VAN de VELDE & PARTNERS: what changed
VAN de VELDE & PARTNERS
Largest movements
- Deferred charges and accrued income -€2,351
no longer reported in 2025 (was €2,351)
- Tangible fixed assets -€301
down €301 (-93.0%), from €324 to €23
of which Other tangible fixed assets: -€180
- Receivables within one year -€119
down €119 (-19.0%), from €627 to €508
of which Trade receivables: -€119
- Cash +€107
up €107 (+42.5%), from €252 to €359
mainly Other debts (+€5,225) and Deferred charges and accrued income (+€2,351)
- Profit (loss) carried forward -€6,292
down €6,292 (-17.6%), from -€35,759 to -€42,051
- Other debts +€5,225
up €5,225 (+17.6%), from €29,655 to €34,881
- Trade debts -€1,623
no longer reported in 2025 (was €1,623)
- Gross operating margin +€201
up €201 (+3.7%), from -€5,372 to -€5,171
- Other operating charges -€157
down €157 (-20.7%), from €756 to €600
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,579 | €890 | -€2,689 | -75.1% |
| Fixed assets | 21/28 | €349 | €23 | -€326 | -93.5% |
| Tangible fixed assets | 22/27 | €324 | €23 | -€301 | -93.0% |
| Furniture and vehicles | 24 | €144 | €23 | -€121 | -84.3% |
| Other tangible fixed assets | 26 | €180 | - | -€180 | |
| Financial fixed assets | 28 | €25 | - | -€25 | |
| Current assets | 29/58 | €3,230 | €867 | -€2,363 | -73.2% |
| Amounts receivable within one year | 40/41 | €627 | €508 | -€119 | -19.0% |
| Trade receivables | 40 | €394 | €275 | -€119 | -30.2% |
| Other amounts receivable | 41 | €233 | €233 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €252 | €359 | +€107 | +42.5% |
| Deferred charges and accrued income | 490/1 | €2,351 | - | -€2,351 | |
| Total equity and liabilities | 10/49 | €3,579 | €890 | -€2,689 | -75.1% |
| Equity | 10/15 | -€27,699 | -€33,991 | -€6,292 | -22.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,759 | -€42,051 | -€6,292 | -17.6% |
| Amounts payable | 17/49 | €31,278 | €34,881 | +€3,602 | +11.5% |
| Amounts payable within one year | 42/48 | €31,278 | €34,881 | +€3,602 | +11.5% |
| Trade debts | 44 | €1,623 | - | -€1,623 | |
| Suppliers | 440/4 | €1,623 | - | -€1,623 | |
| Other amounts payable | 47/48 | €29,655 | €34,881 | +€5,225 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €301 | €301 | +€0 | +0.1% |
| Other operating charges | 640/8 | €756 | €600 | -€157 | -20.7% |
| Gross operating margin | 9900 | -€5,372 | -€5,171 | +€201 | +3.7% |
| Operating profit (loss) | 9901 | -€6,429 | -€6,072 | +€357 | +5.6% |
| Financial income | 75/76B | €0 | €10 | +€10 | +5,950% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +5,950% |
| Financial charges | 65/66B | €211 | €229 | +€18 | +8.7% |
| Recurring financial charges | 65 | €211 | €229 | +€18 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,640 | -€6,292 | +€348 | +5.2% |
| Profit (loss) for the period | 9904 | -€6,640 | -€6,292 | +€348 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,640 | -€6,292 | +€348 | +5.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.