VAN DER PLAS: 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 DER PLAS
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€20,213
2023 · €8,159+€12,054
Equity
€348,019
2023 · €327,807+€20,213
Cash
€121,186
2023 · €91,570+€29,615
Balance sheet total
€1.5m
2023 · €1.6m-€9,494
Largest movements
Assets
- Stocks and contracts -€57,432
down €57,432 (-8.3%), from €689,627 to €632,195
- Cash +€29,615
up €29,615 (+32.3%), from €91,570 to €121,186
mainly Depreciation (+€64,686) and Stocks and contracts (+€57,432)
- Receivables within one year +€19,812
up €19,812 (+27.5%), from €72,098 to €91,910
of which Trade receivables: +€19,812
Equity and liabilities
- Trade debts -€50,583
down €50,583 (-27.1%), from €186,726 to €136,143
- Current portion of long-term debt +€22,526
up €22,526 (+40.5%), from €55,661 to €78,187
- Reserves +€20,000
up €20,000 (+32.1%), from €62,288 to €82,288
Income statement
- Staff costs -€26,415
down €26,415 (-7.2%), from €369,313 to €342,898
- Financial charges +€13,267
up €13,267 (+36.1%), from €36,707 to €49,974
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
€8,159
Gross operating margin
-€870
Staff costs
+€26,415
Depreciation
+€4,020
Other operating charges
-€1,037
Financial income
+€516
Financial charges
-€13,267
Taxes
-€3,722
Result 2024
€20,213
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
+€65,831
Investment
-€71,271
Financing
+€35,056
Cash 2023
€91,570
From operations (derived)
+€65,831
Net result for the year
+€20,213
Depreciation
+€64,686
Stocks and contracts
+€57,432
Receivables within one year
-€19,812
Deferred charges and accrued income
+€8,074
Trade debts
-€50,583
Tax, wage and social debts
-€14,476
Other debts
+€561
Accrued charges and deferred income
-€265
Investment (derived)
-€71,271
Investment in fixed assets (net)
-€65,771
Current investments
-€5,500
Financing
+€35,056
Debts after one year
+€12,530
Current portion of long-term debt
+€22,526
Cash 2024
€121,186
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,558,815 | €1,549,321 | -€9,494 | -0.6% |
| Fixed assets | 21/28 | €626,015 | €627,100 | +€1,085 | +0.2% |
| Tangible fixed assets | 22/27 | €625,745 | €626,830 | +€1,085 | +0.2% |
| Land and buildings | 22 | €529,778 | €524,433 | -€5,345 | -1.0% |
| Plant, machinery and equipment | 23 | €38,685 | €46,595 | +€7,910 | +20.4% |
| Furniture and vehicles | 24 | €19,825 | €12,051 | -€7,775 | -39.2% |
| Other tangible fixed assets | 26 | €7,876 | €14,171 | +€6,295 | +79.9% |
| Assets under construction and advance payments | 27 | €29,581 | €29,581 | = | 0.0% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €932,800 | €922,221 | -€10,579 | -1.1% |
| Stocks and contracts in progress | 3 | €689,627 | €632,195 | -€57,432 | -8.3% |
| Stocks | 30/36 | €689,627 | €632,195 | -€57,432 | -8.3% |
| Amounts receivable within one year | 40/41 | €72,098 | €91,910 | +€19,812 | +27.5% |
| Trade receivables | 40 | €70,986 | €90,798 | +€19,812 | +27.9% |
| Other amounts receivable | 41 | €1,112 | €1,112 | = | 0.0% |
| Current investments | 50/53 | €49,488 | €54,988 | +€5,500 | +11.1% |
| Cash at bank and in hand | 54/58 | €91,570 | €121,186 | +€29,615 | +32.3% |
| Deferred charges and accrued income | 490/1 | €30,017 | €21,943 | -€8,074 | -26.9% |
| Total equity and liabilities | 10/49 | €1,558,815 | €1,549,321 | -€9,494 | -0.6% |
| Equity | 10/15 | €327,807 | €348,019 | +€20,213 | +6.2% |
| Contributions | 10/11 | €264,000 | €264,000 | = | 0.0% |
| Reserves | 13 | €62,288 | €82,288 | +€20,000 | +32.1% |
| Distributable reserves | 133 | €62,288 | €82,288 | +€20,000 | +32.1% |
| Profit (loss) carried forward | 14 | €1,519 | €1,731 | +€213 | +14.0% |
| Amounts payable | 17/49 | €1,231,008 | €1,201,302 | -€29,707 | -2.4% |
| Amounts payable after more than one year | 17 | €901,180 | €913,710 | +€12,530 | +1.4% |
| Financial debts | 170/4 | €901,180 | €913,710 | +€12,530 | +1.4% |
| Amounts payable within one year | 42/48 | €329,046 | €287,074 | -€41,972 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €55,661 | €78,187 | +€22,526 | +40.5% |
| Trade debts | 44 | €186,726 | €136,143 | -€50,583 | -27.1% |
| Suppliers | 440/4 | €186,726 | €136,143 | -€50,583 | -27.1% |
| Taxes, remuneration and social security | 45 | €85,256 | €70,780 | -€14,476 | -17.0% |
| Taxes | 450/3 | €44,288 | €41,828 | -€2,460 | -5.6% |
| Remuneration and social security | 454/9 | €40,969 | €28,952 | -€12,016 | -29.3% |
| Other amounts payable | 47/48 | €1,403 | €1,964 | +€561 | +40.0% |
| Accrued charges and deferred income | 492/3 | €782 | €518 | -€265 | -33.8% |
| Remuneration, social security and pensions | 62 | €369,313 | €342,898 | -€26,415 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,706 | €64,686 | -€4,020 | -5.9% |
| Other operating charges | 640/8 | €21,796 | €22,834 | +€1,037 | +4.8% |
| Gross operating margin | 9900 | €511,147 | €510,276 | -€870 | -0.2% |
| Operating profit (loss) | 9901 | €51,331 | €79,858 | +€28,527 | +55.6% |
| Financial income | 75/76B | €64 | €580 | +€516 | +806% |
| Recurring financial income | 75 | €64 | €580 | +€516 | +806% |
| Financial charges | 65/66B | €36,707 | €49,974 | +€13,267 | +36.1% |
| Recurring financial charges | 65 | €36,707 | €49,974 | +€13,267 | +36.1% |
| Profit (loss) for the period before taxes | 9903 | €14,688 | €30,463 | +€15,776 | +107% |
| Income taxes | 67/77 | €6,529 | €10,251 | +€3,722 | +57.0% |
| Profit (loss) for the period | 9904 | €8,159 | €20,213 | +€12,054 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €8,159 | €20,213 | +€12,054 | +148% |
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 17 October 2026 via checked.be.