year (-€11,874) and Other debts (-€7,102)
- Receivables within one year +€3,491
up €3,491 (+38.7%), from €9,012 to €12,504
of which Other amounts receivable: +€4,139
- Tangible fixed assets -€2,609
down €2,609 (-32.3%), from €8,067 to €5,458
- Reserves -€11,718
down €11,718 (-14.5%), from €80,771 to €69,053
- Other debts -€7,102
down €7,102 (-52.3%), from €13,570 to €6,468
- Trade debts -€1,161
down €1,161 (-54.7%), from €2,125 to €964
- Gross operating margin -€20,588
down €20,588, from €11,469 to -€9,119
- Taxes -€1,266
down €1,266, from €599 to -€667
- Financial income +€251
up €251 (+148%), from €169 to €420
- Depreciation -€239
down €239 (-8.4%), from €2,848 to €2,609
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 | €97,706 | €77,350 | -€20,356 | -20.8% |
| Fixed assets | 21/28 | €8,217 | €5,608 | -€2,609 | -31.8% |
| Tangible fixed assets | 22/27 | €8,067 | €5,458 | -€2,609 | -32.3% |
| Furniture and vehicles | 24 | €8,067 | €5,458 | -€2,609 | -32.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €89,489 | €71,742 | -€17,747 | -19.8% |
| Amounts receivable within one year | 40/41 | €9,012 | €12,504 | +€3,491 | +38.7% |
| Trade receivables | 40 | €8,743 | €8,096 | -€647 | -7.4% |
| Other amounts receivable | 41 | €269 | €4,408 | +€4,139 | +1,539% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €78,580 | €57,405 | -€21,175 | -26.9% |
| Deferred charges and accrued income | 490/1 | €1,897 | €1,834 | -€63 | -3.3% |
| Total equity and liabilities | 10/49 | €97,706 | €77,350 | -€20,356 | -20.8% |
| Equity | 10/15 | €80,771 | €68,897 | -€11,874 | -14.7% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €80,771 | €69,053 | -€11,718 | -14.5% |
| Distributable reserves | 133 | €80,771 | €69,053 | -€11,718 | -14.5% |
| Profit (loss) carried forward | 14 | €0 | -€156 | -€156 | |
| Amounts payable | 17/49 | €16,935 | €8,453 | -€8,482 | -50.1% |
| Amounts payable within one year | 42/48 | €16,935 | €8,453 | -€8,482 | -50.1% |
| Financial debts | 43 | €0 | €568 | +€568 | |
| Credit institutions | 430/8 | €0 | €568 | +€568 | |
| Trade debts | 44 | €2,125 | €964 | -€1,161 | -54.7% |
| Suppliers | 440/4 | €2,125 | €964 | -€1,161 | -54.7% |
| Taxes, remuneration and social security | 45 | €1,240 | €454 | -€786 | -63.4% |
| Taxes | 450/3 | €1,240 | €454 | -€786 | -63.4% |
| Other amounts payable | 47/48 | €13,570 | €6,468 | -€7,102 | -52.3% |
| Non-recurring operating income | 76A | €5,495 | €11,160 | +€5,665 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,848 | €2,609 | -€239 | -8.4% |
| Other operating charges | 640/8 | €1,085 | €1,025 | -€60 | -5.5% |
| Gross operating margin | 9900 | €11,469 | -€9,119 | -€20,588 | |
| Operating profit (loss) | 9901 | €7,536 | -€12,753 | -€20,290 | |
| Financial income | 75/76B | €169 | €420 | +€251 | +148% |
| Recurring financial income | 75 | €169 | €420 | +€251 | +148% |
| Financial charges | 65/66B | €224 | €208 | -€16 | -7.0% |
| Recurring financial charges | 65 | €224 | €208 | -€16 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €7,482 | -€12,541 | -€20,023 | |
| Income taxes | 67/77 | €599 | -€667 | -€1,266 | |
| Profit (loss) for the period | 9904 | €6,883 | -€11,874 | -€18,757 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,883 | -€11,874 | -€18,757 |
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 3 November 2026 via checked.be.