VAN DEURSEN ELECTRONICS: 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 DEURSEN ELECTRONICS
Largest movements
- Receivables within one year +€192,278
up €192,278 (+2,721%), from €7,067 to €199,345
of which Other amounts receivable: +€198,400
- Cash +€147,945
up €147,945 (+58.8%), from €251,810 to €399,755
mainly Net result for the year (+€409,174) and Other debts (+€391,917)
- Other debts +€391,917
up €391,917 (+9,287%), from €4,220 to €396,137
- Reserves -€107,960
down €107,960 (-5.8%), from €1.8m to €1.7m
of which Distributable reserves: -€107,960
- Tax, wage and social debts +€42,115
up €42,115 (+973%), from €4,328 to €46,443
- Financial income +€350,006
up €350,006 (+70,001,196%), from €1 to €350,006
- Taxes +€40,413
up €40,413 (+156%), from €25,852 to €66,266
- Gross operating margin +€39,744
up €39,744 (+40.0%), from €99,330 to €139,073
- Depreciation +€2,431
up €2,431 (+25.4%), from €9,571 to €12,002
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 | €2,250,562 | €2,578,784 | +€328,222 | +14.6% |
| Fixed assets | 21/28 | €1,991,685 | €1,979,683 | -€12,002 | -0.6% |
| Tangible fixed assets | 22/27 | €50,075 | €38,073 | -€12,002 | -24.0% |
| Plant, machinery and equipment | 23 | €225 | €0 | -€225 | -100% |
| Furniture and vehicles | 24 | €49,849 | €38,073 | -€11,777 | -23.6% |
| Financial fixed assets | 28 | €1,941,610 | €1,941,610 | = | 0.0% |
| Current assets | 29/58 | €258,877 | €599,101 | +€340,224 | +131% |
| Amounts receivable within one year | 40/41 | €7,067 | €199,345 | +€192,278 | +2,721% |
| Trade receivables | 40 | €6,122 | €0 | -€6,122 | -100% |
| Other amounts receivable | 41 | €945 | €199,345 | +€198,400 | +20,985% |
| Cash at bank and in hand | 54/58 | €251,810 | €399,755 | +€147,945 | +58.8% |
| Total equity and liabilities | 10/49 | €2,250,562 | €2,578,784 | +€328,222 | +14.6% |
| Equity | 10/15 | €1,914,570 | €1,806,610 | -€107,960 | -5.6% |
| Contributions | 10/11 | €67,360 | €67,360 | = | 0.0% |
| Reserves | 13 | €1,847,210 | €1,739,250 | -€107,960 | -5.8% |
| Tax-exempt reserves | 132 | €77,680 | €77,680 | = | 0.0% |
| Distributable reserves | 133 | €1,769,530 | €1,661,571 | -€107,960 | -6.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €335,992 | €772,174 | +€436,182 | +130% |
| Amounts payable after more than one year | 17 | €324,385 | €324,518 | +€133 | 0.0% |
| Financial debts | 170/4 | €324,385 | €324,518 | +€133 | 0.0% |
| Amounts payable within one year | 42/48 | €11,607 | €447,655 | +€436,048 | +3,757% |
| Trade debts | 44 | €3,058 | €5,075 | +€2,016 | +65.9% |
| Suppliers | 440/4 | €3,058 | €5,075 | +€2,016 | +65.9% |
| Taxes, remuneration and social security | 45 | €4,328 | €46,443 | +€42,115 | +973% |
| Taxes | 450/3 | €4,328 | €46,443 | +€42,115 | +973% |
| Other amounts payable | 47/48 | €4,220 | €396,137 | +€391,917 | +9,287% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,571 | €12,002 | +€2,431 | +25.4% |
| Other operating charges | 640/8 | €1,710 | €1,542 | -€168 | -9.8% |
| Gross operating margin | 9900 | €99,330 | €139,073 | +€39,744 | +40.0% |
| Operating profit (loss) | 9901 | €88,048 | €125,529 | +€37,481 | +42.6% |
| Financial income | 75/76B | €1 | €350,006 | +€350,006 | +70,001,196% |
| Recurring financial income | 75 | €1 | €350,006 | +€350,006 | +70,001,196% |
| Financial charges | 65/66B | €84 | €96 | +€12 | +14.4% |
| Recurring financial charges | 65 | €84 | €96 | +€12 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €87,965 | €475,440 | +€387,475 | +440% |
| Income taxes | 67/77 | €25,852 | €66,266 | +€40,413 | +156% |
| Profit (loss) for the period | 9904 | €62,112 | €409,174 | +€347,062 | +559% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €62,112 | €409,174 | +€347,062 | +559% |
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.