VAN DEN AVENNE: what changed
What changed
VAN DEN AVENNE
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€110,848
2024 · €104,812+€6,036
Equity
€219,360
2024 · €208,512+€10,848
Cash
€49,536
2024 · €38,030+€11,506
Balance sheet total
€455,571
2024 · €240,952+€214,619
Largest movements
Assets
- Financial fixed assets +€200,000
new in 2025: €200,000
- Cash +€11,506
up €11,506 (+30.3%), from €38,030 to €49,536
mainly Net result for the year (+€110,848) and Debts after one year (+€89,343)
Equity and liabilities
- Debts after one year +€89,343
new in 2025: €89,343
- Other debts +€56,417
up €56,417, from €0 to €56,417
- Tax, wage and social debts +€35,561
up €35,561 (+212%), from €16,765 to €52,325
- Current portion of long-term debt +€23,940
new in 2025: €23,940
- Reserves +€10,848
up €10,848 (+5.3%), from €206,012 to €216,860
Income statement
- Gross operating margin +€47,597
up €47,597 (+35.5%), from €133,940 to €181,537
- Financial charges +€33,199
up €33,199 (+21,368%), from €155 to €33,355
- Taxes +€9,672
up €9,672 (+33.0%), from €29,328 to €39,000
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.
Result 2024
€104,812
Gross operating margin
+€47,597
Depreciation
+€1,467
Other operating charges
-€61
Financial income
-€96
Financial charges
-€33,199
Taxes
-€9,672
Result 2025
€110,848
raises the resultlowers the result
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.
From operations
+€201,035
Investment
-€202,727
Financing
+€13,199
Cash 2024
€38,030
From operations (derived)
+€201,035
Net result for the year
+€110,848
Depreciation
+€46
Receivables within one year
-€432
Trade debts
-€1,406
Tax, wage and social debts
+€35,561
Other debts
+€56,417
Investment (derived)
-€202,727
Investment in fixed assets (net)
-€202,727
Financing
+€13,199
Debts after one year
+€89,343
Current portion of long-term debt
+€23,940
Short-term financial debts
-€84
Contributions, distributions and other
-€100,000
Cash 2025
€49,536
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €240,952 | €455,571 | +€214,619 | +89.1% |
| Fixed assets | 21/28 | €0 | €202,681 | +€202,681 | |
| Tangible fixed assets | 22/27 | €0 | €2,681 | +€2,681 | |
| Plant, machinery and equipment | 23 | - | €2,681 | +€2,681 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | - | €200,000 | +€200,000 | |
| Current assets | 29/58 | €240,952 | €252,890 | +€11,938 | +5.0% |
| Amounts receivable after more than one year | 29 | €109,000 | €109,000 | = | 0.0% |
| Other amounts receivable | 291 | €109,000 | €109,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €93,922 | €94,353 | +€432 | +0.5% |
| Trade receivables | 40 | €78,843 | €93,590 | +€14,747 | +18.7% |
| Other amounts receivable | 41 | €15,079 | €763 | -€14,315 | -94.9% |
| Cash at bank and in hand | 54/58 | €38,030 | €49,536 | +€11,506 | +30.3% |
| Total equity and liabilities | 10/49 | €240,952 | €455,571 | +€214,619 | +89.1% |
| Equity | 10/15 | €208,512 | €219,360 | +€10,848 | +5.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €206,012 | €216,860 | +€10,848 | +5.3% |
| Distributable reserves | 133 | €206,012 | €216,860 | +€10,848 | +5.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €32,440 | €236,211 | +€203,771 | +628% |
| Amounts payable after more than one year | 17 | - | €89,343 | +€89,343 | |
| Financial debts | 170/4 | - | €89,343 | +€89,343 | |
| Amounts payable within one year | 42/48 | €32,440 | €146,869 | +€114,428 | +353% |
| Current portion of amounts payable after more than one year | 42 | - | €23,940 | +€23,940 | |
| Financial debts | 43 | €6,430 | €6,347 | -€84 | -1.3% |
| Credit institutions | 430/8 | €6,430 | €6,347 | -€84 | -1.3% |
| Trade debts | 44 | €9,245 | €7,840 | -€1,406 | -15.2% |
| Suppliers | 440/4 | €1,745 | €340 | -€1,406 | -80.5% |
| Bills of exchange payable | 441 | €7,500 | €7,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €16,765 | €52,325 | +€35,561 | +212% |
| Taxes | 450/3 | €16,765 | €52,325 | +€35,561 | +212% |
| Other amounts payable | 47/48 | €0 | €56,417 | +€56,417 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,513 | €46 | -€1,467 | -96.9% |
| Other operating charges | 640/8 | €1,050 | €1,111 | +€61 | +5.8% |
| Gross operating margin | 9900 | €133,940 | €181,537 | +€47,597 | +35.5% |
| Operating profit (loss) | 9901 | €131,377 | €180,380 | +€49,003 | +37.3% |
| Financial income | 75/76B | €2,919 | €2,823 | -€96 | -3.3% |
| Recurring financial income | 75 | €2,919 | €2,823 | -€96 | -3.3% |
| Financial charges | 65/66B | €155 | €33,355 | +€33,199 | +21,368% |
| Recurring financial charges | 65 | €155 | €33,355 | +€33,199 | +21,368% |
| Profit (loss) for the period before taxes | 9903 | €134,140 | €149,848 | +€15,708 | +11.7% |
| Income taxes | 67/77 | €29,328 | €39,000 | +€9,672 | +33.0% |
| Profit (loss) for the period | 9904 | €104,812 | €110,848 | +€6,036 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €104,812 | €110,848 | +€6,036 | +5.8% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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.