VAN DEN PLAS & ZONEN: 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.
What changed
VAN DEN PLAS & ZONEN
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€167,059
2023 · €1.2m-€998,122
Equity
€12.9m
2023 · €12.7m+€167,059
Cash
€323,763
2023 · €90,266+€233,497
Balance sheet total
€13.8m
2023 · €13.2m+€594,026
Largest movements
Assets
- Receivables within one year +€2.8m
up €2.8m (+88.5%), from €3.2m to €6.0m
of which Trade receivables: +€2.8m
- Stocks and contracts -€2.5m
down €2.5m (-25.3%), from €9.8m to €7.3m
- Cash +€233,497
up €233,497 (+259%), from €90,266 to €323,763
mainly Stocks and contracts (+€2.5m) and Trade debts (+€435,002)
Equity and liabilities
- Trade debts +€435,002
up €435,002 (+243%), from €178,961 to €613,963
- Reserves +€167,059
up €167,059 (+1.3%), from €12.7m to €12.9m
Income statement
- Goods and materials +€1.1m
up €1.1m (+8.8%), from €12.9m to €14.0m
of which Change in stocks: decrease (increase): +€2.0m
- Turnover -€662,655
down €662,655 (-4.3%), from €15.3m to €14.7m
- Services and other goods -€653,432
down €653,432 (-61.0%), from €1.1m to €417,820
- Other operating charges -€230,359
down €230,359 (-98.6%), from €233,652 to €3,293
- Write-downs +€153,831
no longer reported in 2024 (was -€153,831)
From the 2023 result to the 2024 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.
Result 2023
€1.2m
Turnover
-€662,655
Other operating income
+€50,255
Goods and materials
-€1.1m
Services and other goods
+€653,432
Staff costs
+€15,526
Depreciation
-€172
Write-downs
-€153,831
Other operating charges
+€230,359
Financial income
+€6,720
Financial charges
-€1,166
Taxes
+€4,278
Result 2024
€167,059
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€234,867
Investment
-€1,370
Financing
€0
Cash 2023
€90,266
From operations (derived)
+€234,867
Net result for the year
+€167,059
Depreciation
+€2,082
Stocks and contracts
+€2.5m
Receivables within one year
-€2.8m
Smaller working-capital items
-€5,114
Trade debts
+€435,002
Tax, wage and social debts
-€8,419
Investment (derived)
-€1,370
Investment in fixed assets (net)
-€1,370
Cash 2024
€323,763
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,161,665 | €13,755,692 | +€594,026 | +4.5% |
| Fixed assets | 21/28 | €15,834 | €15,122 | -€713 | -4.5% |
| Tangible fixed assets | 22/27 | €3,603 | €2,891 | -€713 | -19.8% |
| Plant, machinery and equipment | 23 | €1,701 | €2,620 | +€918 | +54.0% |
| Furniture and vehicles | 24 | €1,902 | €271 | -€1,631 | -85.7% |
| Financial fixed assets | 28 | €12,231 | €12,231 | = | 0.0% |
| Other financial fixed assets | 284/8 | €12,231 | €12,231 | = | 0.0% |
| Shares | 284 | €4,231 | €4,231 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €13,145,831 | €13,740,570 | +€594,739 | +4.5% |
| Stocks and contracts in progress | 3 | €9,794,035 | €7,320,207 | -€2.5m | -25.3% |
| Stocks | 30/36 | €9,794,035 | €7,320,207 | -€2.5m | -25.3% |
| Goods purchased for resale | 34 | €9,794,035 | €7,320,207 | -€2.5m | -25.3% |
| Amounts receivable within one year | 40/41 | €3,197,293 | €6,026,864 | +€2.8m | +88.5% |
| Trade receivables | 40 | €3,095,900 | €5,906,855 | +€2.8m | +90.8% |
| Other amounts receivable | 41 | €101,393 | €120,009 | +€18,617 | +18.4% |
| Cash at bank and in hand | 54/58 | €90,266 | €323,763 | +€233,497 | +259% |
| Deferred charges and accrued income | 490/1 | €64,237 | €69,735 | +€5,498 | +8.6% |
| Total equity and liabilities | 10/49 | €13,161,665 | €13,755,692 | +€594,026 | +4.5% |
| Equity | 10/15 | €12,749,359 | €12,916,419 | +€167,059 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,730,759 | €12,897,819 | +€167,059 | +1.3% |
| Distributable reserves | 133 | €12,730,759 | €12,897,819 | +€167,059 | +1.3% |
| Amounts payable | 17/49 | €412,306 | €839,273 | +€426,967 | +104% |
| Amounts payable within one year | 42/48 | €412,306 | €838,889 | +€426,583 | +103% |
| Trade debts | 44 | €178,961 | €613,963 | +€435,002 | +243% |
| Suppliers | 440/4 | €178,961 | €613,963 | +€435,002 | +243% |
| Taxes, remuneration and social security | 45 | €233,345 | €224,926 | -€8,419 | -3.6% |
| Taxes | 450/3 | €201,202 | €212,215 | +€11,013 | +5.5% |
| Remuneration and social security | 454/9 | €32,143 | €12,712 | -€19,431 | -60.5% |
| Accrued charges and deferred income | 492/3 | - | €384 | +€384 | |
| Operating income | 70/76A | €15,387,212 | €14,774,812 | -€612,400 | -4.0% |
| Turnover | 70 | €15,320,329 | €14,657,674 | -€662,655 | -4.3% |
| Other operating income | 74 | €66,883 | €117,138 | +€50,255 | +75.1% |
| Operating charges | 60/66A | €14,164,743 | €14,560,297 | +€395,554 | +2.8% |
| Goods for resale, raw materials and consumables | 60 | €12,893,584 | €14,034,452 | +€1.1m | +8.8% |
| Purchases | 600/8 | €12,385,822 | €11,560,624 | -€825,199 | -6.7% |
| Change in stocks: decrease (increase) | 609 | €507,761 | €2,473,828 | +€2.0m | +387% |
| Services and other goods | 61 | €1,071,252 | €417,820 | -€653,432 | -61.0% |
| Remuneration, social security and pensions | 62 | €118,176 | €102,650 | -€15,526 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,910 | €2,082 | +€172 | +9.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€153,831 | - | +€153,831 | |
| Other operating charges | 640/8 | €233,652 | €3,293 | -€230,359 | -98.6% |
| Operating profit (loss) | 9901 | €1,222,469 | €214,515 | -€1.0m | -82.5% |
| Financial income | 75/76B | €129 | €6,849 | +€6,720 | +5,216% |
| Recurring financial income | 75 | €129 | €6,849 | +€6,720 | +5,216% |
| Other financial income | 752/9 | €129 | €6,849 | +€6,720 | +5,216% |
| Financial charges | 65/66B | €29,568 | €30,734 | +€1,166 | +3.9% |
| Recurring financial charges | 65 | €29,568 | €30,734 | +€1,166 | +3.9% |
| Debt charges | 650 | - | €4 | +€4 | |
| Other financial charges | 652/9 | €29,568 | €30,730 | +€1,162 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €1,193,029 | €190,629 | -€1.0m | -84.0% |
| Income taxes | 67/77 | €27,848 | €23,570 | -€4,278 | -15.4% |
| Taxes | 670/3 | €27,848 | €23,570 | -€4,278 | -15.4% |
| Profit (loss) for the period | 9904 | €1,165,181 | €167,059 | -€998,122 | -85.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,165,181 | €167,059 | -€998,122 | -85.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.