VAN dE CLOOT: 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 dE CLOOT
Largest movements
- Receivables within one year +€39,907
up €39,907 (+71.6%), from €55,739 to €95,646
of which Other amounts receivable: +€27,289
- Cash +€27,771
up €27,771 (+94.7%), from €29,315 to €57,086
mainly Other debts (+€68,850) and Net result for the year (+€50,341)
- Tangible fixed assets -€15,878
down €15,878 (-20.6%), from €76,970 to €61,093
of which Other tangible fixed assets: -€14,000
- Other debts +€68,850
new in 2025: €68,850
- Reserves -€30,659
down €30,659 (-21.4%), from €143,021 to €112,362
- Tax, wage and social debts +€17,231
up €17,231 (+206%), from €8,362 to €25,593
- Current portion of long-term debt -€3,844
no longer reported in 2025 (was €3,844)
- Financial income +€7,159
up €7,159 (+3,521%), from €203 to €7,362
- Taxes -€2,253
down €2,253 (-14.2%), from €15,923 to €13,670
- Gross operating margin +€838
up €838 (+1.1%), from €77,293 to €78,131
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 | €162,046 | €213,825 | +€51,779 | +32.0% |
| Fixed assets | 21/28 | €76,970 | €61,093 | -€15,878 | -20.6% |
| Tangible fixed assets | 22/27 | €76,970 | €61,093 | -€15,878 | -20.6% |
| Land and buildings | 22 | €708 | €629 | -€79 | -11.1% |
| Plant, machinery and equipment | 23 | €70 | €3,070 | +€3,000 | +4,297% |
| Furniture and vehicles | 24 | €6,193 | €1,394 | -€4,799 | -77.5% |
| Other tangible fixed assets | 26 | €70,000 | €56,000 | -€14,000 | -20.0% |
| Current assets | 29/58 | €85,075 | €152,732 | +€67,657 | +79.5% |
| Amounts receivable within one year | 40/41 | €55,739 | €95,646 | +€39,907 | +71.6% |
| Trade receivables | 40 | €3,372 | €15,989 | +€12,617 | +374% |
| Other amounts receivable | 41 | €52,367 | €79,657 | +€27,289 | +52.1% |
| Cash at bank and in hand | 54/58 | €29,315 | €57,086 | +€27,771 | +94.7% |
| Deferred charges and accrued income | 490/1 | €21 | - | -€21 | |
| Total equity and liabilities | 10/49 | €162,046 | €213,825 | +€51,779 | +32.0% |
| Equity | 10/15 | €149,221 | €118,562 | -€30,659 | -20.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €143,021 | €112,362 | -€30,659 | -21.4% |
| Distributable reserves | 133 | €143,021 | €112,362 | -€30,659 | -21.4% |
| Amounts payable | 17/49 | €12,825 | €95,263 | +€82,438 | +643% |
| Amounts payable within one year | 42/48 | €12,825 | €95,263 | +€82,438 | +643% |
| Current portion of amounts payable after more than one year | 42 | €3,844 | - | -€3,844 | |
| Trade debts | 44 | €618 | €820 | +€202 | +32.6% |
| Suppliers | 440/4 | €618 | €820 | +€202 | +32.6% |
| Taxes, remuneration and social security | 45 | €8,362 | €25,593 | +€17,231 | +206% |
| Taxes | 450/3 | €8,362 | €25,593 | +€17,231 | +206% |
| Other amounts payable | 47/48 | - | €68,850 | +€68,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,749 | €19,499 | -€250 | -1.3% |
| Other operating charges | 640/8 | €1,751 | €1,538 | -€213 | -12.1% |
| Gross operating margin | 9900 | €77,293 | €78,131 | +€838 | +1.1% |
| Operating profit (loss) | 9901 | €55,793 | €57,094 | +€1,301 | +2.3% |
| Financial income | 75/76B | €203 | €7,362 | +€7,159 | +3,521% |
| Recurring financial income | 75 | €203 | €7,362 | +€7,159 | +3,521% |
| Financial charges | 65/66B | €569 | €446 | -€123 | -21.7% |
| Recurring financial charges | 65 | €569 | €446 | -€123 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €55,428 | €64,011 | +€8,583 | +15.5% |
| Income taxes | 67/77 | €15,923 | €13,670 | -€2,253 | -14.2% |
| Profit (loss) for the period | 9904 | €39,505 | €50,341 | +€10,836 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,505 | €50,341 | +€10,836 | +27.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.