Van Den Boer Solutions: 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 Den Boer Solutions
Largest movements
- Cash -€24,267
down €24,267 (-70.1%), from €34,605 to €10,339
mainly Debts after one year (-€18,276) and Current portion of long-term debt (-€9,932)
- Receivables within one year +€8,539
up €8,539 (+1.4%), from €615,108 to €623,647
of which Other amounts receivable: +€8,170
- Debts after one year -€18,276
down €18,276 (-7.9%), from €230,026 to €211,750
- Other debts +€14,101
up €14,101 (+4.0%), from €348,541 to €362,642
- Current portion of long-term debt -€9,932
down €9,932 (-32.3%), from €30,708 to €20,776
- Financial charges +€3,937
up €3,937 (+70.2%), from €5,606 to €9,543
- Financial income +€3,419
up €3,419 (+59.0%), from €5,792 to €9,211
- Other operating charges +€1,105
up €1,105 (+207%), from €534 to €1,640
- Gross operating margin -€333
down €333 (-22.6%), from -€1,475 to -€1,808
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 | €799,714 | €783,986 | -€15,728 | -2.0% |
| Fixed assets | 21/28 | €150,000 | €150,000 | = | 0.0% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €649,714 | €633,986 | -€15,728 | -2.4% |
| Amounts receivable within one year | 40/41 | €615,108 | €623,647 | +€8,539 | +1.4% |
| Trade receivables | 40 | - | €369 | +€369 | |
| Other amounts receivable | 41 | €615,108 | €623,278 | +€8,170 | +1.3% |
| Cash at bank and in hand | 54/58 | €34,605 | €10,339 | -€24,267 | -70.1% |
| Total equity and liabilities | 10/49 | €799,714 | €783,986 | -€15,728 | -2.0% |
| Equity | 10/15 | €186,422 | €182,642 | -€3,780 | -2.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,578 | -€17,358 | -€3,780 | -27.8% |
| Amounts payable | 17/49 | €613,292 | €601,344 | -€11,948 | -1.9% |
| Amounts payable after more than one year | 17 | €230,026 | €211,750 | -€18,276 | -7.9% |
| Financial debts | 170/4 | €230,026 | €211,750 | -€18,276 | -7.9% |
| Amounts payable within one year | 42/48 | €379,249 | €383,787 | +€4,538 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €30,708 | €20,776 | -€9,932 | -32.3% |
| Trade debts | 44 | - | €369 | +€369 | |
| Suppliers | 440/4 | - | €369 | +€369 | |
| Other amounts payable | 47/48 | €348,541 | €362,642 | +€14,101 | +4.0% |
| Accrued charges and deferred income | 492/3 | €4,016 | €5,807 | +€1,790 | +44.6% |
| Other operating charges | 640/8 | €534 | €1,640 | +€1,105 | +207% |
| Gross operating margin | 9900 | -€1,475 | -€1,808 | -€333 | -22.6% |
| Operating profit (loss) | 9901 | -€2,009 | -€3,448 | -€1,438 | -71.6% |
| Financial income | 75/76B | €5,792 | €9,211 | +€3,419 | +59.0% |
| Recurring financial income | 75 | €5,792 | €9,211 | +€3,419 | +59.0% |
| Financial charges | 65/66B | €5,606 | €9,543 | +€3,937 | +70.2% |
| Recurring financial charges | 65 | €5,606 | €9,543 | +€3,937 | +70.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,824 | -€3,780 | -€1,956 | -107% |
| Profit (loss) for the period | 9904 | -€1,824 | -€3,780 | -€1,956 | -107% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,824 | -€3,780 | -€1,956 | -107% |
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 22 October 2026 via checked.be.