Van De Vyver: 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 Vyver
Largest movements
- Tangible fixed assets +€78,064
up €78,064 (+20.6%), from €379,216 to €457,281
of which Land and buildings: +€79,571
- Receivables within one year -€21,051
down €21,051 (-21.9%), from €96,155 to €75,104
of which Trade receivables: -€20,943
- Cash +€8,847
up €8,847 (+14.7%), from €59,983 to €68,830
mainly Other debts (+€99,571) and Depreciation (+€33,936)
- Other debts +€99,571
up €99,571 (+23,029%), from €432 to €100,003
- Profit (loss) carried forward -€30,301
down €30,301 (-6.0%), from €505,473 to €475,172
- Gross operating margin -€77,147
down €77,147 (-86.4%), from €89,252 to €12,105
- Taxes -€17,958
down €17,958 (-98.4%), from €18,259 to €301
- Depreciation +€9,882
up €9,882 (+41.1%), from €24,054 to €33,936
- Financial charges -€3,502
down €3,502 (-60.7%), from €5,770 to €2,268
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 | €713,737 | €778,736 | +€65,000 | +9.1% |
| Fixed assets | 21/28 | €379,216 | €457,281 | +€78,064 | +20.6% |
| Tangible fixed assets | 22/27 | €379,216 | €457,281 | +€78,064 | +20.6% |
| Land and buildings | 22 | €375,828 | €455,399 | +€79,571 | +21.2% |
| Furniture and vehicles | 24 | €3,388 | €1,882 | -€1,506 | -44.5% |
| Current assets | 29/58 | €334,520 | €321,456 | -€13,064 | -3.9% |
| Stocks and contracts in progress | 3 | €171,442 | €171,442 | = | 0.0% |
| Stocks | 30/36 | €171,442 | €171,442 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €96,155 | €75,104 | -€21,051 | -21.9% |
| Trade receivables | 40 | €93,896 | €72,953 | -€20,943 | -22.3% |
| Other amounts receivable | 41 | €2,259 | €2,151 | -€109 | -4.8% |
| Cash at bank and in hand | 54/58 | €59,983 | €68,830 | +€8,847 | +14.7% |
| Deferred charges and accrued income | 490/1 | €6,940 | €6,080 | -€860 | -12.4% |
| Total equity and liabilities | 10/49 | €713,737 | €778,736 | +€65,000 | +9.1% |
| Equity | 10/15 | €691,894 | €661,593 | -€30,301 | -4.4% |
| Contributions | 10/11 | €53,500 | €53,500 | = | 0.0% |
| Reserves | 13 | €132,921 | €132,921 | = | 0.0% |
| Distributable reserves | 133 | €132,921 | €132,921 | = | 0.0% |
| Profit (loss) carried forward | 14 | €505,473 | €475,172 | -€30,301 | -6.0% |
| Amounts payable | 17/49 | €21,843 | €117,144 | +€95,301 | +436% |
| Amounts payable after more than one year | 17 | €7,116 | €2,400 | -€4,716 | -66.3% |
| Financial debts | 170/4 | €7,116 | €2,400 | -€4,716 | -66.3% |
| Amounts payable within one year | 42/48 | €14,727 | €112,862 | +€98,135 | +666% |
| Current portion of amounts payable after more than one year | 42 | €4,606 | €4,716 | +€110 | +2.4% |
| Trade debts | 44 | €9,689 | €8,143 | -€1,546 | -16.0% |
| Suppliers | 440/4 | €9,689 | €8,143 | -€1,546 | -16.0% |
| Other amounts payable | 47/48 | €432 | €100,003 | +€99,571 | +23,029% |
| Accrued charges and deferred income | 492/3 | €0 | €1,881 | +€1,881 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,054 | €33,936 | +€9,882 | +41.1% |
| Other operating charges | 640/8 | €5,984 | €5,960 | -€24 | -0.4% |
| Gross operating margin | 9900 | €89,252 | €12,105 | -€77,147 | -86.4% |
| Operating profit (loss) | 9901 | €59,214 | -€27,790 | -€87,005 | |
| Financial income | 75/76B | €76 | €58 | -€18 | -23.6% |
| Recurring financial income | 75 | €76 | €58 | -€18 | -23.6% |
| Financial charges | 65/66B | €5,770 | €2,268 | -€3,502 | -60.7% |
| Recurring financial charges | 65 | €5,770 | €2,268 | -€3,502 | -60.7% |
| Profit (loss) for the period before taxes | 9903 | €53,521 | -€30,000 | -€83,521 | |
| Income taxes | 67/77 | €18,259 | €301 | -€17,958 | -98.4% |
| Profit (loss) for the period | 9904 | €35,262 | -€30,301 | -€65,563 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,262 | -€30,301 | -€65,563 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.