Van daele LTD: 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 LTD
Largest movements
- Tangible fixed assets +€24,796
up €24,796 (+57.3%), from €43,242 to €68,037
- Cash -€3,265
down €3,265 (-67.9%), from €4,811 to €1,546
mainly Investment in fixed assets (net) (-€40,546) and Debts after one year (-€10,264)
- Other debts +€15,250
up €15,250 (+152.5%), from €10,000 to €25,250
- Reserves +€13,663
up €13,663 (+46.9%), from €29,105 to €42,768
- Debts after one year -€10,264
down €10,264 (-79.8%), from €12,854 to €2,590
- Tax, wage and social debts +€8,196
up €8,196 (+801.9%), from €1,022 to €9,218
- Trade debts -€6,654
down €6,654 (-68.8%), from €9,674 to €3,021
- Gross operating margin +€14,533
up €14,533 (+56.8%), from €25,601 to €40,134
- Taxes +€6,761
up €6,761 (+643.5%), from €1,051 to €7,812
- Depreciation +€4,411
up €4,411 (+38.9%), from €11,340 to €15,751
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 | €74,766 | €95,421 | +€20,654 | +27.6% |
| Fixed assets | 21/28 | €43,242 | €68,037 | +€24,796 | +57.3% |
| Tangible fixed assets | 22/27 | €43,242 | €68,037 | +€24,796 | +57.3% |
| Plant, machinery and equipment | 23 | - | €2,994 | +€2,994 | |
| Furniture and vehicles | 24 | €35,778 | €45,354 | +€9,576 | +26.8% |
| Other tangible fixed assets | 26 | €7,464 | €19,690 | +€12,226 | +163.8% |
| Current assets | 29/58 | €31,524 | €27,383 | -€4,141 | -13.1% |
| Amounts receivable within one year | 40/41 | €25,193 | €24,829 | -€364 | -1.4% |
| Trade receivables | 40 | €11,622 | €6,459 | -€5,163 | -44.4% |
| Other amounts receivable | 41 | €13,571 | €18,370 | +€4,798 | +35.4% |
| Cash at bank and in hand | 54/58 | €4,811 | €1,546 | -€3,265 | -67.9% |
| Deferred charges and accrued income | 490/1 | €1,521 | €1,009 | -€512 | -33.7% |
| Total equity and liabilities | 10/49 | €74,766 | €95,421 | +€20,654 | +27.6% |
| Equity | 10/15 | €31,105 | €44,768 | +€13,663 | +43.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €29,105 | €42,768 | +€13,663 | +46.9% |
| Distributable reserves | 133 | €29,105 | €42,768 | +€13,663 | +46.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €43,661 | €50,653 | +€6,992 | +16.0% |
| Amounts payable after more than one year | 17 | €12,854 | €2,590 | -€10,264 | -79.8% |
| Financial debts | 170/4 | €12,854 | €2,590 | -€10,264 | -79.8% |
| Amounts payable within one year | 42/48 | €30,807 | €47,753 | +€16,945 | +55.0% |
| Current portion of amounts payable after more than one year | 42 | €10,111 | €10,264 | +€153 | +1.5% |
| Trade debts | 44 | €9,674 | €3,021 | -€6,654 | -68.8% |
| Suppliers | 440/4 | €9,674 | €3,021 | -€6,654 | -68.8% |
| Taxes, remuneration and social security | 45 | €1,022 | €9,218 | +€8,196 | +801.9% |
| Taxes | 450/3 | €1,022 | €9,218 | +€8,196 | +801.9% |
| Other amounts payable | 47/48 | €10,000 | €25,250 | +€15,250 | +152.5% |
| Accrued charges and deferred income | 492/3 | €0 | €310 | +€310 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,340 | €15,751 | +€4,411 | +38.9% |
| Other operating charges | 640/8 | €1,382 | €1,687 | +€304 | +22.0% |
| Gross operating margin | 9900 | €25,601 | €40,134 | +€14,533 | +56.8% |
| Operating profit (loss) | 9901 | €12,879 | €22,697 | +€9,818 | +76.2% |
| Financial income | 75/76B | €555 | €873 | +€318 | +57.3% |
| Recurring financial income | 75 | €555 | €873 | +€318 | +57.3% |
| Financial charges | 65/66B | €2,416 | €2,095 | -€320 | -13.3% |
| Recurring financial charges | 65 | €2,416 | €2,095 | -€320 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €11,019 | €21,475 | +€10,456 | +94.9% |
| Income taxes | 67/77 | €1,051 | €7,812 | +€6,761 | +643.5% |
| Profit (loss) for the period | 9904 | €9,968 | €13,663 | +€3,694 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,968 | €13,663 | +€3,694 | +37.1% |
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 5 October 2026 via checked.be.