van der Vinne: 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 Vinne
Largest movements
- Receivables within one year +€21,254
new in 2025: €21,254
- Deferred charges and accrued income -€5,394
down €5,394 (-77.7%), from €6,941 to €1,547
- Cash -€3,790
down €3,790 (-9.2%), from €41,216 to €37,426
mainly Receivables within one year (-€21,254) and Other debts (-€3,800)
- Tangible fixed assets -€932
down €932 (-54.9%), from €1,698 to €766
of which Furniture and vehicles: -€702
- Reserves +€15,000
up €15,000 (+42.9%), from €35,000 to €50,000
- Other debts -€3,800
no longer reported in 2025 (was €3,800)
- Tax, wage and social debts -€2,075
down €2,075 (-36.6%), from €5,675 to €3,600
- Trade debts +€1,047
new in 2025: €1,047
- Profit (loss) carried forward +€966
up €966 (+40.6%), from €2,381 to €3,347
- Gross operating margin -€26,991
down €26,991 (-51.4%), from €52,555 to €25,564
- Taxes -€5,540
down €5,540 (-55.0%), from €10,075 to €4,535
- Financial charges +€719
up €719 (+22.8%), from €3,151 to €3,870
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 | €49,856 | €60,994 | +€11,138 | +22.3% |
| Fixed assets | 21/28 | €1,698 | €766 | -€932 | -54.9% |
| Tangible fixed assets | 22/27 | €1,698 | €766 | -€932 | -54.9% |
| Plant, machinery and equipment | 23 | €996 | €766 | -€230 | -23.1% |
| Furniture and vehicles | 24 | €702 | - | -€702 | |
| Current assets | 29/58 | €48,157 | €60,228 | +€12,070 | +25.1% |
| Amounts receivable within one year | 40/41 | - | €21,254 | +€21,254 | |
| Other amounts receivable | 41 | - | €21,254 | +€21,254 | |
| Cash at bank and in hand | 54/58 | €41,216 | €37,426 | -€3,790 | -9.2% |
| Deferred charges and accrued income | 490/1 | €6,941 | €1,547 | -€5,394 | -77.7% |
| Total equity and liabilities | 10/49 | €49,856 | €60,994 | +€11,138 | +22.3% |
| Equity | 10/15 | €40,381 | €56,347 | +€15,966 | +39.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,000 | €50,000 | +€15,000 | +42.9% |
| Distributable reserves | 133 | €35,000 | €50,000 | +€15,000 | +42.9% |
| Profit (loss) carried forward | 14 | €2,381 | €3,347 | +€966 | +40.6% |
| Amounts payable | 17/49 | €9,475 | €4,647 | -€4,827 | -51.0% |
| Amounts payable within one year | 42/48 | €9,475 | €4,647 | -€4,827 | -51.0% |
| Trade debts | 44 | - | €1,047 | +€1,047 | |
| Suppliers | 440/4 | - | €1,047 | +€1,047 | |
| Taxes, remuneration and social security | 45 | €5,675 | €3,600 | -€2,075 | -36.6% |
| Taxes | 450/3 | €5,675 | €3,600 | -€2,075 | -36.6% |
| Other amounts payable | 47/48 | €3,800 | - | -€3,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €851 | €932 | +€80 | +9.4% |
| Other operating charges | 640/8 | €1,097 | €585 | -€511 | -46.6% |
| Gross operating margin | 9900 | €52,555 | €25,564 | -€26,991 | -51.4% |
| Operating profit (loss) | 9901 | €50,607 | €24,047 | -€26,560 | -52.5% |
| Financial income | 75/76B | - | €325 | +€325 | |
| Recurring financial income | 75 | - | €325 | +€325 | |
| Financial charges | 65/66B | €3,151 | €3,870 | +€719 | +22.8% |
| Recurring financial charges | 65 | €3,151 | €3,870 | +€719 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €47,456 | €20,501 | -€26,954 | -56.8% |
| Income taxes | 67/77 | €10,075 | €4,535 | -€5,540 | -55.0% |
| Profit (loss) for the period | 9904 | €37,381 | €15,966 | -€21,415 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,381 | €15,966 | -€21,415 | -57.3% |
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 15 October 2026 via checked.be.