VAN DER PLAS YVES: what changed
VAN DER PLAS YVES
Largest movements
- Cash +€35,990
up €35,990 (+29.8%), from €120,945 to €156,935
mainly Net result for the year (+€45,910) and Depreciation (+€20,987)
- Tangible fixed assets -€20,987
down €20,987 (-37.1%), from €56,550 to €35,562
of which Furniture and vehicles: -€17,268
- Stocks and contracts +€12,153
up €12,153 (+101%), from €12,024 to €24,177
- Receivables within one year +€4,929
up €4,929 (+13.1%), from €37,648 to €42,577
of which Trade receivables: +€12,221
- Other debts +€20,031
up €20,031 (+102%), from €19,706 to €39,737
- Tax, wage and social debts +€6,349
up €6,349 (+71.7%), from €8,854 to €15,203
of which Taxes: +€3,533
- Trade debts +€5,772
up €5,772 (+91.4%), from €6,319 to €12,091
- Gross operating margin +€24,833
up €24,833 (+44.6%), from €55,655 to €80,488
- Taxes +€5,435
up €5,435 (+76.1%), from €7,142 to €12,577
- Depreciation -€3,392
down €3,392 (-13.9%), from €24,380 to €20,987
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,287 | €260,440 | +€32,153 | +14.1% |
| Fixed assets | 21/28 | €56,550 | €35,562 | -€20,987 | -37.1% |
| Tangible fixed assets | 22/27 | €56,550 | €35,562 | -€20,987 | -37.1% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €8,096 | €4,376 | -€3,719 | -45.9% |
| Furniture and vehicles | 24 | €48,454 | €31,186 | -€17,268 | -35.6% |
| Current assets | 29/58 | €171,737 | €224,877 | +€53,140 | +30.9% |
| Stocks and contracts in progress | 3 | €12,024 | €24,177 | +€12,153 | +101% |
| Stocks | 30/36 | €12,024 | €24,177 | +€12,153 | +101% |
| Amounts receivable within one year | 40/41 | €37,648 | €42,577 | +€4,929 | +13.1% |
| Trade receivables | 40 | €25,153 | €37,374 | +€12,221 | +48.6% |
| Other amounts receivable | 41 | €12,495 | €5,202 | -€7,293 | -58.4% |
| Cash at bank and in hand | 54/58 | €120,945 | €156,935 | +€35,990 | +29.8% |
| Deferred charges and accrued income | 490/1 | €1,120 | €1,188 | +€68 | +6.1% |
| Total equity and liabilities | 10/49 | €228,287 | €260,440 | +€32,153 | +14.1% |
| Equity | 10/15 | €118,409 | €118,409 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €113,409 | €113,409 | = | 0.0% |
| Distributable reserves | 133 | €113,409 | €113,409 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €109,878 | €142,030 | +€32,153 | +29.3% |
| Amounts payable after more than one year | 17 | €75,000 | €75,000 | = | 0.0% |
| Financial debts | 170/4 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,878 | €67,030 | +€32,153 | +92.2% |
| Trade debts | 44 | €6,319 | €12,091 | +€5,772 | +91.4% |
| Suppliers | 440/4 | €6,319 | €12,091 | +€5,772 | +91.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €8,854 | €15,203 | +€6,349 | +71.7% |
| Taxes | 450/3 | €6,354 | €9,887 | +€3,533 | +55.6% |
| Remuneration and social security | 454/9 | €2,500 | €5,316 | +€2,816 | +113% |
| Other amounts payable | 47/48 | €19,706 | €39,737 | +€20,031 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,380 | €20,987 | -€3,392 | -13.9% |
| Other operating charges | 640/8 | €663 | €709 | +€46 | +6.9% |
| Gross operating margin | 9900 | €55,655 | €80,488 | +€24,833 | +44.6% |
| Operating profit (loss) | 9901 | €30,612 | €58,791 | +€28,179 | +92.1% |
| Financial income | 75/76B | €569 | €1,290 | +€720 | +126% |
| Recurring financial income | 75 | €569 | €1,290 | +€720 | +126% |
| Financial charges | 65/66B | €1,683 | €1,594 | -€89 | -5.3% |
| Recurring financial charges | 65 | €1,683 | €1,594 | -€89 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €29,499 | €58,487 | +€28,988 | +98.3% |
| Income taxes | 67/77 | €7,142 | €12,577 | +€5,435 | +76.1% |
| Profit (loss) for the period | 9904 | €22,357 | €45,910 | +€23,553 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €22,357 | €45,910 | +€23,553 | +105% |
Next steps
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.