Van Coninckxloo Luc: 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 Coninckxloo Luc
Largest movements
- Intangible fixed assets -€43,857
down €43,857 (-16.7%), from €263,143 to €219,286
- Cash -€22,493
down €22,493 (-75.0%), from €29,987 to €7,494
mainly Other debts (-€45,978) and Trade debts (-€37,665)
- Tangible fixed assets +€6,202
up €6,202 (+18.2%), from €34,110 to €40,312
of which Other tangible fixed assets: +€3,310
- Deferred charges and accrued income +€5,883
up €5,883 (+359%), from €1,637 to €7,520
- Other debts -€45,978
down €45,978 (-56.4%), from €81,450 to €35,472
- Trade debts -€37,665
down €37,665 (-94.0%), from €40,081 to €2,416
- Reserves +€27,748
up €27,748 (+117%), from €23,785 to €51,534
- Tax, wage and social debts +€5,316
up €5,316 (+41.4%), from €12,852 to €18,168
- Accrued charges and deferred income -€3,687
down €3,687 (-55.0%), from €6,709 to €3,022
- Gross operating margin +€14,168
up €14,168 (+15.1%), from €93,728 to €107,896
- Other operating charges +€5,858
new in 2025: €5,858
- Taxes +€4,920
up €4,920 (+49.3%), from €9,977 to €14,896
- Financial charges -€4,598
down €4,598 (-44.5%), from €10,335 to €5,737
- Depreciation +€4,025
up €4,025 (+8.1%), from €49,631 to €53,656
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 | €328,878 | €274,612 | -€54,265 | -16.5% |
| Fixed assets | 21/28 | €297,253 | €259,598 | -€37,655 | -12.7% |
| Intangible fixed assets | 21 | €263,143 | €219,286 | -€43,857 | -16.7% |
| Tangible fixed assets | 22/27 | €34,110 | €40,312 | +€6,202 | +18.2% |
| Plant, machinery and equipment | 23 | €34,110 | €37,002 | +€2,891 | +8.5% |
| Other tangible fixed assets | 26 | - | €3,310 | +€3,310 | |
| Current assets | 29/58 | €31,624 | €15,015 | -€16,610 | -52.5% |
| Cash at bank and in hand | 54/58 | €29,987 | €7,494 | -€22,493 | -75.0% |
| Deferred charges and accrued income | 490/1 | €1,637 | €7,520 | +€5,883 | +359% |
| Total equity and liabilities | 10/49 | €328,878 | €274,612 | -€54,265 | -16.5% |
| Equity | 10/15 | €187,785 | €215,534 | +€27,748 | +14.8% |
| Contributions | 10/11 | €164,000 | €164,000 | = | 0.0% |
| Reserves | 13 | €23,785 | €51,534 | +€27,748 | +117% |
| Distributable reserves | 133 | €23,785 | €51,534 | +€27,748 | +117% |
| Amounts payable | 17/49 | €141,092 | €59,079 | -€82,013 | -58.1% |
| Amounts payable within one year | 42/48 | €134,383 | €56,057 | -€78,327 | -58.3% |
| Trade debts | 44 | €40,081 | €2,416 | -€37,665 | -94.0% |
| Suppliers | 440/4 | €40,081 | €2,416 | -€37,665 | -94.0% |
| Taxes, remuneration and social security | 45 | €12,852 | €18,168 | +€5,316 | +41.4% |
| Taxes | 450/3 | €12,852 | €18,168 | +€5,316 | +41.4% |
| Other amounts payable | 47/48 | €81,450 | €35,472 | -€45,978 | -56.4% |
| Accrued charges and deferred income | 492/3 | €6,709 | €3,022 | -€3,687 | -55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,631 | €53,656 | +€4,025 | +8.1% |
| Other operating charges | 640/8 | - | €5,858 | +€5,858 | |
| Gross operating margin | 9900 | €93,728 | €107,896 | +€14,168 | +15.1% |
| Operating profit (loss) | 9901 | €44,097 | €48,382 | +€4,285 | +9.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €10,335 | €5,737 | -€4,598 | -44.5% |
| Recurring financial charges | 65 | €10,335 | €5,737 | -€4,598 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | €33,762 | €42,645 | +€8,882 | +26.3% |
| Income taxes | 67/77 | €9,977 | €14,896 | +€4,920 | +49.3% |
| Profit (loss) for the period | 9904 | €23,785 | €27,748 | +€3,963 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,785 | €27,748 | +€3,963 | +16.7% |
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 17 October 2026 via checked.be.