VAN DAELE ANNE: 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 DAELE ANNE
Largest movements
- Receivables within one year -€44,524
down €44,524 (-81.4%), from €54,675 to €10,151
of which Other amounts receivable: -€44,534
- Current investments +€26,071
up €26,071 (+8.7%), from €298,100 to €324,171
- Cash -€16,447
down €16,447 (-27.0%), from €61,019 to €44,572
mainly Contributions, distributions and other (-€115,000) and Current investments (-€26,071)
- Reserves -€45,462
down €45,462 (-11.0%), from €413,290 to €367,828
of which Distributable reserves: -€45,462
- Other debts +€7,110
new in 2025: €7,110
- Gross operating margin +€20,518
up €20,518 (+24.3%), from €84,340 to €104,857
- Financial income +€17,521
up €17,521 (+1,922%), from €911 to €18,432
- Taxes +€7,738
up €7,738 (+38.4%), from €20,140 to €27,877
- Financial charges +€1,683
up €1,683 (+87.6%), from €1,921 to €3,604
- Staff costs -€1,560
down €1,560 (-8.1%), from €19,218 to €17,658
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 | €423,492 | €386,492 | -€37,000 | -8.7% |
| Fixed assets | 21/28 | €9,160 | €6,956 | -€2,204 | -24.1% |
| Tangible fixed assets | 22/27 | €9,160 | €6,956 | -€2,204 | -24.1% |
| Land and buildings | 22 | €4,370 | €3,527 | -€842 | -19.3% |
| Plant, machinery and equipment | 23 | €1,229 | €549 | -€680 | -55.3% |
| Furniture and vehicles | 24 | €3,561 | €2,880 | -€681 | -19.1% |
| Current assets | 29/58 | €414,332 | €379,536 | -€34,796 | -8.4% |
| Amounts receivable within one year | 40/41 | €54,675 | €10,151 | -€44,524 | -81.4% |
| Trade receivables | 40 | €280 | €290 | +€10 | +3.5% |
| Other amounts receivable | 41 | €54,394 | €9,860 | -€44,534 | -81.9% |
| Current investments | 50/53 | €298,100 | €324,171 | +€26,071 | +8.7% |
| Cash at bank and in hand | 54/58 | €61,019 | €44,572 | -€16,447 | -27.0% |
| Deferred charges and accrued income | 490/1 | €538 | €643 | +€104 | +19.4% |
| Total equity and liabilities | 10/49 | €423,492 | €386,492 | -€37,000 | -8.7% |
| Equity | 10/15 | €419,490 | €374,028 | -€45,462 | -10.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €413,290 | €367,828 | -€45,462 | -11.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €411,430 | €365,968 | -€45,462 | -11.0% |
| Amounts payable | 17/49 | €4,002 | €12,464 | +€8,462 | +211% |
| Amounts payable within one year | 42/48 | €4,002 | €12,464 | +€8,462 | +211% |
| Trade debts | 44 | €1,548 | €462 | -€1,086 | -70.2% |
| Suppliers | 440/4 | €1,548 | €462 | -€1,086 | -70.2% |
| Taxes, remuneration and social security | 45 | €2,455 | €4,893 | +€2,438 | +99.3% |
| Taxes | 450/3 | - | €2,124 | +€2,124 | |
| Remuneration and social security | 454/9 | €2,455 | €2,769 | +€314 | +12.8% |
| Other amounts payable | 47/48 | - | €7,110 | +€7,110 | |
| Remuneration, social security and pensions | 62 | €19,218 | €17,658 | -€1,560 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,733 | €3,434 | +€701 | +25.7% |
| Other operating charges | 640/8 | €1,140 | €1,178 | +€38 | +3.3% |
| Gross operating margin | 9900 | €84,340 | €104,857 | +€20,518 | +24.3% |
| Operating profit (loss) | 9901 | €61,249 | €82,587 | +€21,339 | +34.8% |
| Financial income | 75/76B | €911 | €18,432 | +€17,521 | +1,922% |
| Recurring financial income | 75 | €911 | €18,432 | +€17,521 | +1,922% |
| Financial charges | 65/66B | €1,921 | €3,604 | +€1,683 | +87.6% |
| Recurring financial charges | 65 | €1,921 | €3,604 | +€1,683 | +87.6% |
| Profit (loss) for the period before taxes | 9903 | €60,239 | €97,416 | +€37,177 | +61.7% |
| Income taxes | 67/77 | €20,140 | €27,877 | +€7,738 | +38.4% |
| Profit (loss) for the period | 9904 | €40,099 | €69,538 | +€29,439 | +73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,099 | €69,538 | +€29,439 | +73.4% |
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 20 October 2026 via checked.be.