VAN DE VLIET A.E.: 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.
What changed
VAN DE VLIET A.E.
NACE 95.314, Bodywork repair (including spraying and painting)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.2m
2024 · €1.8m+€398,744
Equity
€9.2m
2024 · €9.1m+€111,583
Cash
€2.6m
2024 · €1.1m+€1.5m
Balance sheet total
€10.4m
2024 · €10.1m+€381,041
Largest movements
Assets
- Current investments -€1.6m
down €1.6m (-26.0%), from €6.2m to €4.6m
- Cash +€1.5m
up €1.5m (+132%), from €1.1m to €2.6m
mainly Net result for the year (+€2.2m) and Current investments (+€1.6m)
- Receivables after one year +€546,205
up €546,205 (+177%), from €308,169 to €854,374
Equity and liabilities
- Other debts +€358,478
up €358,478 (+123%), from €291,076 to €649,554
- Provisions -€264,612
down €264,612 (-100%), from €264,612 to €0
- Reserves +€111,583
up €111,583 (+1.2%), from €9.1m to €9.2m
Income statement
- Provisions -€264,612
new in 2025: -€264,612
- Gross operating margin +€256,907
up €256,907 (+9.7%), from €2.7m to €2.9m
- Staff costs +€120,801
up €120,801 (+42.2%), from €286,041 to €406,842
- Depreciation +€30,605
up €30,605 (+27.8%), from €110,115 to €140,720
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.
Result 2024
€1.8m
Gross operating margin
+€256,907
Staff costs
-€120,801
Depreciation
-€30,605
Provisions
+€264,612
Other operating charges
+€264
Financial income
+€19,866
Financial charges
-€307
Taxes
+€8,808
Result 2025
€2.2m
raises the resultlowers the result
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.
From operations
+€2.2m
Investment
+€1.4m
Financing
-€2.1m
Cash 2024
€1.1m
From operations (derived)
+€2.2m
Net result for the year
+€2.2m
Depreciation
+€140,720
Receivables after one year
-€546,205
Stocks and contracts
+€62,719
Receivables within one year
+€23,218
Smaller working-capital items
+€3,525
Provisions
-€264,612
Trade debts
+€81,320
Tax, wage and social debts
+€94,370
Other debts
+€358,478
Investment (derived)
+€1.4m
Investment in fixed assets (net)
-€221,256
Current investments
+€1.6m
Financing
-€2.1m
Contributions, distributions and other
-€2.1m
Cash 2025
€2.6m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,054,277 | €10,435,318 | +€381,041 | +3.8% |
| Fixed assets | 21/28 | €448,318 | €528,854 | +€80,536 | +18.0% |
| Tangible fixed assets | 22/27 | €397,603 | €441,789 | +€44,186 | +11.1% |
| Land and buildings | 22 | €30,856 | €64,624 | +€33,768 | +109% |
| Plant, machinery and equipment | 23 | €87,452 | €175,374 | +€87,922 | +101% |
| Furniture and vehicles | 24 | €279,295 | €201,791 | -€77,504 | -27.7% |
| Financial fixed assets | 28 | €50,715 | €87,065 | +€36,350 | +71.7% |
| Current assets | 29/58 | €9,605,960 | €9,906,464 | +€300,504 | +3.1% |
| Amounts receivable after more than one year | 29 | €308,169 | €854,374 | +€546,205 | +177% |
| Other amounts receivable | 291 | €308,169 | €854,374 | +€546,205 | +177% |
| Stocks and contracts in progress | 3 | €759,396 | €696,677 | -€62,719 | -8.3% |
| Stocks | 30/36 | €759,396 | €696,677 | -€62,719 | -8.3% |
| Amounts receivable within one year | 40/41 | €1,169,287 | €1,146,069 | -€23,218 | -2.0% |
| Trade receivables | 40 | €656,727 | €1,031,660 | +€374,933 | +57.1% |
| Other amounts receivable | 41 | €512,560 | €114,410 | -€398,151 | -77.7% |
| Current investments | 50/53 | €6,234,905 | €4,615,967 | -€1.6m | -26.0% |
| Cash at bank and in hand | 54/58 | €1,109,897 | €2,572,694 | +€1.5m | +132% |
| Deferred charges and accrued income | 490/1 | €24,306 | €20,683 | -€3,623 | -14.9% |
| Total equity and liabilities | 10/49 | €10,054,277 | €10,435,318 | +€381,041 | +3.8% |
| Equity | 10/15 | €9,086,995 | €9,198,578 | +€111,583 | +1.2% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €9,080,790 | €9,192,373 | +€111,583 | +1.2% |
| Distributable reserves | 133 | €9,080,790 | €9,192,373 | +€111,583 | +1.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €264,612 | €0 | -€264,612 | -100% |
| Provisions for liabilities and charges | 160/5 | €264,612 | €0 | -€264,612 | -100% |
| Pensions and similar obligations | 160 | €264,612 | €0 | -€264,612 | -100% |
| Amounts payable | 17/49 | €702,670 | €1,236,740 | +€534,069 | +76.0% |
| Amounts payable within one year | 42/48 | €702,321 | €1,236,489 | +€534,168 | +76.1% |
| Trade debts | 44 | €271,963 | €353,282 | +€81,320 | +29.9% |
| Suppliers | 440/4 | €271,963 | €353,282 | +€81,320 | +29.9% |
| Taxes, remuneration and social security | 45 | €139,283 | €233,653 | +€94,370 | +67.8% |
| Taxes | 450/3 | €95,974 | €182,426 | +€86,452 | +90.1% |
| Remuneration and social security | 454/9 | €43,309 | €51,227 | +€7,918 | +18.3% |
| Other amounts payable | 47/48 | €291,076 | €649,554 | +€358,478 | +123% |
| Accrued charges and deferred income | 492/3 | €349 | €250 | -€98 | -28.2% |
| Non-recurring operating income | 76A | €2,000 | €0 | -€2,000 | -100% |
| Remuneration, social security and pensions | 62 | €286,041 | €406,842 | +€120,801 | +42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,115 | €140,720 | +€30,605 | +27.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€264,612 | -€264,612 | |
| Other operating charges | 640/8 | €17,678 | €17,415 | -€264 | -1.5% |
| Gross operating margin | 9900 | €2,650,646 | €2,907,553 | +€256,907 | +9.7% |
| Operating profit (loss) | 9901 | €2,236,812 | €2,607,188 | +€370,376 | +16.6% |
| Financial income | 75/76B | €67,351 | €87,217 | +€19,866 | +29.5% |
| Recurring financial income | 75 | €67,351 | €87,217 | +€19,866 | +29.5% |
| Financial charges | 65/66B | €2,867 | €3,174 | +€307 | +10.7% |
| Recurring financial charges | 65 | €2,867 | €3,174 | +€307 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €2,301,296 | €2,691,232 | +€389,936 | +16.9% |
| Income taxes | 67/77 | €475,768 | €466,960 | -€8,808 | -1.9% |
| Profit (loss) for the period | 9904 | €1,825,528 | €2,224,272 | +€398,744 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,825,528 | €2,224,272 | +€398,744 | +21.8% |
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 18 October 2026 via checked.be.