Skip to content

Van Caille: what changed

Two fiscal 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.

What changed

Van Caille

BE 0454.770.147
NACE 41.001, General construction of residential buildings
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€498,665
2024 · €3,637+€495,027
Equity
€1.1m
2024 · €604,683+€498,665
Cash
€520,571
2024 · €1,262+€519,309
Balance sheet total
€1.7m
2024 · €1.2m+€459,182

Largest movements

2024 to 2025
Assets
  • Cash +€519,309

    up €519,309 (+41148.4%), from €1,262 to €520,571

    mainly Net result for the year (+€498,665) and Stocks and contracts (+€397,530)

  • Stocks and contracts -€397,530

    down €397,530 (-38.4%), from €1.0m to €638,017

  • Receivables within one year +€335,503

    up €335,503 (+221.4%), from €151,536 to €487,040

    of which Other amounts receivable: +€344,467

Equity and liabilities
  • Reserves +€498,665

    up €498,665 (+13405.0%), from €3,720 to €502,385

    of which Tax-exempt reserves: +€256,810

  • Other debts -€59,185

    down €59,185 (-12.0%), from €491,794 to €432,609

  • Tax, wage and social debts +€19,766

    new in 2025: €19,766

Income statement
  • Gross operating margin +€684,124

    up €684,124 (+13910.6%), from €4,918 to €689,042

  • Taxes +€188,851

    new in 2025: €188,851

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €3,637
Gross operating margin +€684,124
Other operating charges -€251
Financial income +€18
Financial charges -€13
Taxes -€188,851
Result 2025 €498,665

Cash bridge derived

cash 2024 to 2025

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.

From operations +€519,309
Investment €0
Financing €0
Cash 2024 €1,262
Net result for the year +€498,665
Stocks and contracts +€397,530
Receivables within one year -€335,503
Deferred charges and accrued income -€1,900
Trade debts -€64
Tax, wage and social debts +€19,766
Other debts -€59,185
Cash 2025 €520,571
Every line side by side 41 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,190,846 €1,650,028 +€459,182 +38.6%
Fixed assets 21/28 €2,500 €2,500 = 0.0%
Financial fixed assets 28 €2,500 €2,500 = 0.0%
Current assets 29/58 €1,188,346 €1,647,528 +€459,182 +38.6%
Stocks and contracts in progress 3 €1,035,547 €638,017 -€397,530 -38.4%
Stocks 30/36 €1,035,547 €638,017 -€397,530 -38.4%
Amounts receivable within one year 40/41 €151,536 €487,040 +€335,503 +221.4%
Trade receivables 40 €9,479 €515 -€8,964 -94.6%
Other amounts receivable 41 €142,057 €486,525 +€344,467 +242.5%
Cash at bank and in hand 54/58 €1,262 €520,571 +€519,309 +41148.4%
Deferred charges and accrued income 490/1 - €1,900 +€1,900
Total equity and liabilities 10/49 €1,190,846 €1,650,028 +€459,182 +38.6%
Equity 10/15 €604,683 €1,103,348 +€498,665 +82.5%
Contributions 10/11 €37,184 €37,184 = 0.0%
Reserves 13 €3,720 €502,385 +€498,665 +13405.0%
Non-distributable reserves 130/1 €3,720 €3,720 = 0.0%
Reserves not available under the articles 1311 €3,720 €3,720 = 0.0%
Tax-exempt reserves 132 - €256,810 +€256,810
Distributable reserves 133 - €241,855 +€241,855
Profit (loss) carried forward 14 €563,779 €563,779 = 0.0%
Amounts payable 17/49 €586,163 €546,680 -€39,483 -6.7%
Amounts payable within one year 42/48 €586,163 €546,680 -€39,483 -6.7%
Financial debts 43 €94,190 €94,190 = 0.0%
Credit institutions 430/8 €94,190 €94,190 = 0.0%
Trade debts 44 €179 €115 -€64 -35.7%
Suppliers 440/4 €179 €115 -€64 -35.7%
Taxes, remuneration and social security 45 - €19,766 +€19,766
Taxes 450/3 - €19,766 +€19,766
Other amounts payable 47/48 €491,794 €432,609 -€59,185 -12.0%
Other operating charges 640/8 €1,094 €1,344 +€251 +22.9%
Gross operating margin 9900 €4,918 €689,042 +€684,124 +13910.6%
Operating profit (loss) 9901 €3,824 €687,698 +€683,874 +17881.5%
Financial income 75/76B - €18 +€18
Recurring financial income 75 - €18 +€18
Financial charges 65/66B €187 €200 +€13 +6.9%
Recurring financial charges 65 €187 €200 +€13 +6.9%
Profit (loss) for the period before taxes 9903 €3,637 €687,516 +€683,878 +18802.3%
Income taxes 67/77 - €188,851 +€188,851
Profit (loss) for the period 9904 €3,637 €498,665 +€495,027 +13610.1%
Transfer to tax-exempt reserves 689 - €256,810 +€256,810
Profit (loss) for the period to be appropriated 9905 €3,637 €241,855 +€238,217 +6549.5%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.