VAN DER AUWERMEULEN: what changed
What changed
VAN DER AUWERMEULEN
NACE 46.140, Agents in the wholesale of industrial machinery, ships and aircraft
filed annual accounts (NBB)
Net result for the year
€50,517
2024 · -€36,228+€86,745
Equity
€14,472
2024 · -€36,045+€50,517
Cash
€15,586
2024 · €6,897+€8,689
Balance sheet total
€205,542
2024 · €72,212+€133,330
Largest movements
Assets
- Receivables within one year +€77,037
up €77,037 (+144%), from €53,473 to €130,510
of which Trade receivables: +€81,637
- Stocks and contracts +€49,160
up €49,160 (+819%), from €6,000 to €55,160
- Cash +€8,689
up €8,689 (+126%), from €6,897 to €15,586
mainly Trade debts (+€64,093) and Net result for the year (+€50,517)
Equity and liabilities
- Trade debts +€64,093
up €64,093 (+245%), from €26,158 to €90,250
- Profit (loss) carried forward +€50,517
up €50,517 (+49.3%), from -€102,500 to -€51,983
- Other debts +€19,415
up €19,415 (+27.4%), from €70,891 to €90,306
- Tax, wage and social debts +€5,514
new in 2025: €5,514
- Current portion of long-term debt -€5,495
no longer reported in 2025 (was €5,495)
Income statement
- Gross operating margin +€79,446
up €79,446, from -€20,607 to €58,839
- Other operating charges -€6,392
down €6,392 (-59.4%), from €10,754 to €4,363
- Financial charges -€930
down €930 (-59.1%), from €1,574 to €644
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€36,228
Gross operating margin
+€79,446
Staff costs
+€45
Depreciation
-€49
Other operating charges
+€6,392
Financial income
-€20
Financial charges
+€930
Result 2025
€50,517
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€11,806
Investment
-€1,909
Financing
-€1,208
Cash 2024
€6,897
From operations (derived)
+€11,806
Net result for the year
+€50,517
Depreciation
+€3,279
Stocks and contracts
-€49,160
Receivables within one year
-€77,037
Deferred charges and accrued income
+€187
Trade debts
+€64,093
Tax, wage and social debts
+€5,514
Other debts
+€19,415
Accrued charges and deferred income
-€5,000
Investment (derived)
-€1,909
Investment in fixed assets (net)
-€1,909
Financing
-€1,208
Debts after one year
+€4,287
Current portion of long-term debt
-€5,495
Cash 2025
€15,586
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,212 | €205,542 | +€133,330 | +185% |
| Fixed assets | 21/28 | €5,496 | €4,126 | -€1,370 | -24.9% |
| Tangible fixed assets | 22/27 | €4,961 | €3,591 | -€1,370 | -27.6% |
| Plant, machinery and equipment | 23 | - | €1,860 | +€1,860 | |
| Furniture and vehicles | 24 | €4,961 | €1,731 | -€3,230 | -65.1% |
| Financial fixed assets | 28 | €535 | €535 | = | 0.0% |
| Current assets | 29/58 | €66,716 | €201,415 | +€134,699 | +202% |
| Stocks and contracts in progress | 3 | €6,000 | €55,160 | +€49,160 | +819% |
| Stocks | 30/36 | €6,000 | €55,160 | +€49,160 | +819% |
| Amounts receivable within one year | 40/41 | €53,473 | €130,510 | +€77,037 | +144% |
| Trade receivables | 40 | €43,187 | €124,824 | +€81,637 | +189% |
| Other amounts receivable | 41 | €10,286 | €5,685 | -€4,600 | -44.7% |
| Cash at bank and in hand | 54/58 | €6,897 | €15,586 | +€8,689 | +126% |
| Deferred charges and accrued income | 490/1 | €347 | €160 | -€187 | -53.8% |
| Total equity and liabilities | 10/49 | €72,212 | €205,542 | +€133,330 | +185% |
| Equity | 10/15 | -€36,045 | €14,472 | +€50,517 | |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Capital | 10 | €35,000 | - | -€35,000 | |
| Issued capital | 100 | €35,000 | - | -€35,000 | |
| Reserves | 13 | €31,454 | €31,454 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,500 | €3,500 | = | 0.0% |
| Legal reserve | 130 | €3,500 | - | -€3,500 | |
| Reserves not available under the articles | 1311 | - | €3,500 | +€3,500 | |
| Distributable reserves | 133 | €27,954 | €27,954 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,500 | -€51,983 | +€50,517 | +49.3% |
| Amounts payable | 17/49 | €108,257 | €191,070 | +€82,813 | +76.5% |
| Amounts payable after more than one year | 17 | €714 | €5,000 | +€4,287 | +601% |
| Financial debts | 170/4 | €714 | - | -€714 | |
| Other amounts payable | 178/9 | - | €5,000 | +€5,000 | |
| Amounts payable within one year | 42/48 | €102,544 | €186,070 | +€83,526 | +81.5% |
| Current portion of amounts payable after more than one year | 42 | €5,495 | - | -€5,495 | |
| Trade debts | 44 | €26,158 | €90,250 | +€64,093 | +245% |
| Suppliers | 440/4 | €26,158 | €90,250 | +€64,093 | +245% |
| Taxes, remuneration and social security | 45 | - | €5,514 | +€5,514 | |
| Taxes | 450/3 | - | €5,514 | +€5,514 | |
| Other amounts payable | 47/48 | €70,891 | €90,306 | +€19,415 | +27.4% |
| Accrued charges and deferred income | 492/3 | €5,000 | - | -€5,000 | |
| Remuneration, social security and pensions | 62 | €82 | €36 | -€45 | -55.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,230 | €3,279 | +€49 | +1.5% |
| Other operating charges | 640/8 | €10,754 | €4,363 | -€6,392 | -59.4% |
| Gross operating margin | 9900 | -€20,607 | €58,839 | +€79,446 | |
| Operating profit (loss) | 9901 | -€34,673 | €51,161 | +€85,834 | |
| Financial income | 75/76B | €20 | €0 | -€20 | -99.9% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -99.9% |
| Financial charges | 65/66B | €1,574 | €644 | -€930 | -59.1% |
| Recurring financial charges | 65 | €1,574 | €644 | -€930 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | -€36,228 | €50,517 | +€86,745 | |
| Profit (loss) for the period | 9904 | -€36,228 | €50,517 | +€86,745 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,228 | €50,517 | +€86,745 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.