VAN DE PERRE - CANTRYN: 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 - CANTRYN
Largest movements
- Tangible fixed assets -€13,778
down €13,778 (-8.3%), from €166,174 to €152,396
of which Furniture and vehicles: -€13,900
- Receivables within one year +€12,388
up €12,388 (+992%), from €1,248 to €13,637
of which Trade receivables: +€9,395
- Cash +€4,052
up €4,052 (+11.6%), from €34,804 to €38,856
mainly Depreciation (+€18,288) and Accrued charges and deferred income (+€2,838)
- Accrued charges and deferred income +€2,838
new in 2025: €2,838
- Gross operating margin +€909
up €909 (+3.9%), from €23,531 to €24,440
- Depreciation +€538
up €538 (+3.0%), from €17,750 to €18,288
- Other operating charges +€444
up €444 (+15.1%), from €2,945 to €3,389
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 | €202,825 | €205,394 | +€2,569 | +1.3% |
| Fixed assets | 21/28 | €166,174 | €152,396 | -€13,778 | -8.3% |
| Tangible fixed assets | 22/27 | €166,174 | €152,396 | -€13,778 | -8.3% |
| Land and buildings | 22 | €130,798 | €127,458 | -€3,339 | -2.6% |
| Plant, machinery and equipment | 23 | €948 | €4,410 | +€3,461 | +365% |
| Furniture and vehicles | 24 | €34,428 | €20,528 | -€13,900 | -40.4% |
| Current assets | 29/58 | €36,651 | €52,998 | +€16,347 | +44.6% |
| Amounts receivable within one year | 40/41 | €1,248 | €13,637 | +€12,388 | +992% |
| Trade receivables | 40 | - | €9,395 | +€9,395 | |
| Other amounts receivable | 41 | €1,248 | €4,242 | +€2,993 | +240% |
| Cash at bank and in hand | 54/58 | €34,804 | €38,856 | +€4,052 | +11.6% |
| Deferred charges and accrued income | 490/1 | €599 | €505 | -€93 | -15.6% |
| Total equity and liabilities | 10/49 | €202,825 | €205,394 | +€2,569 | +1.3% |
| Equity | 10/15 | €199,225 | €198,971 | -€254 | -0.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €44,168 | €45,606 | +€1,438 | +3.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,205 | €15,205 | = | 0.0% |
| Distributable reserves | 133 | €22,763 | €24,201 | +€1,438 | +6.3% |
| Profit (loss) carried forward | 14 | €93,057 | €91,365 | -€1,692 | -1.8% |
| Amounts payable | 17/49 | €3,600 | €6,422 | +€2,823 | +78.4% |
| Amounts payable within one year | 42/48 | €3,600 | €3,584 | -€16 | -0.4% |
| Trade debts | 44 | €38 | €310 | +€272 | +714% |
| Suppliers | 440/4 | €38 | €310 | +€272 | +714% |
| Taxes, remuneration and social security | 45 | €1,094 | €1,582 | +€488 | +44.7% |
| Taxes | 450/3 | €1,094 | €1,582 | +€488 | +44.7% |
| Other amounts payable | 47/48 | €2,468 | €1,692 | -€776 | -31.4% |
| Accrued charges and deferred income | 492/3 | - | €2,838 | +€2,838 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,750 | €18,288 | +€538 | +3.0% |
| Other operating charges | 640/8 | €2,945 | €3,389 | +€444 | +15.1% |
| Gross operating margin | 9900 | €23,531 | €24,440 | +€909 | +3.9% |
| Operating profit (loss) | 9901 | €2,836 | €2,762 | -€74 | -2.6% |
| Financial income | 75/76B | - | €46 | +€46 | |
| Recurring financial income | 75 | - | €46 | +€46 | |
| Financial charges | 65/66B | €139 | €142 | +€3 | +2.3% |
| Recurring financial charges | 65 | €139 | €142 | +€3 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €2,697 | €2,666 | -€31 | -1.2% |
| Income taxes | 67/77 | €1,252 | €1,227 | -€24 | -1.9% |
| Profit (loss) for the period | 9904 | €1,445 | €1,438 | -€7 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,445 | €1,438 | -€7 | -0.5% |
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 28 October 2026 via checked.be.