VAN DE PERCK ADVISORY: 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 PERCK ADVISORY
Largest movements
- Current investments -€500,000
down €500,000 (-100%), from €500,000 to €0
- Tangible fixed assets +€497,602
up €497,602 (+100%), from €495,487 to €993,088
of which Land and buildings: +€527,207
- Cash +€90,097
up €90,097 (+383%), from €23,524 to €113,621
mainly Current investments (+€500,000) and Depreciation (+€141,473)
- Deferred charges and accrued income -€11,580
down €11,580 (-86.2%), from €13,436 to €1,856
- Reserves +€105,677
up €105,677 (+13.7%), from €770,500 to €876,177
of which Tax-exempt reserves: +€75,721
- Debts after one year -€25,476
down €25,476 (-62.8%), from €40,584 to €15,108
- Provisions +€25,240
up €25,240 (+26.7%), from €94,673 to €119,914
- Revaluation surpluses -€21,053
down €21,053 (-100%), from €21,053 to €0
- Gross operating margin +€149,828
up €149,828 (+112%), from €133,264 to €283,091
- Depreciation +€104,768
up €104,768 (+285%), from €36,705 to €141,473
- Financial income -€10,774
down €10,774 (-72.6%), from €14,840 to €4,066
- Financial charges +€2,902
up €2,902 (+153%), from €1,891 to €4,793
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 | €1,053,792 | €1,134,262 | +€80,470 | +7.6% |
| Fixed assets | 21/28 | €495,487 | €993,088 | +€497,602 | +100% |
| Tangible fixed assets | 22/27 | €495,487 | €993,088 | +€497,602 | +100% |
| Land and buildings | 22 | €383,528 | €910,735 | +€527,207 | +137% |
| Plant, machinery and equipment | 23 | €10,516 | €9,096 | -€1,420 | -13.5% |
| Furniture and vehicles | 24 | €101,443 | €73,257 | -€28,185 | -27.8% |
| Current assets | 29/58 | €558,306 | €141,174 | -€417,132 | -74.7% |
| Amounts receivable within one year | 40/41 | €21,346 | €25,697 | +€4,351 | +20.4% |
| Trade receivables | 40 | €18,277 | €25,531 | +€7,254 | +39.7% |
| Other amounts receivable | 41 | €3,069 | €166 | -€2,903 | -94.6% |
| Current investments | 50/53 | €500,000 | €0 | -€500,000 | -100% |
| Cash at bank and in hand | 54/58 | €23,524 | €113,621 | +€90,097 | +383% |
| Deferred charges and accrued income | 490/1 | €13,436 | €1,856 | -€11,580 | -86.2% |
| Total equity and liabilities | 10/49 | €1,053,792 | €1,134,262 | +€80,470 | +7.6% |
| Equity | 10/15 | €841,271 | €925,895 | +€84,624 | +10.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €21,053 | €0 | -€21,053 | -100% |
| Reserves | 13 | €770,500 | €876,177 | +€105,677 | +13.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €284,020 | €359,741 | +€75,721 | +26.7% |
| Distributable reserves | 133 | €486,479 | €516,436 | +€29,956 | +6.2% |
| Profit (loss) carried forward | 14 | €29,719 | €29,719 | = | 0.0% |
| Provisions and deferred taxes | 16 | €94,673 | €119,914 | +€25,240 | +26.7% |
| Deferred taxes | 168 | €94,673 | €119,914 | +€25,240 | +26.7% |
| Amounts payable | 17/49 | €117,848 | €88,453 | -€29,395 | -24.9% |
| Amounts payable after more than one year | 17 | €40,584 | €15,108 | -€25,476 | -62.8% |
| Financial debts | 170/4 | €40,584 | €15,108 | -€25,476 | -62.8% |
| Amounts payable within one year | 42/48 | €77,264 | €69,709 | -€7,555 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €24,950 | €25,476 | +€526 | +2.1% |
| Trade debts | 44 | €3,693 | €590 | -€3,103 | -84.0% |
| Suppliers | 440/4 | €3,693 | €590 | -€3,103 | -84.0% |
| Taxes, remuneration and social security | 45 | €2,995 | €7,867 | +€4,873 | +163% |
| Taxes | 450/3 | €2,995 | €7,867 | +€4,873 | +163% |
| Other amounts payable | 47/48 | €45,626 | €35,776 | -€9,850 | -21.6% |
| Accrued charges and deferred income | 492/3 | €0 | €3,636 | +€3,636 | |
| Non-recurring operating income | 76A | €132,404 | €247,817 | +€115,414 | +87.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,705 | €141,473 | +€104,768 | +285% |
| Other operating charges | 640/8 | €3,773 | €5,924 | +€2,151 | +57.0% |
| Gross operating margin | 9900 | €133,264 | €283,091 | +€149,828 | +112% |
| Operating profit (loss) | 9901 | €92,785 | €135,694 | +€42,909 | +46.2% |
| Financial income | 75/76B | €14,840 | €4,066 | -€10,774 | -72.6% |
| Recurring financial income | 75 | €14,840 | €4,066 | -€10,774 | -72.6% |
| Financial charges | 65/66B | €1,891 | €4,793 | +€2,902 | +153% |
| Recurring financial charges | 65 | €1,891 | €4,793 | +€2,902 | +153% |
| Profit (loss) for the period before taxes | 9903 | €105,734 | €134,967 | +€29,233 | +27.6% |
| Transfer from deferred taxes | 780 | - | €33,665 | +€33,665 | |
| Transfer to deferred taxes | 680 | €31,256 | €58,906 | +€27,650 | +88.5% |
| Income taxes | 67/77 | €1,382 | €4,050 | +€2,668 | +193% |
| Profit (loss) for the period | 9904 | €73,096 | €105,677 | +€32,581 | +44.6% |
| Transfer from tax-exempt reserves | 789 | €0 | €100,996 | +€100,996 | |
| Transfer to tax-exempt reserves | 689 | €93,767 | €176,717 | +€82,950 | +88.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,671 | €29,956 | +€50,628 |
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 21 October 2026 via checked.be.