Van Daele & Partners: 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.
What changed
Van Daele & Partners
NACE 69.201, Certified accountants and tax accountants
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€231,192
2025 · €150,843+€80,349
Equity
€800,398
2025 · €787,214+€13,184
Cash
€198,974
2025 · €60,908+€138,066
Balance sheet total
€1.4m
2025 · €1.4m+€60,408
Largest movements
Assets
- Cash +€138,066
up €138,066 (+227%), from €60,908 to €198,974
mainly Net result for the year (+€231,192) and Other debts (+€120,854)
- Tangible fixed assets -€56,390
down €56,390 (-4.4%), from €1.3m to €1.2m
of which Furniture and vehicles: -€32,122
- Receivables within one year -€21,176
down €21,176 (-98.9%), from €21,402 to €226
of which Other amounts receivable: -€21,176
Equity and liabilities
- Other debts +€120,854
up €120,854 (+320%), from €37,779 to €158,633
- Debts after one year -€75,577
down €75,577 (-22.4%), from €337,465 to €261,888
Income statement
- Taxes -€65,087
down €65,087 (-98.3%), from €66,218 to €1,131
- Gross operating margin +€13,483
up €13,483 (+5.0%), from €268,625 to €282,108
- Depreciation +€5,513
up €5,513 (+10.1%), from €54,416 to €59,929
From the 2025 result to the 2026 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.
Result 2025
€150,843
Gross operating margin
+€13,483
Depreciation
-€5,513
Other operating charges
+€1,169
Financial income
+€419
Financial charges
+€1,416
Taxes
+€65,087
Deferred taxes and other
+€4,289
Result 2026
€231,192
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€434,797
Investment
-€3,540
Financing
-€293,191
Cash 2025
€60,908
From operations (derived)
+€434,797
Net result for the year
+€231,192
Depreciation
+€59,929
Receivables within one year
+€21,176
Deferred charges and accrued income
+€92
Provisions
-€5,344
Trade debts
+€1,511
Tax, wage and social debts
+€11,141
Other debts
+€120,854
Accrued charges and deferred income
-€5,755
Investment (derived)
-€3,540
Investment in fixed assets (net)
-€3,540
Financing
-€293,191
Debts after one year
-€75,577
Current portion of long-term debt
-€1,197
Short-term financial debts
+€1,591
Contributions, distributions and other
-€218,007
Cash 2026
€198,974
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,374,531 | €1,434,939 | +€60,408 | +4.4% |
| Fixed assets | 21/28 | €1,289,754 | €1,233,364 | -€56,390 | -4.4% |
| Tangible fixed assets | 22/27 | €1,277,254 | €1,220,864 | -€56,390 | -4.4% |
| Land and buildings | 22 | €1,110,518 | €1,085,539 | -€24,979 | -2.2% |
| Plant, machinery and equipment | 23 | €13,444 | €14,155 | +€711 | +5.3% |
| Furniture and vehicles | 24 | €153,292 | €121,170 | -€32,122 | -21.0% |
| Financial fixed assets | 28 | €12,500 | €12,500 | = | 0.0% |
| Current assets | 29/58 | €84,777 | €201,575 | +€116,798 | +138% |
| Amounts receivable within one year | 40/41 | €21,402 | €226 | -€21,176 | -98.9% |
| Trade receivables | 40 | €226 | €226 | = | 0.0% |
| Other amounts receivable | 41 | €21,176 | - | -€21,176 | |
| Cash at bank and in hand | 54/58 | €60,908 | €198,974 | +€138,066 | +227% |
| Deferred charges and accrued income | 490/1 | €2,467 | €2,375 | -€92 | -3.7% |
| Total equity and liabilities | 10/49 | €1,374,531 | €1,434,939 | +€60,408 | +4.4% |
| Equity | 10/15 | €787,214 | €800,398 | +€13,184 | +1.7% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Reserves | 13 | €682,214 | €695,398 | +€13,184 | +1.9% |
| Tax-exempt reserves | 132 | €49,496 | €44,467 | -€5,030 | -10.2% |
| Distributable reserves | 133 | €632,717 | €650,931 | +€18,214 | +2.9% |
| Provisions and deferred taxes | 16 | €73,817 | €68,473 | -€5,344 | -7.2% |
| Deferred taxes | 168 | €73,817 | €68,473 | -€5,344 | -7.2% |
| Amounts payable | 17/49 | €513,501 | €566,068 | +€52,568 | +10.2% |
| Amounts payable after more than one year | 17 | €337,465 | €261,888 | -€75,577 | -22.4% |
| Financial debts | 170/4 | €337,465 | €261,888 | -€75,577 | -22.4% |
| Amounts payable within one year | 42/48 | €166,132 | €300,032 | +€133,899 | +80.6% |
| Current portion of amounts payable after more than one year | 42 | €76,774 | €75,577 | -€1,197 | -1.6% |
| Financial debts | 43 | €16,897 | €18,487 | +€1,591 | +9.4% |
| Other loans | 439 | €16,897 | €18,487 | +€1,591 | +9.4% |
| Trade debts | 44 | €1,003 | €2,515 | +€1,511 | +151% |
| Suppliers | 440/4 | €1,003 | €2,515 | +€1,511 | +151% |
| Taxes, remuneration and social security | 45 | €33,678 | €44,819 | +€11,141 | +33.1% |
| Taxes | 450/3 | €33,678 | €44,819 | +€11,141 | +33.1% |
| Other amounts payable | 47/48 | €37,779 | €158,633 | +€120,854 | +320% |
| Accrued charges and deferred income | 492/3 | €9,904 | €4,149 | -€5,755 | -58.1% |
| Non-recurring operating income | 76A | €21,000 | - | -€21,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,416 | €59,929 | +€5,513 | +10.1% |
| Other operating charges | 640/8 | €4,613 | €3,444 | -€1,169 | -25.3% |
| Gross operating margin | 9900 | €268,625 | €282,108 | +€13,483 | +5.0% |
| Operating profit (loss) | 9901 | €209,596 | €218,735 | +€9,139 | +4.4% |
| Financial income | 75/76B | €25,018 | €25,436 | +€419 | +1.7% |
| Recurring financial income | 75 | €25,018 | €25,436 | +€419 | +1.7% |
| Financial charges | 65/66B | €18,609 | €17,193 | -€1,416 | -7.6% |
| Recurring financial charges | 65 | €18,609 | €17,193 | -€1,416 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €216,005 | €226,978 | +€10,973 | +5.1% |
| Transfer from deferred taxes | 780 | €5,385 | €5,344 | -€41 | -0.8% |
| Transfer to deferred taxes | 680 | €4,330 | - | -€4,330 | |
| Income taxes | 67/77 | €66,218 | €1,131 | -€65,087 | -98.3% |
| Profit (loss) for the period | 9904 | €150,843 | €231,192 | +€80,349 | +53.3% |
| Transfer from tax-exempt reserves | 789 | €4,590 | €5,030 | +€439 | +9.6% |
| Transfer to tax-exempt reserves | 689 | €12,989 | - | -€12,989 | |
| Profit (loss) for the period to be appropriated | 9905 | €142,444 | €236,221 | +€93,777 | +65.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.