Van de plas - Merken: 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 plas - Merken
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€41,271
down €41,271 (-17.9%), from €229,966 to €188,695
- Reserves +€38,068
up €38,068 (+12.2%), from €313,310 to €351,378
- Other debts +€11,658
up €11,658 (+23.7%), from €49,275 to €60,934
- Gross operating margin +€10,141
up €10,141 (+18.3%), from €55,501 to €65,642
- Financial charges +€3,997
up €3,997 (+88.0%), from €4,544 to €8,541
- Taxes +€3,728
up €3,728 (+27.6%), from €13,491 to €17,219
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €693,844 | €697,745 | +€3,900 | +0.6% |
| Fixed assets | 21/28 | €676,541 | €675,127 | -€1,414 | -0.2% |
| Tangible fixed assets | 22/27 | €4,078 | €2,663 | -€1,414 | -34.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €4,078 | €2,663 | -€1,414 | -34.7% |
| Financial fixed assets | 28 | €672,464 | €672,464 | = | 0.0% |
| Current assets | 29/58 | €17,303 | €22,618 | +€5,315 | +30.7% |
| Amounts receivable within one year | 40/41 | €11,599 | €12,930 | +€1,331 | +11.5% |
| Trade receivables | 40 | €9,908 | €12,908 | +€3,000 | +30.3% |
| Other amounts receivable | 41 | €1,690 | €21 | -€1,669 | -98.7% |
| Cash at bank and in hand | 54/58 | €5,507 | €9,631 | +€4,124 | +74.9% |
| Deferred charges and accrued income | 490/1 | €197 | €57 | -€141 | -71.3% |
| Total equity and liabilities | 10/49 | €693,844 | €697,745 | +€3,900 | +0.6% |
| Equity | 10/15 | €340,810 | €378,878 | +€38,068 | +11.2% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Reserves | 13 | €313,310 | €351,378 | +€38,068 | +12.2% |
| Distributable reserves | 133 | €313,310 | €351,378 | +€38,068 | +12.2% |
| Amounts payable | 17/49 | €353,034 | €318,866 | -€34,168 | -9.7% |
| Amounts payable after more than one year | 17 | €229,966 | €188,695 | -€41,271 | -17.9% |
| Financial debts | 170/4 | €229,966 | €188,695 | -€41,271 | -17.9% |
| Amounts payable within one year | 42/48 | €117,068 | €126,171 | +€9,103 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €57,552 | €55,047 | -€2,505 | -4.4% |
| Trade debts | 44 | €7,661 | €1,708 | -€5,953 | -77.7% |
| Suppliers | 440/4 | €7,661 | €1,708 | -€5,953 | -77.7% |
| Taxes, remuneration and social security | 45 | €2,581 | €8,482 | +€5,902 | +229% |
| Taxes | 450/3 | €0 | €5,906 | +€5,906 | |
| Remuneration and social security | 454/9 | €2,581 | €2,576 | -€4 | -0.2% |
| Other amounts payable | 47/48 | €49,275 | €60,934 | +€11,658 | +23.7% |
| Accrued charges and deferred income | 492/3 | €6,000 | €4,000 | -€2,000 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,457 | €1,414 | -€43 | -2.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €55,501 | €65,642 | +€10,141 | +18.3% |
| Operating profit (loss) | 9901 | €53,656 | €63,828 | +€10,172 | +19.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,544 | €8,541 | +€3,997 | +88.0% |
| Recurring financial charges | 65 | €4,544 | €8,541 | +€3,997 | +88.0% |
| Profit (loss) for the period before taxes | 9903 | €49,112 | €55,287 | +€6,175 | +12.6% |
| Income taxes | 67/77 | €13,491 | €17,219 | +€3,728 | +27.6% |
| Profit (loss) for the period | 9904 | €35,621 | €38,068 | +€2,447 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,621 | €38,068 | +€2,447 | +6.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.