VAN CLEEMPUTTE PATRICK: 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 CLEEMPUTTE PATRICK
NACE 49.410, Freight transport by road
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€58,518
2024 · €56,095+€2,423
Equity
€1.0m
2024 · €961,075+€58,518
Cash
€97,174
2024 · €77,763+€19,411
Balance sheet total
€1.3m
2024 · €1.4m-€65,261
Largest movements
Assets
- Tangible fixed assets -€91,073
down €91,073 (-7.4%), from €1.2m to €1.1m
- Cash +€19,411
up €19,411 (+25.0%), from €77,763 to €97,174
mainly Depreciation (+€115,682) and Net result for the year (+€58,518)
Equity and liabilities
- Other debts -€112,758
down €112,758 (-58.7%), from €192,186 to €79,428
- Profit (loss) carried forward +€58,518
up €58,518 (+12.6%), from €463,771 to €522,289
- Current portion of long-term debt -€20,053
down €20,053 (-29.7%), from €67,431 to €47,378
Income statement
- Taxes -€22,647
down €22,647 (-63.2%), from €35,836 to €13,189
- Depreciation +€6,020
up €6,020 (+5.5%), from €109,662 to €115,682
- Write-downs +€4,358
up €4,358 (+41.7%), from €10,452 to €14,810
- Gross operating margin -€2,858
down €2,858 (-1.3%), from €212,246 to €209,388
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.
Result 2024
€56,095
Gross operating margin
-€2,858
Depreciation
-€6,020
Write-downs
-€4,358
Other operating charges
+€1,985
Other operating items
+€1,528
Financial income
+€1,773
Financial charges
-€1,565
Taxes
+€22,647
Deferred taxes and other
-€10,708
Result 2025
€58,518
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.
From operations
+€66,677
Investment
-€25,125
Financing
-€22,141
Cash 2024
€77,763
From operations (derived)
+€66,677
Net result for the year
+€58,518
Depreciation
+€115,682
Receivables within one year
-€5,884
Trade debts
+€5,833
Tax, wage and social debts
+€5,287
Other debts
-€112,758
Investment (derived)
-€25,125
Investment in fixed assets (net)
-€25,125
Financing
-€22,141
Debts after one year
-€2,088
Current portion of long-term debt
-€20,053
Cash 2025
€97,174
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,358,631 | €1,293,370 | -€65,261 | -4.8% |
| Fixed assets | 21/28 | €1,230,703 | €1,140,146 | -€90,556 | -7.4% |
| Intangible fixed assets | 21 | €626 | €1,142 | +€516 | +82.5% |
| Tangible fixed assets | 22/27 | €1,225,734 | €1,134,661 | -€91,073 | -7.4% |
| Land and buildings | 22 | €989,368 | €945,178 | -€44,190 | -4.5% |
| Plant, machinery and equipment | 23 | €75,751 | €55,406 | -€20,345 | -26.9% |
| Furniture and vehicles | 24 | €116,215 | €90,597 | -€25,617 | -22.0% |
| Leasing and similar rights | 25 | €44,400 | €43,480 | -€920 | -2.1% |
| Financial fixed assets | 28 | €4,343 | €4,343 | = | 0.0% |
| Current assets | 29/58 | €127,929 | €153,224 | +€25,296 | +19.8% |
| Stocks and contracts in progress | 3 | €495 | €495 | = | 0.0% |
| Stocks | 30/36 | €495 | €495 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €49,670 | €55,554 | +€5,884 | +11.8% |
| Trade receivables | 40 | €41,250 | €25,566 | -€15,684 | -38.0% |
| Other amounts receivable | 41 | €8,420 | €29,989 | +€21,568 | +256.1% |
| Cash at bank and in hand | 54/58 | €77,763 | €97,174 | +€19,411 | +25.0% |
| Total equity and liabilities | 10/49 | €1,358,631 | €1,293,370 | -€65,261 | -4.8% |
| Equity | 10/15 | €961,075 | €1,019,593 | +€58,518 | +6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €478,703 | €478,703 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €304,757 | €304,757 | = | 0.0% |
| Distributable reserves | 133 | €172,086 | €172,086 | = | 0.0% |
| Profit (loss) carried forward | 14 | €463,771 | €522,289 | +€58,518 | +12.6% |
| Provisions and deferred taxes | 16 | €69,599 | €69,599 | = | 0.0% |
| Deferred taxes | 168 | €69,599 | €69,599 | = | 0.0% |
| Amounts payable | 17/49 | €327,957 | €204,179 | -€123,779 | -37.7% |
| Amounts payable after more than one year | 17 | €2,088 | - | -€2,088 | |
| Financial debts | 170/4 | €2,088 | - | -€2,088 | |
| Amounts payable within one year | 42/48 | €325,869 | €204,179 | -€121,691 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | €67,431 | €47,378 | -€20,053 | -29.7% |
| Trade debts | 44 | €49,759 | €55,592 | +€5,833 | +11.7% |
| Suppliers | 440/4 | €49,759 | €55,592 | +€5,833 | +11.7% |
| Taxes, remuneration and social security | 45 | €16,494 | €21,781 | +€5,287 | +32.1% |
| Taxes | 450/3 | €15,836 | €20,923 | +€5,087 | +32.1% |
| Remuneration and social security | 454/9 | €658 | €858 | +€200 | +30.4% |
| Other amounts payable | 47/48 | €192,186 | €79,428 | -€112,758 | -58.7% |
| Non-recurring operating income | 76A | €24,000 | €15,500 | -€8,500 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,662 | €115,682 | +€6,020 | +5.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,452 | €14,810 | +€4,358 | +41.7% |
| Other operating charges | 640/8 | €6,142 | €4,158 | -€1,985 | -32.3% |
| Non-recurring operating charges | 66A | €1,528 | - | -€1,528 | |
| Gross operating margin | 9900 | €212,246 | €209,388 | -€2,858 | -1.3% |
| Operating profit (loss) | 9901 | €84,461 | €74,738 | -€9,723 | -11.5% |
| Financial income | 75/76B | €322 | €2,095 | +€1,773 | +549.8% |
| Recurring financial income | 75 | €322 | €2,095 | +€1,773 | +549.8% |
| Financial charges | 65/66B | €3,561 | €5,126 | +€1,565 | +44.0% |
| Recurring financial charges | 65 | €3,561 | €5,126 | +€1,565 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €81,223 | €71,706 | -€9,516 | -11.7% |
| Transfer from deferred taxes | 780 | €10,708 | - | -€10,708 | |
| Income taxes | 67/77 | €35,836 | €13,189 | -€22,647 | -63.2% |
| Profit (loss) for the period | 9904 | €56,095 | €58,518 | +€2,423 | +4.3% |
| Transfer from tax-exempt reserves | 789 | €41,782 | - | -€41,782 | |
| Profit (loss) for the period to be appropriated | 9905 | €97,877 | €58,518 | -€39,359 | -40.2% |
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 7 October 2026 via checked.be.