VAN DAEL JAN: 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 DAEL JAN
Largest movements
- Cash +€44,738
up €44,738 (+144%), from €30,995 to €75,733
mainly Other debts (+€28,396) and Depreciation (+€19,451)
- Tangible fixed assets -€16,980
down €16,980 (-33.1%), from €51,301 to €34,321
of which Furniture and vehicles: -€16,340
- Receivables within one year -€11,667
down €11,667 (-78.3%), from €14,895 to €3,228
of which Trade receivables: -€6,900
- Other debts +€28,396
up €28,396 (+1,490%), from €1,906 to €30,303
- Reserves -€12,956
down €12,956 (-17.5%), from €73,926 to €60,970
of which Distributable reserves: -€12,956
- Tax, wage and social debts +€1,286
up €1,286 (+415%), from €310 to €1,596
of which Taxes: +€1,596
- Financial income -€8,874
down €8,874 (-100.0%), from €8,876 to €2
of which Non-recurring financial income: -€8,860
- Depreciation +€6,299
up €6,299 (+47.9%), from €13,152 to €19,451
- Gross operating margin -€4,295
down €4,295 (-11.5%), from €37,384 to €33,089
- Taxes -€2,048
down €2,048 (-32.5%), from €6,300 to €4,252
- Financial charges +€477
up €477 (+233%), from €204 to €681
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 | €99,390 | €115,442 | +€16,051 | +16.1% |
| Fixed assets | 21/28 | €51,301 | €34,321 | -€16,980 | -33.1% |
| Tangible fixed assets | 22/27 | €51,301 | €34,321 | -€16,980 | -33.1% |
| Plant, machinery and equipment | 23 | €3,067 | €2,427 | -€640 | -20.9% |
| Furniture and vehicles | 24 | €48,234 | €31,894 | -€16,340 | -33.9% |
| Current assets | 29/58 | €48,090 | €81,121 | +€33,031 | +68.7% |
| Stocks and contracts in progress | 3 | €1,447 | €368 | -€1,080 | -74.6% |
| Stocks | 30/36 | €1,447 | €368 | -€1,080 | -74.6% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €14,895 | €3,228 | -€11,667 | -78.3% |
| Trade receivables | 40 | €8,205 | €1,304 | -€6,900 | -84.1% |
| Other amounts receivable | 41 | €6,691 | €1,924 | -€4,767 | -71.2% |
| Cash at bank and in hand | 54/58 | €30,995 | €75,733 | +€44,738 | +144% |
| Deferred charges and accrued income | 490/1 | €752 | €1,793 | +€1,041 | +138% |
| Total equity and liabilities | 10/49 | €99,390 | €115,442 | +€16,051 | +16.1% |
| Equity | 10/15 | €93,926 | €80,970 | -€12,956 | -13.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €73,926 | €60,970 | -€12,956 | -17.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €73,926 | €60,970 | -€12,956 | -17.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €5,464 | €34,471 | +€29,007 | +531% |
| Amounts payable within one year | 42/48 | €5,464 | €34,199 | +€28,735 | +526% |
| Trade debts | 44 | €3,248 | €2,300 | -€948 | -29.2% |
| Suppliers | 440/4 | €3,248 | €2,300 | -€948 | -29.2% |
| Taxes, remuneration and social security | 45 | €310 | €1,596 | +€1,286 | +415% |
| Taxes | 450/3 | €0 | €1,596 | +€1,596 | |
| Remuneration and social security | 454/9 | €310 | €0 | -€310 | -100% |
| Other amounts payable | 47/48 | €1,906 | €30,303 | +€28,396 | +1,490% |
| Accrued charges and deferred income | 492/3 | - | €273 | +€273 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,152 | €19,451 | +€6,299 | +47.9% |
| Other operating charges | 640/8 | €984 | €673 | -€311 | -31.6% |
| Gross operating margin | 9900 | €37,384 | €33,089 | -€4,295 | -11.5% |
| Operating profit (loss) | 9901 | €23,248 | €12,966 | -€10,282 | -44.2% |
| Financial income | 75/76B | €8,876 | €2 | -€8,874 | -100.0% |
| Recurring financial income | 75 | €16 | €2 | -€14 | -89.7% |
| Non-recurring financial income | 76B | €8,860 | €0 | -€8,860 | -100% |
| Financial charges | 65/66B | €204 | €681 | +€477 | +233% |
| Recurring financial charges | 65 | €204 | €681 | +€477 | +233% |
| Profit (loss) for the period before taxes | 9903 | €31,919 | €12,286 | -€19,633 | -61.5% |
| Income taxes | 67/77 | €6,300 | €4,252 | -€2,048 | -32.5% |
| Profit (loss) for the period | 9904 | €25,619 | €8,034 | -€17,585 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,619 | €8,034 | -€17,585 | -68.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.