Van Derton Management: 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 Derton Management
Largest movements
- Tangible fixed assets -€6,152
down €6,152 (-39.1%), from €15,749 to €9,597
- Cash -€5,581
down €5,581 (-97.2%), from €5,742 to €162
mainly Other debts (-€13,042) and Receivables within one year (-€4,702)
- Receivables within one year +€4,702
up €4,702 (+304%), from €1,548 to €6,250
- Deferred charges and accrued income +€2,011
up €2,011 (+313%), from €642 to €2,653
- Other debts -€13,042
down €13,042 (-11.0%), from €118,356 to €105,315
- Profit (loss) carried forward +€4,244
up €4,244 (+3.9%), from -€108,594 to -€104,350
- Trade debts +€2,351
up €2,351 (+97.0%), from €2,422 to €4,773
- Tax, wage and social debts +€1,428
up €1,428 (+32.8%), from €4,349 to €5,777
- Gross operating margin +€25,403
up €25,403, from -€13,322 to €12,081
- Depreciation +€2,844
up €2,844 (+86.0%), from €3,308 to €6,152
- Financial charges -€594
down €594 (-75.9%), from €783 to €189
- Other operating charges -€554
down €554 (-31.2%), from €1,772 to €1,218
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 | €23,681 | €18,662 | -€5,019 | -21.2% |
| Fixed assets | 21/28 | €15,749 | €9,597 | -€6,152 | -39.1% |
| Tangible fixed assets | 22/27 | €15,749 | €9,597 | -€6,152 | -39.1% |
| Furniture and vehicles | 24 | €15,749 | €9,597 | -€6,152 | -39.1% |
| Current assets | 29/58 | €7,932 | €9,065 | +€1,133 | +14.3% |
| Amounts receivable within one year | 40/41 | €1,548 | €6,250 | +€4,702 | +304% |
| Trade receivables | 40 | €1,548 | €6,250 | +€4,702 | +304% |
| Cash at bank and in hand | 54/58 | €5,742 | €162 | -€5,581 | -97.2% |
| Deferred charges and accrued income | 490/1 | €642 | €2,653 | +€2,011 | +313% |
| Total equity and liabilities | 10/49 | €23,681 | €18,662 | -€5,019 | -21.2% |
| Equity | 10/15 | -€101,447 | -€97,203 | +€4,244 | +4.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,147 | €5,147 | = | 0.0% |
| Distributable reserves | 133 | €5,147 | €5,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,594 | -€104,350 | +€4,244 | +3.9% |
| Amounts payable | 17/49 | €125,128 | €115,865 | -€9,263 | -7.4% |
| Amounts payable within one year | 42/48 | €125,128 | €115,865 | -€9,263 | -7.4% |
| Trade debts | 44 | €2,422 | €4,773 | +€2,351 | +97.0% |
| Suppliers | 440/4 | €2,422 | €4,773 | +€2,351 | +97.0% |
| Taxes, remuneration and social security | 45 | €4,349 | €5,777 | +€1,428 | +32.8% |
| Taxes | 450/3 | €4,349 | €5,777 | +€1,428 | +32.8% |
| Other amounts payable | 47/48 | €118,356 | €105,315 | -€13,042 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,308 | €6,152 | +€2,844 | +86.0% |
| Other operating charges | 640/8 | €1,772 | €1,218 | -€554 | -31.2% |
| Gross operating margin | 9900 | -€13,322 | €12,081 | +€25,403 | |
| Operating profit (loss) | 9901 | -€18,402 | €4,710 | +€23,112 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €783 | €189 | -€594 | -75.9% |
| Recurring financial charges | 65 | €783 | €189 | -€594 | -75.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,185 | €4,521 | +€23,707 | |
| Income taxes | 67/77 | €268 | €277 | +€9 | +3.4% |
| Profit (loss) for the period | 9904 | -€19,453 | €4,244 | +€23,697 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,453 | €4,244 | +€23,697 |
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 29 October 2026 via checked.be.