VAN AKEN L & S: what changed
VAN AKEN L & S
Largest movements
- Cash +€3,530
up €3,530 (+129%), from €2,738 to €6,268
mainly Other debts (+€4,350) and Trade debts (+€4,004)
- Receivables within one year +€1,342
up €1,342 (+73.7%), from €1,821 to €3,163
of which Trade receivables: +€1,137
- Stocks and contracts -€1,137
down €1,137 (-62.6%), from €1,816 to €679
- Tangible fixed assets -€531
down €531 (-59.3%), from €895 to €364
- Profit (loss) carried forward -€8,022
down €8,022 (-7.5%), from -€107,668 to -€115,690
- Other debts +€4,350
up €4,350 (+4.1%), from €106,562 to €110,912
- Trade debts +€4,004
up €4,004 (+314%), from €1,276 to €5,280
- Tax, wage and social debts +€2,872
up €2,872 (+323%), from €890 to €3,762
of which Remuneration and social security: +€2,201
- Gross operating margin -€9,008
down €9,008, from €4,580 to -€4,428
- Other operating charges +€1,877
up €1,877 (+186%), from €1,009 to €2,886
- Financial charges -€1,643
down €1,643 (-90.0%), from €1,825 to €182
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 | €7,270 | €10,474 | +€3,204 | +44.1% |
| Fixed assets | 21/28 | €895 | €364 | -€531 | -59.3% |
| Tangible fixed assets | 22/27 | €895 | €364 | -€531 | -59.3% |
| Plant, machinery and equipment | 23 | €895 | €364 | -€531 | -59.3% |
| Current assets | 29/58 | €6,375 | €10,110 | +€3,735 | +58.6% |
| Stocks and contracts in progress | 3 | €1,816 | €679 | -€1,137 | -62.6% |
| Stocks | 30/36 | €1,816 | €679 | -€1,137 | -62.6% |
| Amounts receivable within one year | 40/41 | €1,821 | €3,163 | +€1,342 | +73.7% |
| Trade receivables | 40 | €1,735 | €2,872 | +€1,137 | +65.5% |
| Other amounts receivable | 41 | €86 | €291 | +€205 | +238% |
| Cash at bank and in hand | 54/58 | €2,738 | €6,268 | +€3,530 | +129% |
| Total equity and liabilities | 10/49 | €7,270 | €10,474 | +€3,204 | +44.1% |
| Equity | 10/15 | -€101,458 | -€109,480 | -€8,022 | -7.9% |
| Contributions | 10/11 | €6,210 | €6,210 | = | 0.0% |
| Capital | 10 | €6,210 | €6,210 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,390 | €12,390 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,668 | -€115,690 | -€8,022 | -7.5% |
| Amounts payable | 17/49 | €108,728 | €119,954 | +€11,226 | +10.3% |
| Amounts payable within one year | 42/48 | €108,728 | €119,954 | +€11,226 | +10.3% |
| Trade debts | 44 | €1,276 | €5,280 | +€4,004 | +314% |
| Suppliers | 440/4 | €1,276 | €5,280 | +€4,004 | +314% |
| Taxes, remuneration and social security | 45 | €890 | €3,762 | +€2,872 | +323% |
| Taxes | 450/3 | €890 | €1,561 | +€671 | +75.4% |
| Remuneration and social security | 454/9 | - | €2,201 | +€2,201 | |
| Other amounts payable | 47/48 | €106,562 | €110,912 | +€4,350 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €530 | €531 | +€1 | +0.2% |
| Other operating charges | 640/8 | €1,009 | €2,886 | +€1,877 | +186% |
| Gross operating margin | 9900 | €4,580 | -€4,428 | -€9,008 | |
| Operating profit (loss) | 9901 | €3,041 | -€7,845 | -€10,886 | |
| Financial income | 75/76B | €14 | €5 | -€9 | -64.3% |
| Recurring financial income | 75 | €14 | €5 | -€9 | -64.3% |
| Financial charges | 65/66B | €1,825 | €182 | -€1,643 | -90.0% |
| Recurring financial charges | 65 | €1,825 | €182 | -€1,643 | -90.0% |
| Profit (loss) for the period before taxes | 9903 | €1,230 | -€8,022 | -€9,252 | |
| Profit (loss) for the period | 9904 | €1,230 | -€8,022 | -€9,252 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,230 | -€8,022 | -€9,252 |
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 4 November 2026 via checked.be.