van der Leun Advice: what changed
What changed
van der Leun Advice
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€126,170
2024 · €86,685+€39,485
Equity
€449,006
2024 · €322,837+€126,170
Cash
€74,151
2024 · €79,162-€5,011
Balance sheet total
€729,221
2024 · €605,570+€123,651
Largest movements
Assets
- Stocks and contracts +€239,554
new in 2025: €239,554
- Current investments -€110,035
down €110,035 (-63.1%), from €174,513 to €64,478
Equity and liabilities
- Reserves +€126,170
up €126,170 (+39.1%), from €322,287 to €448,456
of which Distributable reserves: +€126,170
- Tax, wage and social debts +€19,510
up €19,510 (+77.8%), from €25,081 to €44,591
- Current portion of long-term debt -€14,842
down €14,842 (-54.9%), from €27,012 to €12,170
- Debts after one year -€12,170
down €12,170 (-13.2%), from €92,344 to €80,174
Income statement
- Gross operating margin +€60,535
up €60,535 (+31.0%), from €195,088 to €255,623
- Taxes +€18,854
up €18,854 (+44.0%), from €42,814 to €61,668
- Financial charges +€2,839
up €2,839 (+4.9%), from €58,357 to €61,196
of which Financial charges: +€4,787
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
€86,685
Gross operating margin
+€60,535
Depreciation
+€23
Other operating charges
-€865
Financial income
+€1,484
Financial charges
-€2,839
Taxes
-€18,854
Result 2025
€126,170
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
-€87,468
Investment
+€109,469
Financing
-€27,012
Cash 2024
€79,162
From operations (derived)
-€87,468
Net result for the year
+€126,170
Depreciation
+€6,831
Stocks and contracts
-€239,554
Receivables within one year
-€5,408
Trade debts
-€1,516
Tax, wage and social debts
+€19,510
Other debts
+€6,500
Investment (derived)
+€109,469
Investment in fixed assets (net)
-€565
Current investments
+€110,035
Financing
-€27,012
Debts after one year
-€12,170
Current portion of long-term debt
-€14,842
Cash 2025
€74,151
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €605,570 | €729,221 | +€123,651 | +20.4% |
| Fixed assets | 21/28 | €259,744 | €253,479 | -€6,265 | -2.4% |
| Tangible fixed assets | 22/27 | €110,557 | €104,291 | -€6,265 | -5.7% |
| Land and buildings | 22 | €101,200 | €96,800 | -€4,400 | -4.3% |
| Plant, machinery and equipment | 23 | €2,024 | €1,110 | -€914 | -45.2% |
| Furniture and vehicles | 24 | €7,333 | €6,382 | -€951 | -13.0% |
| Financial fixed assets | 28 | €149,188 | €149,188 | = | 0.0% |
| Current assets | 29/58 | €345,826 | €475,743 | +€129,916 | +37.6% |
| Stocks and contracts in progress | 3 | - | €239,554 | +€239,554 | |
| Stocks | 30/36 | - | €239,554 | +€239,554 | |
| Amounts receivable within one year | 40/41 | €92,151 | €97,559 | +€5,408 | +5.9% |
| Trade receivables | 40 | €90,265 | €97,559 | +€7,294 | +8.1% |
| Other amounts receivable | 41 | €1,886 | - | -€1,886 | |
| Current investments | 50/53 | €174,513 | €64,478 | -€110,035 | -63.1% |
| Cash at bank and in hand | 54/58 | €79,162 | €74,151 | -€5,011 | -6.3% |
| Total equity and liabilities | 10/49 | €605,570 | €729,221 | +€123,651 | +20.4% |
| Equity | 10/15 | €322,837 | €449,006 | +€126,170 | +39.1% |
| Contributions | 10/11 | €550 | €550 | = | 0.0% |
| Reserves | 13 | €322,287 | €448,456 | +€126,170 | +39.1% |
| Non-distributable reserves | 130/1 | €453 | €453 | = | 0.0% |
| Reserves not available under the articles | 1311 | €453 | €453 | = | 0.0% |
| Distributable reserves | 133 | €321,834 | €448,003 | +€126,170 | +39.2% |
| Amounts payable | 17/49 | €282,734 | €280,215 | -€2,519 | -0.9% |
| Amounts payable after more than one year | 17 | €92,344 | €80,174 | -€12,170 | -13.2% |
| Financial debts | 170/4 | €92,344 | €80,174 | -€12,170 | -13.2% |
| Amounts payable within one year | 42/48 | €190,390 | €200,041 | +€9,651 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €27,012 | €12,170 | -€14,842 | -54.9% |
| Trade debts | 44 | €29,571 | €28,055 | -€1,516 | -5.1% |
| Suppliers | 440/4 | €29,571 | €28,055 | -€1,516 | -5.1% |
| Advances received on contracts in progress | 46 | €2,570 | €2,570 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €25,081 | €44,591 | +€19,510 | +77.8% |
| Taxes | 450/3 | €25,081 | €44,591 | +€19,510 | +77.8% |
| Other amounts payable | 47/48 | €106,156 | €112,656 | +€6,500 | +6.1% |
| Non-recurring operating income | 76A | €11,057 | - | -€11,057 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,853 | €6,831 | -€23 | -0.3% |
| Other operating charges | 640/8 | €576 | €1,441 | +€865 | +150% |
| Gross operating margin | 9900 | €195,088 | €255,623 | +€60,535 | +31.0% |
| Operating profit (loss) | 9901 | €187,659 | €247,352 | +€59,693 | +31.8% |
| Financial income | 75/76B | €198 | €1,682 | +€1,484 | +750% |
| Recurring financial income | 75 | €198 | €1,682 | +€1,484 | +750% |
| Financial charges | 65/66B | €58,357 | €61,196 | +€2,839 | +4.9% |
| Recurring financial charges | 65 | €56,409 | €61,196 | +€4,787 | +8.5% |
| Non-recurring financial charges | 66B | €1,948 | - | -€1,948 | |
| Profit (loss) for the period before taxes | 9903 | €129,499 | €187,838 | +€58,338 | +45.0% |
| Income taxes | 67/77 | €42,814 | €61,668 | +€18,854 | +44.0% |
| Profit (loss) for the period | 9904 | €86,685 | €126,170 | +€39,485 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €86,685 | €126,170 | +€39,485 | +45.5% |
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 4 November 2026 via checked.be.