VAN DE PERRE: what changed
What changed
VAN DE PERRE
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
€4,267
2024 · €4,309-€42
Equity
€307,511
2024 · €303,244+€4,267
Cash
€0
2024 · €112-€112
Balance sheet total
€325,077
2024 · €333,563-€8,487
Largest movements
Assets
- Tangible fixed assets -€16,010
down €16,010 (-25.4%), from €63,009 to €46,999
- Stocks and contracts +€9,980
up €9,980 (+7.9%), from €125,681 to €135,661
of which Stocks: +€12,880
- Receivables within one year -€4,658
down €4,658 (-32.2%), from €14,452 to €9,793
of which Trade receivables: -€5,512
Equity and liabilities
- Reserves +€19,731
up €19,731 (+7.3%), from €269,188 to €288,919
- Revaluation surpluses -€15,464
down €15,464 (-100%), from €15,464 to €0
- Current portion of long-term debt -€8,794
down €8,794 (-79.0%), from €11,128 to €2,334
- Trade debts +€4,389
up €4,389 (+78.2%), from €5,613 to €10,002
- Tax, wage and social debts -€3,681
down €3,681 (-53.5%), from €6,881 to €3,201
of which Taxes: -€3,681
Income statement
- Staff costs -€4,827
down €4,827 (-3.0%), from €160,650 to €155,822
- Gross operating margin -€4,558
down €4,558 (-2.3%), from €201,263 to €196,705
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4,309
Gross operating margin
-€4,558
Staff costs
+€4,827
Depreciation
+€336
Other operating charges
+€929
Financial income
-€1,047
Financial charges
-€991
Taxes
+€463
Result 2025
€4,267
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€22,140
Investment
-€11,745
Financing
-€10,507
Cash 2024
€112
From operations (derived)
+€22,140
Net result for the year
+€4,267
Depreciation
+€27,755
Stocks and contracts
-€9,980
Receivables within one year
+€4,658
Deferred charges and accrued income
-€2,314
Trade debts
+€4,389
Tax, wage and social debts
-€3,681
Other debts
-€2,955
Investment (derived)
-€11,745
Investment in fixed assets (net)
-€11,745
Financing
-€10,507
Debts after one year
-€2,334
Current portion of long-term debt
-€8,794
Short-term financial debts
+€621
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €333,563 | €325,077 | -€8,487 | -2.5% |
| Fixed assets | 21/28 | €63,009 | €46,999 | -€16,010 | -25.4% |
| Tangible fixed assets | 22/27 | €63,009 | €46,999 | -€16,010 | -25.4% |
| Land and buildings | 22 | €50,324 | €42,886 | -€7,438 | -14.8% |
| Plant, machinery and equipment | 23 | €3,749 | €1,958 | -€1,790 | -47.8% |
| Furniture and vehicles | 24 | €8,936 | €2,155 | -€6,782 | -75.9% |
| Current assets | 29/58 | €270,555 | €278,078 | +€7,523 | +2.8% |
| Amounts receivable after more than one year | 29 | €130,000 | €130,000 | = | 0.0% |
| Other amounts receivable | 291 | €130,000 | €130,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €125,681 | €135,661 | +€9,980 | +7.9% |
| Stocks | 30/36 | €120,681 | €133,561 | +€12,880 | +10.7% |
| Contracts in progress | 37 | €5,000 | €2,100 | -€2,900 | -58.0% |
| Amounts receivable within one year | 40/41 | €14,452 | €9,793 | -€4,658 | -32.2% |
| Trade receivables | 40 | €11,843 | €6,331 | -€5,512 | -46.5% |
| Other amounts receivable | 41 | €2,608 | €3,462 | +€854 | +32.7% |
| Cash at bank and in hand | 54/58 | €112 | €0 | -€112 | -100% |
| Deferred charges and accrued income | 490/1 | €310 | €2,624 | +€2,314 | +746% |
| Total equity and liabilities | 10/49 | €333,563 | €325,077 | -€8,487 | -2.5% |
| Equity | 10/15 | €303,244 | €307,511 | +€4,267 | +1.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €15,464 | €0 | -€15,464 | -100% |
| Reserves | 13 | €269,188 | €288,919 | +€19,731 | +7.3% |
| Distributable reserves | 133 | €269,188 | €288,919 | +€19,731 | +7.3% |
| Amounts payable | 17/49 | €30,319 | €17,565 | -€12,754 | -42.1% |
| Amounts payable after more than one year | 17 | €2,334 | €0 | -€2,334 | -100% |
| Financial debts | 170/4 | €2,334 | €0 | -€2,334 | -100% |
| Amounts payable within one year | 42/48 | €27,985 | €17,565 | -€10,420 | -37.2% |
| Current portion of amounts payable after more than one year | 42 | €11,128 | €2,334 | -€8,794 | -79.0% |
| Financial debts | 43 | €0 | €621 | +€621 | |
| Credit institutions | 430/8 | €0 | €621 | +€621 | |
| Trade debts | 44 | €5,613 | €10,002 | +€4,389 | +78.2% |
| Suppliers | 440/4 | €5,613 | €10,002 | +€4,389 | +78.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,881 | €3,201 | -€3,681 | -53.5% |
| Taxes | 450/3 | €6,881 | €3,201 | -€3,681 | -53.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,362 | €1,407 | -€2,955 | -67.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €619 | +€619 | |
| Remuneration, social security and pensions | 62 | €160,650 | €155,822 | -€4,827 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,091 | €27,755 | -€336 | -1.2% |
| Other operating charges | 640/8 | €8,211 | €7,283 | -€929 | -11.3% |
| Gross operating margin | 9900 | €201,263 | €196,705 | -€4,558 | -2.3% |
| Operating profit (loss) | 9901 | €4,311 | €5,845 | +€1,533 | +35.6% |
| Financial income | 75/76B | €4,998 | €3,951 | -€1,047 | -20.9% |
| Recurring financial income | 75 | €4,998 | €3,951 | -€1,047 | -20.9% |
| Financial charges | 65/66B | €1,799 | €2,791 | +€991 | +55.1% |
| Recurring financial charges | 65 | €1,799 | €2,791 | +€991 | +55.1% |
| Profit (loss) for the period before taxes | 9903 | €7,510 | €7,005 | -€505 | -6.7% |
| Income taxes | 67/77 | €3,201 | €2,738 | -€463 | -14.5% |
| Profit (loss) for the period | 9904 | €4,309 | €4,267 | -€42 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,309 | €4,267 | -€42 | -1.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.