VAN DER PLUYM: what changed
Two fiscal 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 PLUYM
Largest movements
- Cash +€31,167
up €31,167 (+99.2%), from €31,427 to €62,594
mainly Net result for the year (+€21,055) and Receivables within one year (+€3,987)
- Receivables within one year -€3,987
down €3,987 (-8.8%), from €45,295 to €41,309
of which Other amounts receivable: -€2,066
- Reserves +€46,126
up €46,126 (+285.2%), from €16,174 to €62,300
of which Distributable reserves: +€46,126
- Profit (loss) carried forward -€25,071
down €25,071 (-100.0%), from €25,071 to €0
- Trade debts +€3,011
up €3,011 (+16.0%), from €18,852 to €21,863
- Tax, wage and social debts +€2,806
up €2,806, from €0 to €2,806
- Gross operating margin +€22,007
up €22,007 (+228.3%), from €9,639 to €31,646
- Taxes +€6,135
up €6,135 (+367.1%), from €1,671 to €7,806
- Financial charges +€1,404
up €1,404 (+2059.5%), from €68 to €1,472
- Depreciation -€678
down €678 (-50.0%), from €1,355 to €678
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.
Cash bridge derived
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 | €79,128 | €105,631 | +€26,503 | +33.5% |
| Fixed assets | 21/28 | €2,406 | €1,728 | -€678 | -28.2% |
| Tangible fixed assets | 22/27 | €2,406 | €1,728 | -€678 | -28.2% |
| Furniture and vehicles | 24 | €2,406 | €1,728 | -€678 | -28.2% |
| Current assets | 29/58 | €76,722 | €103,903 | +€27,180 | +35.4% |
| Amounts receivable within one year | 40/41 | €45,295 | €41,309 | -€3,987 | -8.8% |
| Trade receivables | 40 | €36,371 | €34,450 | -€1,921 | -5.3% |
| Other amounts receivable | 41 | €8,924 | €6,858 | -€2,066 | -23.1% |
| Cash at bank and in hand | 54/58 | €31,427 | €62,594 | +€31,167 | +99.2% |
| Total equity and liabilities | 10/49 | €79,128 | €105,631 | +€26,503 | +33.5% |
| Equity | 10/15 | €59,795 | €80,850 | +€21,055 | +35.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €16,174 | €62,300 | +€46,126 | +285.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €14,306 | €14,306 | = | 0.0% |
| Distributable reserves | 133 | €1,868 | €47,994 | +€46,126 | +2469.4% |
| Profit (loss) carried forward | 14 | €25,071 | €0 | -€25,071 | -100.0% |
| Amounts payable | 17/49 | €19,333 | €24,781 | +€5,448 | +28.2% |
| Amounts payable within one year | 42/48 | €19,333 | €24,781 | +€5,448 | +28.2% |
| Trade debts | 44 | €18,852 | €21,863 | +€3,011 | +16.0% |
| Suppliers | 440/4 | €18,852 | €21,863 | +€3,011 | +16.0% |
| Taxes, remuneration and social security | 45 | €0 | €2,806 | +€2,806 | |
| Taxes | 450/3 | €0 | €2,806 | +€2,806 | |
| Other amounts payable | 47/48 | €482 | €112 | -€370 | -76.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,355 | €678 | -€678 | -50.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €245 | +€245 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €9,639 | €31,646 | +€22,007 | +228.3% |
| Operating profit (loss) | 9901 | €7,778 | €30,204 | +€22,426 | +288.3% |
| Financial income | 75/76B | €23 | €129 | +€106 | +464.9% |
| Recurring financial income | 75 | €23 | €129 | +€106 | +464.9% |
| Financial charges | 65/66B | €68 | €1,472 | +€1,404 | +2059.5% |
| Recurring financial charges | 65 | €68 | €1,472 | +€1,404 | +2059.5% |
| Profit (loss) for the period before taxes | 9903 | €7,733 | €28,861 | +€21,128 | +273.2% |
| Income taxes | 67/77 | €1,671 | €7,806 | +€6,135 | +367.1% |
| Profit (loss) for the period | 9904 | €6,062 | €21,055 | +€14,993 | +247.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,062 | €21,055 | +€14,993 | +247.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.