VAN DE PERRE A.: 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 PERRE A.
Largest movements
- Cash -€34,126
down €34,126 (-46.6%), from €73,272 to €39,146
- Receivables within one year +€22,531
up €22,531 (+12.4%), from €181,648 to €204,179
of which Other amounts receivable: +€47,685
- Tangible fixed assets +€9,634
up €9,634 (+70.0%), from €13,756 to €23,390
of which Furniture and vehicles: +€15,139
- Stocks and contracts -€5,913
down €5,913 (-58.6%), from €10,096 to €4,182
of which Contracts in progress: -€6,215
- Reserves -€7,644
down €7,644 (-6.6%), from €115,869 to €108,225
of which Distributable reserves: -€7,644
- Gross operating margin -€12,857
down €12,857 (-62.3%), from €20,633 to €7,776
- Depreciation +€6,298
up €6,298 (+122%), from €5,165 to €11,463
- Taxes -€5,653
down €5,653 (-73.7%), from €7,667 to €2,014
- Financial income +€2,161
up €2,161 (+26.0%), from €8,298 to €10,459
- Financial charges -€1,550
down €1,550 (-85.2%), from €1,819 to €269
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €278,971 | €271,096 | -€7,874 | -2.8% |
| Fixed assets | 21/28 | €13,955 | €23,589 | +€9,634 | +69.0% |
| Tangible fixed assets | 22/27 | €13,756 | €23,390 | +€9,634 | +70.0% |
| Plant, machinery and equipment | 23 | €7,745 | €2,240 | -€5,505 | -71.1% |
| Furniture and vehicles | 24 | €6,011 | €21,150 | +€15,139 | +252% |
| Financial fixed assets | 28 | €198 | €198 | = | 0.0% |
| Current assets | 29/58 | €265,016 | €247,507 | -€17,508 | -6.6% |
| Stocks and contracts in progress | 3 | €10,096 | €4,182 | -€5,913 | -58.6% |
| Stocks | 30/36 | €3,881 | €4,182 | +€302 | +7.8% |
| Contracts in progress | 37 | €6,215 | - | -€6,215 | |
| Amounts receivable within one year | 40/41 | €181,648 | €204,179 | +€22,531 | +12.4% |
| Trade receivables | 40 | €41,885 | €16,731 | -€25,154 | -60.1% |
| Other amounts receivable | 41 | €139,763 | €187,449 | +€47,685 | +34.1% |
| Cash at bank and in hand | 54/58 | €73,272 | €39,146 | -€34,126 | -46.6% |
| Total equity and liabilities | 10/49 | €278,971 | €271,096 | -€7,874 | -2.8% |
| Equity | 10/15 | €276,369 | €268,725 | -€7,644 | -2.8% |
| Contributions | 10/11 | €160,500 | €160,500 | = | 0.0% |
| Reserves | 13 | €115,869 | €108,225 | -€7,644 | -6.6% |
| Non-distributable reserves | 130/1 | €4,350 | €4,350 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,350 | €4,350 | = | 0.0% |
| Distributable reserves | 133 | €111,519 | €103,875 | -€7,644 | -6.9% |
| Amounts payable | 17/49 | €2,602 | €2,371 | -€230 | -8.9% |
| Amounts payable within one year | 42/48 | €2,602 | €2,371 | -€230 | -8.9% |
| Taxes, remuneration and social security | 45 | €2,602 | €2,371 | -€230 | -8.9% |
| Taxes | 450/3 | €1,602 | €1,871 | +€270 | +16.8% |
| Remuneration and social security | 454/9 | €1,000 | €500 | -€500 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,165 | €11,463 | +€6,298 | +122% |
| Other operating charges | 640/8 | €2,176 | €847 | -€1,329 | -61.1% |
| Gross operating margin | 9900 | €20,633 | €7,776 | -€12,857 | -62.3% |
| Operating profit (loss) | 9901 | €13,293 | -€4,533 | -€17,826 | |
| Financial income | 75/76B | €8,298 | €10,459 | +€2,161 | +26.0% |
| Recurring financial income | 75 | €8,298 | €10,459 | +€2,161 | +26.0% |
| Financial charges | 65/66B | €1,819 | €269 | -€1,550 | -85.2% |
| Recurring financial charges | 65 | €1,819 | €269 | -€1,550 | -85.2% |
| Profit (loss) for the period before taxes | 9903 | €19,772 | €5,657 | -€14,115 | -71.4% |
| Income taxes | 67/77 | €7,667 | €2,014 | -€5,653 | -73.7% |
| Profit (loss) for the period | 9904 | €12,105 | €3,643 | -€8,462 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,105 | €3,643 | -€8,462 | -69.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.