VAN DEN PLAS: 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 PLAS
Largest movements
- Receivables within one year -€202,616
down €202,616 (-72.5%), from €279,547 to €76,932
of which Trade receivables: -€202,618
- Stocks and contracts -€3,631
down €3,631 (-5.6%), from €65,271 to €61,640
of which Stocks: -€4,170
- Trade debts -€197,330
down €197,330 (-92.6%), from €213,212 to €15,882
- Profit (loss) carried forward +€13,540
up €13,540, from -€10,899 to €2,641
- Short-term financial debts -€9,672
down €9,672 (-100%), from €9,672 to €0
- Tax, wage and social debts -€5,595
down €5,595 (-38.2%), from €14,665 to €9,069
- Other debts -€4,982
down €4,982 (-9.0%), from €55,533 to €50,550
- Gross operating margin +€4,659
up €4,659 (+84.3%), from €5,529 to €10,189
- Financial income +€3,959
up €3,959 (+374%), from €1,057 to €5,017
- Other operating charges -€2,730
down €2,730 (-82.3%), from €3,316 to €585
- Financial charges -€1,128
down €1,128 (-56.6%), from €1,994 to €865
- Taxes +€215
up €215, from €0 to €215
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 | €345,563 | €139,692 | -€205,870 | -59.6% |
| Fixed assets | 21/28 | €62 | €62 | = | 0.0% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €345,501 | €139,630 | -€205,870 | -59.6% |
| Stocks and contracts in progress | 3 | €65,271 | €61,640 | -€3,631 | -5.6% |
| Stocks | 30/36 | €22,342 | €18,172 | -€4,170 | -18.7% |
| Contracts in progress | 37 | €42,929 | €43,468 | +€539 | +1.3% |
| Amounts receivable within one year | 40/41 | €279,547 | €76,932 | -€202,616 | -72.5% |
| Trade receivables | 40 | €279,285 | €76,667 | -€202,618 | -72.5% |
| Other amounts receivable | 41 | €262 | €265 | +€3 | +1.0% |
| Cash at bank and in hand | 54/58 | - | €376 | +€376 | |
| Deferred charges and accrued income | 490/1 | €683 | €683 | = | 0.0% |
| Total equity and liabilities | 10/49 | €345,563 | €139,692 | -€205,870 | -59.6% |
| Equity | 10/15 | -€2,807 | €10,733 | +€13,540 | |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,895 | €1,895 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,895 | €1,895 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,899 | €2,641 | +€13,540 | |
| Amounts payable | 17/49 | €348,369 | €128,959 | -€219,410 | -63.0% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €293,082 | €75,502 | -€217,580 | -74.2% |
| Financial debts | 43 | €9,672 | €0 | -€9,672 | -100% |
| Credit institutions | 430/8 | €9,672 | €0 | -€9,672 | -100% |
| Trade debts | 44 | €213,212 | €15,882 | -€197,330 | -92.6% |
| Suppliers | 440/4 | €213,212 | €15,882 | -€197,330 | -92.6% |
| Taxes, remuneration and social security | 45 | €14,665 | €9,069 | -€5,595 | -38.2% |
| Taxes | 450/3 | €14,665 | €9,069 | -€5,595 | -38.2% |
| Other amounts payable | 47/48 | €55,533 | €50,550 | -€4,982 | -9.0% |
| Accrued charges and deferred income | 492/3 | €35,287 | €33,457 | -€1,830 | -5.2% |
| Non-recurring operating income | 76A | - | €2,948 | +€2,948 | |
| Other operating charges | 640/8 | €3,316 | €585 | -€2,730 | -82.3% |
| Gross operating margin | 9900 | €5,529 | €10,189 | +€4,659 | +84.3% |
| Operating profit (loss) | 9901 | €2,214 | €9,603 | +€7,390 | +334% |
| Financial income | 75/76B | €1,057 | €5,017 | +€3,959 | +374% |
| Recurring financial income | 75 | €1,057 | €5,017 | +€3,959 | +374% |
| Financial charges | 65/66B | €1,994 | €865 | -€1,128 | -56.6% |
| Recurring financial charges | 65 | €1,994 | €865 | -€1,128 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €1,277 | €13,754 | +€12,477 | +977% |
| Income taxes | 67/77 | €0 | €215 | +€215 | |
| Profit (loss) for the period | 9904 | €1,277 | €13,540 | +€12,262 | +960% |
| Profit (loss) for the period to be appropriated | 9905 | €1,277 | €13,540 | +€12,262 | +960% |
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 14 October 2026 via checked.be.