VAN DER VENNET: 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 VENNET
NACE 46.499, Wholesale of other household goods
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€82,561
2024 · €301,928-€219,367
Equity
€4.3m
2024 · €5.0m-€717,439
Cash
€814,794
2024 · €656,090+€158,705
Balance sheet total
€5.5m
2024 · €5.7m-€201,878
Largest movements
Assets
- Current investments -€1.0m
no longer reported in 2025 (was €1.0m)
- Stocks and contracts +€365,421
up €365,421 (+26.7%), from €1.4m to €1.7m
- Receivables within one year +€268,172
up €268,172 (+138%), from €193,780 to €461,952
of which Trade receivables: +€191,652
- Tangible fixed assets +€227,106
up €227,106 (+9.9%), from €2.3m to €2.5m
of which Land and buildings: +€160,168
- Deferred charges and accrued income -€221,282
down €221,282 (-99.8%), from €221,808 to €526
Equity and liabilities
- Profit (loss) carried forward -€673,312
down €673,312 (-21.2%), from €3.2m to €2.5m
- Other debts +€389,228
up €389,228 (+1,957%), from €19,884 to €409,112
- Trade debts +€174,892
up €174,892 (+129%), from €135,193 to €310,086
Income statement
- Gross operating margin -€305,951
down €305,951 (-27.3%), from €1.1m to €815,407
- Taxes -€72,705
down €72,705 (-61.3%), from €118,602 to €45,897
- Other operating charges -€17,912
down €17,912 (-49.0%), from €36,537 to €18,625
- Depreciation +€17,457
up €17,457 (+18.1%), from €96,441 to €113,898
- Financial charges -€11,572
down €11,572 (-30.2%), from €38,264 to €26,693
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.
Result 2024
€301,928
Gross operating margin
-€305,951
Staff costs
+€8,843
Depreciation
-€17,457
Other operating charges
+€17,912
Financial income
-€10,143
Financial charges
+€11,572
Taxes
+€72,705
Deferred taxes and other
+€3,152
Result 2025
€82,561
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€328,299
Investment
+€658,996
Financing
-€828,590
Cash 2024
€656,090
From operations (derived)
+€328,299
Net result for the year
+€82,561
Depreciation
+€113,898
Stocks and contracts
-€365,421
Receivables within one year
-€268,172
Deferred charges and accrued income
+€221,282
Provisions
-€14,709
Trade debts
+€174,892
Tax, wage and social debts
-€5,218
Other debts
+€389,228
Accrued charges and deferred income
-€43
Investment (derived)
+€658,996
Investment in fixed assets (net)
-€341,004
Current investments
+€1.0m
Financing
-€828,590
Debts after one year
-€20,601
Current portion of long-term debt
-€7,990
Contributions, distributions and other
-€800,000
Cash 2025
€814,794
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,742,475 | €5,540,597 | -€201,878 | -3.5% |
| Fixed assets | 21/28 | €2,301,962 | €2,529,068 | +€227,106 | +9.9% |
| Tangible fixed assets | 22/27 | €2,299,742 | €2,526,848 | +€227,106 | +9.9% |
| Land and buildings | 22 | €2,216,737 | €2,376,905 | +€160,168 | +7.2% |
| Plant, machinery and equipment | 23 | €40,093 | €120,365 | +€80,272 | +200% |
| Furniture and vehicles | 24 | €42,912 | €29,578 | -€13,334 | -31.1% |
| Financial fixed assets | 28 | €2,221 | €2,221 | = | 0.0% |
| Current assets | 29/58 | €3,440,513 | €3,011,529 | -€428,984 | -12.5% |
| Stocks and contracts in progress | 3 | €1,368,835 | €1,734,257 | +€365,421 | +26.7% |
| Stocks | 30/36 | €1,368,835 | €1,734,257 | +€365,421 | +26.7% |
| Amounts receivable within one year | 40/41 | €193,780 | €461,952 | +€268,172 | +138% |
| Trade receivables | 40 | €125,630 | €317,282 | +€191,652 | +153% |
| Other amounts receivable | 41 | €68,150 | €144,670 | +€76,520 | +112% |
| Current investments | 50/53 | €1,000,000 | - | -€1.0m | |
| Cash at bank and in hand | 54/58 | €656,090 | €814,794 | +€158,705 | +24.2% |
| Deferred charges and accrued income | 490/1 | €221,808 | €526 | -€221,282 | -99.8% |
| Total equity and liabilities | 10/49 | €5,742,475 | €5,540,597 | -€201,878 | -3.5% |
| Equity | 10/15 | €5,049,101 | €4,331,662 | -€717,439 | -14.2% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €1,803,690 | €1,759,564 | -€44,126 | -2.4% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,017,926 | €973,800 | -€44,126 | -4.3% |
| Distributable reserves | 133 | €778,264 | €778,264 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,170,411 | €2,497,098 | -€673,312 | -21.2% |
| Provisions and deferred taxes | 16 | €338,570 | €323,861 | -€14,709 | -4.3% |
| Deferred taxes | 168 | €338,570 | €323,861 | -€14,709 | -4.3% |
| Amounts payable | 17/49 | €354,804 | €885,074 | +€530,269 | +149% |
| Amounts payable after more than one year | 17 | €20,601 | - | -€20,601 | |
| Financial debts | 170/4 | €20,601 | - | -€20,601 | |
| Amounts payable within one year | 42/48 | €334,161 | €885,074 | +€550,913 | +165% |
| Current portion of amounts payable after more than one year | 42 | €29,592 | €21,602 | -€7,990 | -27.0% |
| Trade debts | 44 | €135,193 | €310,086 | +€174,892 | +129% |
| Suppliers | 440/4 | €135,193 | €310,086 | +€174,892 | +129% |
| Taxes, remuneration and social security | 45 | €149,492 | €144,274 | -€5,218 | -3.5% |
| Taxes | 450/3 | €48,721 | €69,552 | +€20,831 | +42.8% |
| Remuneration and social security | 454/9 | €100,771 | €74,722 | -€26,049 | -25.8% |
| Other amounts payable | 47/48 | €19,884 | €409,112 | +€389,228 | +1,957% |
| Accrued charges and deferred income | 492/3 | €43 | - | -€43 | |
| Remuneration, social security and pensions | 62 | €567,083 | €558,239 | -€8,843 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,441 | €113,898 | +€17,457 | +18.1% |
| Other operating charges | 640/8 | €36,537 | €18,625 | -€17,912 | -49.0% |
| Gross operating margin | 9900 | €1,121,357 | €815,407 | -€305,951 | -27.3% |
| Operating profit (loss) | 9901 | €421,296 | €124,644 | -€296,652 | -70.4% |
| Financial income | 75/76B | €25,941 | €15,798 | -€10,143 | -39.1% |
| Recurring financial income | 75 | €25,941 | €15,798 | -€10,143 | -39.1% |
| Financial charges | 65/66B | €38,264 | €26,693 | -€11,572 | -30.2% |
| Recurring financial charges | 65 | €38,264 | €26,693 | -€11,572 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €408,973 | €113,749 | -€295,223 | -72.2% |
| Transfer from deferred taxes | 780 | €11,557 | €14,709 | +€3,152 | +27.3% |
| Income taxes | 67/77 | €118,602 | €45,897 | -€72,705 | -61.3% |
| Profit (loss) for the period | 9904 | €301,928 | €82,561 | -€219,367 | -72.7% |
| Transfer from tax-exempt reserves | 789 | €34,671 | €44,126 | +€9,455 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €336,599 | €126,688 | -€209,912 | -62.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.