Van der Perren & 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.
Van der Perren & Zonen
Largest movements
- Cash +€204,810
up €204,810 (+76.5%), from €267,840 to €472,650
mainly Receivables within one year (+€93,536) and Net result for the year (+€72,725)
- Receivables within one year -€93,536
down €93,536 (-62.7%), from €149,112 to €55,576
of which Trade receivables: -€93,390
- Stocks and contracts -€15,000
no longer reported in 2025 (was €15,000)
- Reserves +€72,725
up €72,725 (+20.7%), from €350,762 to €423,487
- Tax, wage and social debts +€24,690
up €24,690 (+67.2%), from €36,724 to €61,415
of which Remuneration and social security: +€16,792
- Gross operating margin +€78,844
up €78,844 (+29.2%), from €269,913 to €348,756
- Staff costs +€40,481
up €40,481 (+20.5%), from €197,212 to €237,692
- Taxes +€14,542
up €14,542 (+63.2%), from €22,997 to €37,539
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 | €436,915 | €533,577 | +€96,662 | +22.1% |
| Fixed assets | 21/28 | €363 | €363 | = | 0.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €436,552 | €533,214 | +€96,662 | +22.1% |
| Stocks and contracts in progress | 3 | €15,000 | - | -€15,000 | |
| Stocks | 30/36 | €15,000 | - | -€15,000 | |
| Amounts receivable within one year | 40/41 | €149,112 | €55,576 | -€93,536 | -62.7% |
| Trade receivables | 40 | €147,801 | €54,411 | -€93,390 | -63.2% |
| Other amounts receivable | 41 | €1,311 | €1,165 | -€146 | -11.1% |
| Cash at bank and in hand | 54/58 | €267,840 | €472,650 | +€204,810 | +76.5% |
| Deferred charges and accrued income | 490/1 | €4,600 | €4,988 | +€388 | +8.4% |
| Total equity and liabilities | 10/49 | €436,915 | €533,577 | +€96,662 | +22.1% |
| Equity | 10/15 | €355,762 | €428,487 | +€72,725 | +20.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €350,762 | €423,487 | +€72,725 | +20.7% |
| Distributable reserves | 133 | €350,762 | €423,487 | +€72,725 | +20.7% |
| Amounts payable | 17/49 | €81,153 | €105,091 | +€23,937 | +29.5% |
| Amounts payable within one year | 42/48 | €81,153 | €105,091 | +€23,937 | +29.5% |
| Trade debts | 44 | €44,429 | €43,676 | -€753 | -1.7% |
| Suppliers | 440/4 | €44,429 | €43,676 | -€753 | -1.7% |
| Taxes, remuneration and social security | 45 | €36,724 | €61,415 | +€24,690 | +67.2% |
| Taxes | 450/3 | €29,771 | €37,669 | +€7,898 | +26.5% |
| Remuneration and social security | 454/9 | €6,954 | €23,746 | +€16,792 | +241% |
| Remuneration, social security and pensions | 62 | €197,212 | €237,692 | +€40,481 | +20.5% |
| Other operating charges | 640/8 | €202 | €356 | +€154 | +76.2% |
| Non-recurring operating charges | 66A | - | €110 | +€110 | |
| Gross operating margin | 9900 | €269,913 | €348,756 | +€78,844 | +29.2% |
| Operating profit (loss) | 9901 | €72,499 | €110,598 | +€38,099 | +52.6% |
| Financial income | 75/76B | €0 | €21 | +€21 | +69,900% |
| Recurring financial income | 75 | €0 | €21 | +€21 | +69,900% |
| Financial charges | 65/66B | €222 | €356 | +€133 | +59.9% |
| Recurring financial charges | 65 | €222 | €356 | +€133 | +59.9% |
| Profit (loss) for the period before taxes | 9903 | €72,277 | €110,264 | +€37,987 | +52.6% |
| Income taxes | 67/77 | €22,997 | €37,539 | +€14,542 | +63.2% |
| Profit (loss) for the period | 9904 | €49,279 | €72,725 | +€23,445 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,279 | €72,725 | +€23,445 | +47.6% |
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 1 November 2026 via checked.be.