VAN CLEEMPUT: 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.
VAN CLEEMPUT
Largest movements
- Tangible fixed assets -€11,840
down €11,840 (-48.7%), from €24,323 to €12,483
of which Furniture and vehicles: -€10,894
- Cash +€2,554
up €2,554 (+78.2%), from €3,267 to €5,821
mainly Depreciation (+€11,840) and Trade debts (+€3,387)
- Deferred charges and accrued income -€1,275
no longer reported in 2025 (was €1,275)
- Debts after one year -€9,800
no longer reported in 2025 (was €9,800)
- Trade debts +€3,387
new in 2025: €3,387
- Other debts -€2,276
down €2,276 (-15.5%), from €14,710 to €12,434
- Profit (loss) carried forward -€901
down €901 (-2.8%), from -€31,793 to -€32,694
- Accrued charges and deferred income -€620
no longer reported in 2025 (was €620)
- Gross operating margin -€6,929
down €6,929 (-19.3%), from €35,989 to €29,060
- Staff costs -€5,924
down €5,924 (-26.4%), from €22,424 to €16,500
- Depreciation -€2,185
down €2,185 (-15.6%), from €14,025 to €11,840
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.
Cash bridge derived
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 | €29,081 | €18,520 | -€10,561 | -36.3% |
| Fixed assets | 21/28 | €24,539 | €12,699 | -€11,840 | -48.2% |
| Tangible fixed assets | 22/27 | €24,323 | €12,483 | -€11,840 | -48.7% |
| Land and buildings | 22 | €4,280 | €3,334 | -€946 | -22.1% |
| Furniture and vehicles | 24 | €20,043 | €9,149 | -€10,894 | -54.4% |
| Financial fixed assets | 28 | €216 | €216 | = | 0.0% |
| Current assets | 29/58 | €4,542 | €5,821 | +€1,279 | +28.2% |
| Cash at bank and in hand | 54/58 | €3,267 | €5,821 | +€2,554 | +78.2% |
| Deferred charges and accrued income | 490/1 | €1,275 | - | -€1,275 | |
| Total equity and liabilities | 10/49 | €29,081 | €18,520 | -€10,561 | -36.3% |
| Equity | 10/15 | -€9,092 | -€9,993 | -€901 | -9.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,109 | €4,109 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €2,250 | €2,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,793 | -€32,694 | -€901 | -2.8% |
| Amounts payable | 17/49 | €38,173 | €28,513 | -€9,660 | -25.3% |
| Amounts payable after more than one year | 17 | €9,800 | - | -€9,800 | |
| Financial debts | 170/4 | €9,800 | - | -€9,800 | |
| Amounts payable within one year | 42/48 | €27,753 | €28,513 | +€760 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €9,800 | €9,800 | = | 0.0% |
| Trade debts | 44 | - | €3,387 | +€3,387 | |
| Suppliers | 440/4 | - | €3,387 | +€3,387 | |
| Taxes, remuneration and social security | 45 | €3,243 | €2,892 | -€351 | -10.8% |
| Taxes | 450/3 | €518 | €757 | +€239 | +46.1% |
| Remuneration and social security | 454/9 | €2,725 | €2,135 | -€590 | -21.7% |
| Other amounts payable | 47/48 | €14,710 | €12,434 | -€2,276 | -15.5% |
| Accrued charges and deferred income | 492/3 | €620 | - | -€620 | |
| Remuneration, social security and pensions | 62 | €22,424 | €16,500 | -€5,924 | -26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,025 | €11,840 | -€2,185 | -15.6% |
| Other operating charges | 640/8 | €1,245 | €1,337 | +€92 | +7.4% |
| Gross operating margin | 9900 | €35,989 | €29,060 | -€6,929 | -19.3% |
| Operating profit (loss) | 9901 | -€1,705 | -€617 | +€1,088 | +63.8% |
| Financial charges | 65/66B | €44 | €45 | +€1 | +2.3% |
| Recurring financial charges | 65 | €44 | €45 | +€1 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,749 | -€662 | +€1,087 | +62.1% |
| Income taxes | 67/77 | €534 | €239 | -€295 | -55.2% |
| Profit (loss) for the period | 9904 | -€2,283 | -€901 | +€1,382 | +60.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,283 | -€901 | +€1,382 | +60.5% |
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.