Van den Durpel: 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 Durpel
Largest movements
- Tangible fixed assets -€14,102
down €14,102 (-18.9%), from €74,773 to €60,671
of which Furniture and vehicles: -€7,721
- Cash -€10,511
down €10,511 (-4.4%), from €236,512 to €226,001
mainly Contributions, distributions and other (-€45,813) and Trade debts (-€11,849)
- Receivables within one year +€5,940
up €5,940 (+12.1%), from €49,060 to €55,000
of which Trade receivables: +€4,100
- Reserves -€45,813
down €45,813 (-20.2%), from €226,339 to €180,525
of which Distributable reserves: -€45,813
- Other debts +€43,523
new in 2025: €43,523
- Trade debts -€11,849
down €11,849 (-89.5%), from €13,246 to €1,397
- Gross operating margin -€10,196
down €10,196 (-35.2%), from €28,964 to €18,767
- Taxes -€2,015
down €2,015 (-48.0%), from €4,200 to €2,185
- Write-downs -€1,426
no longer reported in 2025 (was €1,426)
- Depreciation +€604
up €604 (+4.5%), from €13,498 to €14,102
- Financial charges +€414
up €414 (+279%), from €148 to €563
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 | €362,288 | €346,943 | -€15,344 | -4.2% |
| Fixed assets | 21/28 | €74,773 | €60,671 | -€14,102 | -18.9% |
| Tangible fixed assets | 22/27 | €74,773 | €60,671 | -€14,102 | -18.9% |
| Land and buildings | 22 | €44,239 | €41,837 | -€2,402 | -5.4% |
| Plant, machinery and equipment | 23 | €19,926 | €15,947 | -€3,979 | -20.0% |
| Furniture and vehicles | 24 | €10,608 | €2,887 | -€7,721 | -72.8% |
| Current assets | 29/58 | €287,515 | €286,272 | -€1,243 | -0.4% |
| Amounts receivable within one year | 40/41 | €49,060 | €55,000 | +€5,940 | +12.1% |
| Trade receivables | 40 | €30,394 | €34,494 | +€4,100 | +13.5% |
| Other amounts receivable | 41 | €18,666 | €20,506 | +€1,840 | +9.9% |
| Cash at bank and in hand | 54/58 | €236,512 | €226,001 | -€10,511 | -4.4% |
| Deferred charges and accrued income | 490/1 | €1,943 | €5,271 | +€3,328 | +171% |
| Total equity and liabilities | 10/49 | €362,288 | €346,943 | -€15,344 | -4.2% |
| Equity | 10/15 | €345,222 | €299,548 | -€45,673 | -13.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €226,339 | €180,525 | -€45,813 | -20.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,778 | €32,778 | = | 0.0% |
| Distributable reserves | 133 | €191,701 | €145,887 | -€45,813 | -23.9% |
| Profit (loss) carried forward | 14 | €112,683 | €112,823 | +€140 | +0.1% |
| Amounts payable | 17/49 | €17,066 | €47,395 | +€30,329 | +178% |
| Amounts payable within one year | 42/48 | €17,066 | €47,395 | +€30,329 | +178% |
| Trade debts | 44 | €13,246 | €1,397 | -€11,849 | -89.5% |
| Suppliers | 440/4 | €13,246 | €1,397 | -€11,849 | -89.5% |
| Taxes, remuneration and social security | 45 | €3,820 | €2,475 | -€1,345 | -35.2% |
| Taxes | 450/3 | €3,820 | €2,475 | -€1,345 | -35.2% |
| Other amounts payable | 47/48 | - | €43,523 | +€43,523 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,498 | €14,102 | +€604 | +4.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,426 | - | -€1,426 | |
| Other operating charges | 640/8 | €2,035 | €2,050 | +€15 | +0.7% |
| Gross operating margin | 9900 | €28,964 | €18,767 | -€10,196 | -35.2% |
| Operating profit (loss) | 9901 | €12,004 | €2,615 | -€9,389 | -78.2% |
| Financial income | 75/76B | €453 | €273 | -€180 | -39.8% |
| Recurring financial income | 75 | €453 | €273 | -€180 | -39.8% |
| Financial charges | 65/66B | €148 | €563 | +€414 | +279% |
| Recurring financial charges | 65 | €148 | €563 | +€414 | +279% |
| Profit (loss) for the period before taxes | 9903 | €12,309 | €2,326 | -€9,983 | -81.1% |
| Income taxes | 67/77 | €4,200 | €2,185 | -€2,015 | -48.0% |
| Profit (loss) for the period | 9904 | €8,108 | €140 | -€7,968 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,108 | €140 | -€7,968 | -98.3% |
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 27 October 2026 via checked.be.