Van Bakel Luc Bouwonderneming: 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.
Van Bakel Luc Bouwonderneming
Largest movements
- Cash -€59,968
down €59,968 (-27.2%), from €220,696 to €160,728
mainly Other debts (-€49,304) and Debts after one year (-€48,408)
- Tangible fixed assets -€9,492
down €9,492 (-70.9%), from €13,392 to €3,900
of which Plant, machinery and equipment: -€5,972
- Receivables within one year -€3,546
down €3,546 (-79.3%), from €4,472 to €926
- Other debts -€49,304
down €49,304 (-82.9%), from €59,470 to €10,166
- Debts after one year -€48,408
no longer reported in 2025 (was €48,408)
- Reserves +€26,525
up €26,525 (+24.0%), from €110,661 to €137,186
- Gross operating margin +€34,176
up €34,176 (+430%), from €7,949 to €42,125
- Taxes +€11,990
up €11,990 (+3,677%), from €326 to €12,316
- Depreciation -€4,400
down €4,400 (-53.7%), from €8,191 to €3,791
- Financial charges +€1,674
up €1,674 (+225%), from €745 to €2,418
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 | €240,286 | €168,449 | -€71,837 | -29.9% |
| Fixed assets | 21/28 | €13,707 | €4,215 | -€9,492 | -69.3% |
| Tangible fixed assets | 22/27 | €13,392 | €3,900 | -€9,492 | -70.9% |
| Land and buildings | 22 | €355 | €256 | -€99 | -27.9% |
| Plant, machinery and equipment | 23 | €6,784 | €812 | -€5,972 | -88.0% |
| Furniture and vehicles | 24 | €6,253 | €2,832 | -€3,421 | -54.7% |
| Financial fixed assets | 28 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €226,579 | €164,234 | -€62,345 | -27.5% |
| Amounts receivable within one year | 40/41 | €4,472 | €926 | -€3,546 | -79.3% |
| Other amounts receivable | 41 | €4,472 | €926 | -€3,546 | -79.3% |
| Cash at bank and in hand | 54/58 | €220,696 | €160,728 | -€59,968 | -27.2% |
| Deferred charges and accrued income | 490/1 | €1,411 | €2,580 | +€1,169 | +82.9% |
| Total equity and liabilities | 10/49 | €240,286 | €168,449 | -€71,837 | -29.9% |
| Equity | 10/15 | €129,808 | €155,786 | +€25,978 | +20.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €110,661 | €137,186 | +€26,525 | +24.0% |
| Distributable reserves | 133 | €110,661 | €137,186 | +€26,525 | +24.0% |
| Profit (loss) carried forward | 14 | €547 | - | -€547 | |
| Amounts payable | 17/49 | €110,479 | €12,664 | -€97,815 | -88.5% |
| Amounts payable after more than one year | 17 | €48,408 | - | -€48,408 | |
| Other amounts payable | 178/9 | €48,408 | - | -€48,408 | |
| Amounts payable within one year | 42/48 | €60,571 | €11,164 | -€49,407 | -81.6% |
| Trade debts | 44 | €379 | - | -€379 | |
| Suppliers | 440/4 | €379 | - | -€379 | |
| Taxes, remuneration and social security | 45 | €722 | €998 | +€276 | +38.2% |
| Taxes | 450/3 | €722 | €998 | +€276 | +38.2% |
| Other amounts payable | 47/48 | €59,470 | €10,166 | -€49,304 | -82.9% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Non-recurring operating income | 76A | - | €26,298 | +€26,298 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,191 | €3,791 | -€4,400 | -53.7% |
| Other operating charges | 640/8 | €745 | €612 | -€134 | -17.9% |
| Gross operating margin | 9900 | €7,949 | €42,125 | +€34,176 | +430% |
| Operating profit (loss) | 9901 | -€987 | €37,723 | +€38,709 | |
| Financial income | 75/76B | €2,604 | €2,989 | +€385 | +14.8% |
| Recurring financial income | 75 | €2,604 | €2,989 | +€385 | +14.8% |
| Financial charges | 65/66B | €745 | €2,418 | +€1,674 | +225% |
| Recurring financial charges | 65 | €745 | €2,418 | +€1,674 | +225% |
| Profit (loss) for the period before taxes | 9903 | €873 | €38,294 | +€37,421 | +4,287% |
| Income taxes | 67/77 | €326 | €12,316 | +€11,990 | +3,677% |
| Profit (loss) for the period | 9904 | €547 | €25,978 | +€25,431 | +4,651% |
| Profit (loss) for the period to be appropriated | 9905 | €547 | €25,978 | +€25,431 | +4,651% |
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 25 October 2026 via checked.be.