VAN dE PERRE NANCY: 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 NANCY
Largest movements
- Current investments +€300,000
new in 2025: €300,000
- Cash -€78,749
down €78,749 (-24.5%), from €320,950 to €242,201
mainly Current investments (-€300,000) and Debts after one year (-€9,183)
- Receivables within one year -€39,043
down €39,043 (-22.1%), from €176,906 to €137,862
of which Trade receivables: -€25,775
- Tangible fixed assets -€23,103
down €23,103 (-24.6%), from €94,039 to €70,936
of which Furniture and vehicles: -€18,230
- Reserves +€135,773
up €135,773 (+28.1%), from €483,249 to €619,022
- Accrued charges and deferred income +€21,340
up €21,340 (+1,075%), from €1,985 to €23,325
- Trade debts +€13,405
up €13,405 (+194%), from €6,913 to €20,318
- Debts after one year -€9,183
down €9,183 (-40.3%), from €22,783 to €13,600
- Gross operating margin +€85,691
up €85,691 (+20.1%), from €425,719 to €511,410
- Staff costs +€62,552
up €62,552 (+30.0%), from €208,698 to €271,250
- Taxes +€9,067
up €9,067 (+15.8%), from €57,419 to €66,486
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 | €615,641 | €775,670 | +€160,028 | +26.0% |
| Fixed assets | 21/28 | €108,117 | €83,181 | -€24,936 | -23.1% |
| Intangible fixed assets | 21 | €11,772 | €6,565 | -€5,208 | -44.2% |
| Tangible fixed assets | 22/27 | €94,039 | €70,936 | -€23,103 | -24.6% |
| Land and buildings | 22 | €4,090 | €3,739 | -€351 | -8.6% |
| Plant, machinery and equipment | 23 | €5,339 | €4,213 | -€1,126 | -21.1% |
| Furniture and vehicles | 24 | €64,105 | €45,875 | -€18,230 | -28.4% |
| Other tangible fixed assets | 26 | €20,505 | €17,110 | -€3,395 | -16.6% |
| Financial fixed assets | 28 | €2,305 | €5,680 | +€3,375 | +146% |
| Current assets | 29/58 | €507,525 | €692,489 | +€184,964 | +36.4% |
| Amounts receivable within one year | 40/41 | €176,906 | €137,862 | -€39,043 | -22.1% |
| Trade receivables | 40 | €159,184 | €133,409 | -€25,775 | -16.2% |
| Other amounts receivable | 41 | €17,721 | €4,453 | -€13,269 | -74.9% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €320,950 | €242,201 | -€78,749 | -24.5% |
| Deferred charges and accrued income | 490/1 | €9,669 | €12,425 | +€2,756 | +28.5% |
| Total equity and liabilities | 10/49 | €615,641 | €775,670 | +€160,028 | +26.0% |
| Equity | 10/15 | €495,726 | €631,499 | +€135,773 | +27.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €483,249 | €619,022 | +€135,773 | +28.1% |
| Distributable reserves | 133 | €483,249 | €619,022 | +€135,773 | +28.1% |
| Profit (loss) carried forward | 14 | €77 | €77 | = | 0.0% |
| Amounts payable | 17/49 | €119,915 | €144,171 | +€24,256 | +20.2% |
| Amounts payable after more than one year | 17 | €22,783 | €13,600 | -€9,183 | -40.3% |
| Financial debts | 170/4 | €22,783 | €13,600 | -€9,183 | -40.3% |
| Amounts payable within one year | 42/48 | €95,148 | €107,246 | +€12,098 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €8,851 | €9,183 | +€331 | +3.7% |
| Trade debts | 44 | €6,913 | €20,318 | +€13,405 | +194% |
| Suppliers | 440/4 | €6,913 | €20,318 | +€13,405 | +194% |
| Taxes, remuneration and social security | 45 | €57,274 | €50,827 | -€6,447 | -11.3% |
| Taxes | 450/3 | €19,229 | €26,688 | +€7,459 | +38.8% |
| Remuneration and social security | 454/9 | €38,046 | €24,140 | -€13,906 | -36.6% |
| Other amounts payable | 47/48 | €22,109 | €26,918 | +€4,809 | +21.8% |
| Accrued charges and deferred income | 492/3 | €1,985 | €23,325 | +€21,340 | +1,075% |
| Non-recurring operating income | 76A | €1,500 | €1,150 | -€350 | -23.3% |
| Remuneration, social security and pensions | 62 | €208,698 | €271,250 | +€62,552 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,053 | €31,642 | -€2,411 | -7.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €50 | €0 | -€50 | -100% |
| Other operating charges | 640/8 | €1,427 | €1,086 | -€341 | -23.9% |
| Gross operating margin | 9900 | €425,719 | €511,410 | +€85,691 | +20.1% |
| Operating profit (loss) | 9901 | €181,491 | €207,431 | +€25,940 | +14.3% |
| Financial income | 75/76B | €6 | €3,618 | +€3,612 | +61,117% |
| Recurring financial income | 75 | €6 | €3,618 | +€3,612 | +61,117% |
| Financial charges | 65/66B | €3,610 | €2,852 | -€758 | -21.0% |
| Recurring financial charges | 65 | €3,610 | €2,852 | -€758 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €177,887 | €208,197 | +€30,311 | +17.0% |
| Income taxes | 67/77 | €57,419 | €66,486 | +€9,067 | +15.8% |
| Profit (loss) for the period | 9904 | €120,467 | €141,711 | +€21,244 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €120,467 | €141,711 | +€21,244 | +17.6% |
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 23 October 2026 via checked.be.