VAN DE PLAS TOOLING: 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 TOOLING
Largest movements
- Tangible fixed assets -€53,419
down €53,419 (-27.0%), from €197,547 to €144,128
of which Furniture and vehicles: -€36,157
- Current investments +€21,276
new in 2025: €21,276
- Cash -€9,489
down €9,489 (-11.6%), from €82,116 to €72,627
mainly Debts after one year (-€36,104) and Current investments (-€21,276)
- Receivables within one year -€7,540
down €7,540 (-16.0%), from €47,191 to €39,651
of which Other amounts receivable: -€13,891
- Debts after one year -€36,104
down €36,104 (-43.6%), from €82,758 to €46,654
- Current portion of long-term debt -€13,332
down €13,332 (-41.0%), from €32,493 to €19,161
- Gross operating margin -€24,007
down €24,007 (-14.1%), from €170,528 to €146,520
- Depreciation -€14,105
down €14,105 (-36.2%), from €38,999 to €24,894
- Staff costs -€7,629
down €7,629 (-6.9%), from €110,069 to €102,440
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 | €327,791 | €279,148 | -€48,643 | -14.8% |
| Fixed assets | 21/28 | €197,547 | €144,128 | -€53,419 | -27.0% |
| Tangible fixed assets | 22/27 | €197,547 | €144,128 | -€53,419 | -27.0% |
| Land and buildings | 22 | €141,516 | €128,369 | -€13,147 | -9.3% |
| Plant, machinery and equipment | 23 | €7,155 | €4,556 | -€2,599 | -36.3% |
| Furniture and vehicles | 24 | €43,948 | €7,791 | -€36,157 | -82.3% |
| Other tangible fixed assets | 26 | €4,929 | €3,412 | -€1,516 | -30.8% |
| Current assets | 29/58 | €130,244 | €135,020 | +€4,777 | +3.7% |
| Stocks and contracts in progress | 3 | €936 | €465 | -€471 | -50.3% |
| Stocks | 30/36 | €936 | €465 | -€471 | -50.3% |
| Amounts receivable within one year | 40/41 | €47,191 | €39,651 | -€7,540 | -16.0% |
| Trade receivables | 40 | €22,467 | €28,818 | +€6,351 | +28.3% |
| Other amounts receivable | 41 | €24,725 | €10,834 | -€13,891 | -56.2% |
| Current investments | 50/53 | - | €21,276 | +€21,276 | |
| Cash at bank and in hand | 54/58 | €82,116 | €72,627 | -€9,489 | -11.6% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €327,791 | €279,148 | -€48,643 | -14.8% |
| Equity | 10/15 | €85,841 | €86,471 | +€630 | +0.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €65,841 | €66,471 | +€630 | +1.0% |
| Tax-exempt reserves | 132 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €62,743 | €63,372 | +€630 | +1.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €241,950 | €192,677 | -€49,272 | -20.4% |
| Amounts payable after more than one year | 17 | €82,758 | €46,654 | -€36,104 | -43.6% |
| Financial debts | 170/4 | €82,758 | €46,654 | -€36,104 | -43.6% |
| Amounts payable within one year | 42/48 | €159,191 | €146,023 | -€13,168 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €32,493 | €19,161 | -€13,332 | -41.0% |
| Trade debts | 44 | €4,601 | €6,268 | +€1,666 | +36.2% |
| Suppliers | 440/4 | €4,601 | €6,268 | +€1,666 | +36.2% |
| Taxes, remuneration and social security | 45 | €17,491 | €15,222 | -€2,269 | -13.0% |
| Taxes | 450/3 | €9,595 | €6,811 | -€2,784 | -29.0% |
| Remuneration and social security | 454/9 | €7,896 | €8,411 | +€515 | +6.5% |
| Other amounts payable | 47/48 | €104,606 | €105,373 | +€767 | +0.7% |
| Remuneration, social security and pensions | 62 | €110,069 | €102,440 | -€7,629 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,999 | €24,894 | -€14,105 | -36.2% |
| Other operating charges | 640/8 | €2,645 | €2,774 | +€129 | +4.9% |
| Gross operating margin | 9900 | €170,528 | €146,520 | -€24,007 | -14.1% |
| Operating profit (loss) | 9901 | €18,814 | €16,412 | -€2,402 | -12.8% |
| Financial income | 75/76B | €392 | €462 | +€70 | +17.9% |
| Recurring financial income | 75 | €392 | €462 | +€70 | +17.9% |
| Financial charges | 65/66B | €3,462 | €2,779 | -€683 | -19.7% |
| Recurring financial charges | 65 | €3,462 | €2,779 | -€683 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €15,743 | €14,094 | -€1,649 | -10.5% |
| Income taxes | 67/77 | €4,890 | €3,465 | -€1,425 | -29.1% |
| Profit (loss) for the period | 9904 | €10,853 | €10,630 | -€224 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,853 | €10,630 | -€224 | -2.1% |
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 24 October 2026 via checked.be.