VAN DEN DAELE GEERT: 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 DAELE GEERT
Largest movements
- Cash -€75,688
down €75,688 (-79.0%), from €95,804 to €20,115
mainly Other debts (-€128,120) and Trade debts (-€22,389)
- Receivables within one year -€66,699
down €66,699 (-92.6%), from €71,992 to €5,293
of which Trade receivables: -€48,773
- Tangible fixed assets -€24,305
down €24,305 (-16.1%), from €151,274 to €126,969
of which Furniture and vehicles: -€14,435
- Other debts -€128,120
down €128,120 (-97.0%), from €132,064 to €3,944
- Trade debts -€22,389
down €22,389 (-100.0%), from €22,392 to €3
- Reserves -€14,933
down €14,933 (-11.7%), from €127,406 to €112,473
of which Distributable reserves: -€14,933
- Accrued charges and deferred income -€3,727
down €3,727 (-100%), from €3,727 to €0
- Gross operating margin -€33,410
down €33,410 (-66.5%), from €50,220 to €16,810
- Other operating charges -€19,734
down €19,734 (-97.2%), from €20,310 to €576
- Depreciation +€8,398
up €8,398 (+37.3%), from €22,537 to €30,934
- Financial charges -€3,585
down €3,585 (-96.2%), from €3,727 to €143
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 | €319,070 | €152,378 | -€166,693 | -52.2% |
| Fixed assets | 21/28 | €151,274 | €126,969 | -€24,305 | -16.1% |
| Tangible fixed assets | 22/27 | €151,274 | €126,969 | -€24,305 | -16.1% |
| Land and buildings | 22 | €100,637 | €91,947 | -€8,690 | -8.6% |
| Plant, machinery and equipment | 23 | €2,701 | €1,521 | -€1,179 | -43.7% |
| Furniture and vehicles | 24 | €47,937 | €33,501 | -€14,435 | -30.1% |
| Current assets | 29/58 | €167,796 | €25,408 | -€142,388 | -84.9% |
| Amounts receivable within one year | 40/41 | €71,992 | €5,293 | -€66,699 | -92.6% |
| Trade receivables | 40 | €49,204 | €431 | -€48,773 | -99.1% |
| Other amounts receivable | 41 | €22,789 | €4,862 | -€17,927 | -78.7% |
| Cash at bank and in hand | 54/58 | €95,804 | €20,115 | -€75,688 | -79.0% |
| Total equity and liabilities | 10/49 | €319,070 | €152,378 | -€166,693 | -52.2% |
| Equity | 10/15 | €146,006 | €131,073 | -€14,933 | -10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €127,406 | €112,473 | -€14,933 | -11.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €127,406 | €112,473 | -€14,933 | -11.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €173,065 | €21,305 | -€151,760 | -87.7% |
| Amounts payable within one year | 42/48 | €169,337 | €21,305 | -€148,032 | -87.4% |
| Trade debts | 44 | €22,392 | €3 | -€22,389 | -100.0% |
| Suppliers | 440/4 | €22,392 | €3 | -€22,389 | -100.0% |
| Taxes, remuneration and social security | 45 | €14,882 | €17,358 | +€2,476 | +16.6% |
| Taxes | 450/3 | €14,882 | €17,358 | +€2,476 | +16.6% |
| Other amounts payable | 47/48 | €132,064 | €3,944 | -€128,120 | -97.0% |
| Accrued charges and deferred income | 492/3 | €3,727 | €0 | -€3,727 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,537 | €30,934 | +€8,398 | +37.3% |
| Other operating charges | 640/8 | €20,310 | €576 | -€19,734 | -97.2% |
| Gross operating margin | 9900 | €50,220 | €16,810 | -€33,410 | -66.5% |
| Operating profit (loss) | 9901 | €7,373 | -€14,700 | -€22,074 | |
| Financial income | 75/76B | €4 | €48 | +€44 | +1,198% |
| Recurring financial income | 75 | €4 | €48 | +€44 | +1,198% |
| Financial charges | 65/66B | €3,727 | €143 | -€3,585 | -96.2% |
| Recurring financial charges | 65 | €3,727 | €143 | -€3,585 | -96.2% |
| Profit (loss) for the period before taxes | 9903 | €3,650 | -€14,795 | -€18,445 | |
| Income taxes | 67/77 | €450 | €138 | -€312 | -69.4% |
| Profit (loss) for the period | 9904 | €3,200 | -€14,933 | -€18,133 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,200 | -€14,933 | -€18,133 |
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 27 October 2026 via checked.be.