VAN DAM PRO: 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 DAM PRO
Largest movements
- Cash +€24,151
up €24,151 (+102.6%), from €23,536 to €47,687
mainly Net result for the year (+€18,093) and Receivables within one year (+€17,170)
- Receivables within one year -€17,170
down €17,170 (-75.3%), from €22,792 to €5,622
of which Other amounts receivable: -€11,030
- Tangible fixed assets -€3,598
down €3,598 (-33.8%), from €10,640 to €7,042
of which Furniture and vehicles: -€3,231
- Other debts -€18,113
down €18,113 (-33.4%), from €54,208 to €36,095
- Profit (loss) carried forward +€18,093
up €18,093, from -€1,775 to €16,318
- Tax, wage and social debts +€3,222
up €3,222 (+459.6%), from €701 to €3,923
- Advances received +€2,576
new in 2025: €2,576
- Trade debts -€2,395
down €2,395 (-87.6%), from €2,734 to €339
- Gross operating margin +€27,912
up €27,912, from -€230 to €27,682
- Write-downs +€3,320
new in 2025: €3,320
- Taxes +€1,915
new in 2025: €1,915
- Depreciation +€1,829
up €1,829 (+103.4%), from €1,769 to €3,598
- Financial income +€481
up €481 (+48100.0%), from €1 to €482
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 | €56,968 | €60,351 | +€3,383 | +5.9% |
| Fixed assets | 21/28 | €10,640 | €7,042 | -€3,598 | -33.8% |
| Tangible fixed assets | 22/27 | €10,640 | €7,042 | -€3,598 | -33.8% |
| Plant, machinery and equipment | 23 | €947 | €580 | -€367 | -38.8% |
| Furniture and vehicles | 24 | €9,693 | €6,462 | -€3,231 | -33.3% |
| Current assets | 29/58 | €46,328 | €53,309 | +€6,981 | +15.1% |
| Amounts receivable within one year | 40/41 | €22,792 | €5,622 | -€17,170 | -75.3% |
| Trade receivables | 40 | €11,720 | €5,580 | -€6,140 | -52.4% |
| Other amounts receivable | 41 | €11,072 | €42 | -€11,030 | -99.6% |
| Cash at bank and in hand | 54/58 | €23,536 | €47,687 | +€24,151 | +102.6% |
| Total equity and liabilities | 10/49 | €56,968 | €60,351 | +€3,383 | +5.9% |
| Equity | 10/15 | -€675 | €17,418 | +€18,093 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,775 | €16,318 | +€18,093 | |
| Amounts payable | 17/49 | €57,643 | €42,933 | -€14,710 | -25.5% |
| Amounts payable within one year | 42/48 | €57,643 | €42,933 | -€14,710 | -25.5% |
| Trade debts | 44 | €2,734 | €339 | -€2,395 | -87.6% |
| Suppliers | 440/4 | €2,734 | €339 | -€2,395 | -87.6% |
| Advances received on contracts in progress | 46 | - | €2,576 | +€2,576 | |
| Taxes, remuneration and social security | 45 | €701 | €3,923 | +€3,222 | +459.6% |
| Taxes | 450/3 | €701 | €3,923 | +€3,222 | +459.6% |
| Other amounts payable | 47/48 | €54,208 | €36,095 | -€18,113 | -33.4% |
| Non-recurring operating income | 76A | - | €1,192 | +€1,192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,769 | €3,598 | +€1,829 | +103.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,320 | +€3,320 | |
| Other operating charges | 640/8 | €976 | €1,013 | +€37 | +3.8% |
| Gross operating margin | 9900 | -€230 | €27,682 | +€27,912 | |
| Operating profit (loss) | 9901 | -€2,975 | €19,751 | +€22,726 | |
| Financial income | 75/76B | €1 | €482 | +€481 | +48100.0% |
| Recurring financial income | 75 | €1 | €482 | +€481 | +48100.0% |
| Financial charges | 65/66B | €260 | €225 | -€35 | -13.5% |
| Recurring financial charges | 65 | €260 | €225 | -€35 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,234 | €20,008 | +€23,242 | |
| Income taxes | 67/77 | - | €1,915 | +€1,915 | |
| Profit (loss) for the period | 9904 | -€3,234 | €18,093 | +€21,327 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,234 | €18,093 | +€21,327 |
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 12 October 2026 via checked.be.