Van Daele A.: 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 Daele A.
Largest movements
- Cash +€24,819
up €24,819 (+96.8%), from €25,634 to €50,453
mainly Net result for the year (+€22,027) and Depreciation (+€17,334)
- Tangible fixed assets -€10,089
down €10,089 (-16.7%), from €60,564 to €50,475
of which Plant, machinery and equipment: -€12,021
- Reserves +€16,637
up €16,637 (+30.0%), from €55,415 to €72,052
of which Distributable reserves: +€16,637
- Tax, wage and social debts +€7,189
up €7,189 (+662.7%), from €1,085 to €8,273
of which Taxes: +€7,059
- Debts after one year -€6,101
down €6,101 (-59.7%), from €10,212 to €4,111
- Contributions -€3,201
down €3,201 (-17.2%), from €18,592 to €15,391
- Gross operating margin +€10,202
up €10,202 (+23.2%), from €43,945 to €54,146
- Taxes +€9,850
up €9,850 (+636.7%), from €1,547 to €11,397
- Depreciation -€8,488
down €8,488 (-32.9%), from €25,823 to €17,334
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 | €95,228 | €109,770 | +€14,542 | +15.3% |
| Fixed assets | 21/28 | €60,564 | €50,475 | -€10,089 | -16.7% |
| Tangible fixed assets | 22/27 | €60,564 | €50,475 | -€10,089 | -16.7% |
| Plant, machinery and equipment | 23 | €57,613 | €45,591 | -€12,021 | -20.9% |
| Furniture and vehicles | 24 | €2,951 | €4,884 | +€1,933 | +65.5% |
| Current assets | 29/58 | €34,664 | €59,295 | +€24,631 | +71.1% |
| Stocks and contracts in progress | 3 | €2,718 | €2,502 | -€216 | -7.9% |
| Stocks | 30/36 | €2,718 | €2,502 | -€216 | -7.9% |
| Amounts receivable within one year | 40/41 | €6,021 | €6,013 | -€8 | -0.1% |
| Trade receivables | 40 | €1,823 | €4,096 | +€2,273 | +124.7% |
| Other amounts receivable | 41 | €4,198 | €1,916 | -€2,282 | -54.4% |
| Cash at bank and in hand | 54/58 | €25,634 | €50,453 | +€24,819 | +96.8% |
| Deferred charges and accrued income | 490/1 | €291 | €327 | +€36 | +12.4% |
| Total equity and liabilities | 10/49 | €95,228 | €109,770 | +€14,542 | +15.3% |
| Equity | 10/15 | €74,007 | €87,442 | +€13,435 | +18.2% |
| Contributions | 10/11 | €18,592 | €15,391 | -€3,201 | -17.2% |
| Reserves | 13 | €55,415 | €72,052 | +€16,637 | +30.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €55,415 | €72,052 | +€16,637 | +30.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,221 | €22,328 | +€1,107 | +5.2% |
| Amounts payable after more than one year | 17 | €10,212 | €4,111 | -€6,101 | -59.7% |
| Financial debts | 170/4 | €10,212 | €4,111 | -€6,101 | -59.7% |
| Amounts payable within one year | 42/48 | €11,009 | €18,120 | +€7,111 | +64.6% |
| Current portion of amounts payable after more than one year | 42 | €6,024 | €6,101 | +€77 | +1.3% |
| Financial debts | 43 | €900 | €0 | -€900 | -100.0% |
| Credit institutions | 430/8 | €900 | €0 | -€900 | -100.0% |
| Trade debts | 44 | €3,000 | €3,745 | +€745 | +24.8% |
| Suppliers | 440/4 | €3,000 | €3,745 | +€745 | +24.8% |
| Taxes, remuneration and social security | 45 | €1,085 | €8,273 | +€7,189 | +662.7% |
| Taxes | 450/3 | €1,085 | €8,143 | +€7,059 | +650.7% |
| Remuneration and social security | 454/9 | - | €130 | +€130 | |
| Accrued charges and deferred income | 492/3 | - | €98 | +€98 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,823 | €17,334 | -€8,488 | -32.9% |
| Other operating charges | 640/8 | €1,324 | €1,136 | -€188 | -14.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €43,945 | €54,146 | +€10,202 | +23.2% |
| Operating profit (loss) | 9901 | €16,798 | €35,676 | +€18,878 | +112.4% |
| Financial income | 75/76B | €341 | €262 | -€79 | -23.2% |
| Recurring financial income | 75 | €341 | €262 | -€79 | -23.2% |
| Financial charges | 65/66B | €2,285 | €2,513 | +€228 | +10.0% |
| Recurring financial charges | 65 | €2,285 | €2,513 | +€228 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €14,854 | €33,425 | +€18,571 | +125.0% |
| Income taxes | 67/77 | €1,547 | €11,397 | +€9,850 | +636.7% |
| Profit (loss) for the period | 9904 | €13,307 | €22,027 | +€8,721 | +65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,307 | €22,027 | +€8,721 | +65.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.