VAN DEN STOCKT: 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 STOCKT
Largest movements
- Receivables within one year -€389,213
down €389,213 (-53.9%), from €722,196 to €332,983
of which Trade receivables: -€313,636
- Cash +€204,115
up €204,115 (+633%), from €32,252 to €236,367
mainly Receivables within one year (+€389,213) and Other debts (+€122,240)
- Tangible fixed assets -€99,981
down €99,981 (-12.7%), from €786,988 to €687,007
of which Furniture and vehicles: -€50,214
- Receivables after one year -€25,000
down €25,000 (-100%), from €25,000 to €0
- Profit (loss) carried forward -€333,092
down €333,092 (-100%), from €333,092 to €0
- Other debts +€122,240
new in 2025: €122,240
- Debts after one year -€38,219
down €38,219 (-6.3%), from €610,707 to €572,489
- Reserves -€31,395
down €31,395 (-6.3%), from €496,969 to €465,574
of which Distributable reserves: -€27,018
- Trade debts -€24,011
down €24,011 (-79.3%), from €30,287 to €6,276
- Gross operating margin -€1.2m
down €1.2m (-94.8%), from €1.2m to €64,753
- Taxes -€218,175
down €218,175 (-100%), from €218,175 to €0
- Other operating charges -€128,146
down €128,146 (-98.4%), from €130,184 to €2,038
- Staff costs -€28,624
down €28,624 (-100%), from €28,624 to €0
- Financial charges +€20,041
up €20,041 (+711%), from €2,820 to €22,861
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 | €1,578,963 | €1,274,472 | -€304,490 | -19.3% |
| Fixed assets | 21/28 | €786,988 | €687,007 | -€99,981 | -12.7% |
| Tangible fixed assets | 22/27 | €786,988 | €687,007 | -€99,981 | -12.7% |
| Land and buildings | 22 | €675,584 | €657,580 | -€18,005 | -2.7% |
| Plant, machinery and equipment | 23 | €1,430 | €1,115 | -€315 | -22.0% |
| Furniture and vehicles | 24 | €78,526 | €28,312 | -€50,214 | -63.9% |
| Other tangible fixed assets | 26 | €31,448 | €0 | -€31,448 | -100% |
| Current assets | 29/58 | €791,974 | €587,465 | -€204,509 | -25.8% |
| Amounts receivable after more than one year | 29 | €25,000 | €0 | -€25,000 | -100% |
| Trade receivables | 290 | €25,000 | €0 | -€25,000 | -100% |
| Amounts receivable within one year | 40/41 | €722,196 | €332,983 | -€389,213 | -53.9% |
| Trade receivables | 40 | €615,875 | €302,239 | -€313,636 | -50.9% |
| Other amounts receivable | 41 | €106,321 | €30,744 | -€75,576 | -71.1% |
| Cash at bank and in hand | 54/58 | €32,252 | €236,367 | +€204,115 | +633% |
| Deferred charges and accrued income | 490/1 | €12,527 | €18,116 | +€5,588 | +44.6% |
| Total equity and liabilities | 10/49 | €1,578,963 | €1,274,472 | -€304,490 | -19.3% |
| Equity | 10/15 | €848,653 | €484,166 | -€364,486 | -42.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | - | -€18,592 | |
| Other | 1109/19 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €496,969 | €465,574 | -€31,395 | -6.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €467,858 | €463,482 | -€4,377 | -0.9% |
| Distributable reserves | 133 | €27,252 | €234 | -€27,018 | -99.1% |
| Profit (loss) carried forward | 14 | €333,092 | €0 | -€333,092 | -100% |
| Provisions and deferred taxes | 16 | €43,686 | €42,227 | -€1,459 | -3.3% |
| Deferred taxes | 168 | €43,686 | €42,227 | -€1,459 | -3.3% |
| Amounts payable | 17/49 | €686,624 | €748,079 | +€61,455 | +9.0% |
| Amounts payable after more than one year | 17 | €610,707 | €572,489 | -€38,219 | -6.3% |
| Financial debts | 170/4 | €610,707 | €572,489 | -€38,219 | -6.3% |
| Amounts payable within one year | 42/48 | €72,916 | €172,039 | +€99,122 | +136% |
| Current portion of amounts payable after more than one year | 42 | €37,159 | €38,219 | +€1,060 | +2.9% |
| Financial debts | 43 | €5,000 | €5,000 | = | 0.0% |
| Credit institutions | 430/8 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €30,287 | €6,276 | -€24,011 | -79.3% |
| Suppliers | 440/4 | €30,287 | €6,276 | -€24,011 | -79.3% |
| Taxes, remuneration and social security | 45 | €471 | €304 | -€167 | -35.4% |
| Taxes | 450/3 | €471 | €304 | -€167 | -35.4% |
| Other amounts payable | 47/48 | - | €122,240 | +€122,240 | |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,551 | +€551 | +18.4% |
| Non-recurring operating income | 76A | €1,220,812 | €13,688 | -€1.2m | -98.9% |
| Remuneration, social security and pensions | 62 | €28,624 | €0 | -€28,624 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,712 | €22,597 | -€8,115 | -26.4% |
| Other operating charges | 640/8 | €130,184 | €2,038 | -€128,146 | -98.4% |
| Non-recurring operating charges | 66A | - | €43,345 | +€43,345 | |
| Gross operating margin | 9900 | €1,239,111 | €64,753 | -€1.2m | -94.8% |
| Operating profit (loss) | 9901 | €1,049,592 | -€3,227 | -€1.1m | |
| Financial income | 75/76B | €3,294 | €10,143 | +€6,849 | +208% |
| Recurring financial income | 75 | €3,294 | €10,143 | +€6,849 | +208% |
| Financial charges | 65/66B | €2,820 | €22,861 | +€20,041 | +711% |
| Recurring financial charges | 65 | €2,820 | €22,861 | +€20,041 | +711% |
| Profit (loss) for the period before taxes | 9903 | €1,050,065 | -€15,945 | -€1.1m | |
| Transfer from deferred taxes | 780 | €80 | €1,459 | +€1,379 | +1,725% |
| Transfer to deferred taxes | 680 | €43,766 | €0 | -€43,766 | -100% |
| Income taxes | 67/77 | €218,175 | €0 | -€218,175 | -100% |
| Profit (loss) for the period | 9904 | €788,205 | -€14,486 | -€802,691 | |
| Transfer from tax-exempt reserves | 789 | €240 | €4,377 | +€4,137 | +1,725% |
| Transfer to tax-exempt reserves | 689 | €468,098 | €0 | -€468,098 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €320,346 | -€10,110 | -€330,456 |
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 25 October 2026 via checked.be.