Van De Perre Jo: 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 Jo
Largest movements
- Cash +€9,791
up €9,791 (+13.4%), from €72,959 to €82,749
mainly Net result for the year (+€46,364) and Trade debts (+€13,295)
- Other debts -€62,706
down €62,706 (-86.8%), from €72,271 to €9,566
- Reserves +€46,364
up €46,364 (+24.3%), from €190,471 to €236,835
of which Distributable reserves: +€46,364
- Trade debts +€13,295
up €13,295 (+49.5%), from €26,866 to €40,160
- Tax, wage and social debts +€6,280
up €6,280 (+19.8%), from €31,789 to €38,068
of which Remuneration and social security: +€3,752
- Gross operating margin +€33,236
up €33,236 (+22.0%), from €150,874 to €184,109
- Taxes +€8,645
up €8,645 (+94.9%), from €9,105 to €17,750
- Depreciation +€2,715
up €2,715 (+28.3%), from €9,601 to €12,317
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 | €333,239 | €338,996 | +€5,756 | +1.7% |
| Fixed assets | 21/28 | €37,169 | €35,260 | -€1,909 | -5.1% |
| Tangible fixed assets | 22/27 | €37,169 | €35,260 | -€1,909 | -5.1% |
| Land and buildings | 22 | €3,956 | €3,303 | -€652 | -16.5% |
| Plant, machinery and equipment | 23 | €18,642 | €23,238 | +€4,596 | +24.7% |
| Furniture and vehicles | 24 | €14,572 | €8,719 | -€5,853 | -40.2% |
| Current assets | 29/58 | €296,070 | €303,735 | +€7,666 | +2.6% |
| Stocks and contracts in progress | 3 | €8,612 | €7,981 | -€631 | -7.3% |
| Stocks | 30/36 | €8,612 | €7,981 | -€631 | -7.3% |
| Amounts receivable within one year | 40/41 | €11,198 | €10,695 | -€503 | -4.5% |
| Trade receivables | 40 | €719 | €1,976 | +€1,257 | +175% |
| Other amounts receivable | 41 | €10,479 | €8,719 | -€1,760 | -16.8% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,959 | €82,749 | +€9,791 | +13.4% |
| Deferred charges and accrued income | 490/1 | €3,301 | €2,310 | -€991 | -30.0% |
| Total equity and liabilities | 10/49 | €333,239 | €338,996 | +€5,756 | +1.7% |
| Equity | 10/15 | €202,311 | €248,675 | +€46,364 | +22.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €190,471 | €236,835 | +€46,364 | +24.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €188,611 | €234,975 | +€46,364 | +24.6% |
| Profit (loss) carried forward | 14 | €5,640 | €5,640 | = | 0.0% |
| Amounts payable | 17/49 | €130,928 | €90,321 | -€40,607 | -31.0% |
| Amounts payable within one year | 42/48 | €130,925 | €90,321 | -€40,604 | -31.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | €2,527 | +€2,527 | |
| Trade debts | 44 | €26,866 | €40,160 | +€13,295 | +49.5% |
| Suppliers | 440/4 | €26,866 | €40,160 | +€13,295 | +49.5% |
| Taxes, remuneration and social security | 45 | €31,789 | €38,068 | +€6,280 | +19.8% |
| Taxes | 450/3 | €8,843 | €11,370 | +€2,527 | +28.6% |
| Remuneration and social security | 454/9 | €22,946 | €26,698 | +€3,752 | +16.4% |
| Other amounts payable | 47/48 | €72,271 | €9,566 | -€62,706 | -86.8% |
| Accrued charges and deferred income | 492/3 | €3 | €0 | -€3 | -100% |
| Remuneration, social security and pensions | 62 | €107,000 | €105,188 | -€1,812 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,601 | €12,317 | +€2,715 | +28.3% |
| Other operating charges | 640/8 | €887 | €952 | +€66 | +7.4% |
| Gross operating margin | 9900 | €150,874 | €184,109 | +€33,236 | +22.0% |
| Operating profit (loss) | 9901 | €33,386 | €65,653 | +€32,266 | +96.6% |
| Financial income | 75/76B | €6,584 | €6,715 | +€131 | +2.0% |
| Recurring financial income | 75 | €6,584 | €6,715 | +€131 | +2.0% |
| Financial charges | 65/66B | €6,929 | €8,254 | +€1,325 | +19.1% |
| Recurring financial charges | 65 | €6,929 | €8,254 | +€1,325 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €33,042 | €64,114 | +€31,072 | +94.0% |
| Income taxes | 67/77 | €9,105 | €17,750 | +€8,645 | +94.9% |
| Profit (loss) for the period | 9904 | €23,937 | €46,364 | +€22,427 | +93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,937 | €46,364 | +€22,427 | +93.7% |
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 22 October 2026 via checked.be.