VAN DIEST: 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 DIEST
Largest movements
- Tangible fixed assets +€58,147
up €58,147 (+1036.0%), from €5,613 to €63,760
of which Furniture and vehicles: +€53,993
- Receivables within one year +€13,498
up €13,498 (+2974.8%), from €454 to €13,952
- Cash +€4,517
new in 2024: €4,517
mainly Debts after one year (+€39,210) and Net result for the year (+€35,163)
- Deferred charges and accrued income +€1,788
new in 2024: €1,788
- Debts after one year +€39,210
up €39,210 (+52.3%), from €75,000 to €114,210
- Profit (loss) carried forward +€35,163
up €35,163 (+22.9%), from -€153,604 to -€118,441
- Other debts -€21,340
down €21,340 (-99.1%), from €21,530 to €190
- Current portion of long-term debt +€15,741
new in 2024: €15,741
- Trade debts +€6,586
new in 2024: €6,586
- Gross operating margin +€57,462
new in 2024: €57,462
- Depreciation +€11,637
up €11,637 (+1112.7%), from €1,046 to €12,683
- Other operating charges +€7,522
new in 2024: €7,522
- Financial charges +€1,991
up €1,991 (+28444.4%), from €7 to €1,998
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,067 | €84,018 | +€77,951 | +1284.9% |
| Fixed assets | 21/28 | €5,613 | €63,760 | +€58,147 | +1036.0% |
| Tangible fixed assets | 22/27 | €5,613 | €63,760 | +€58,147 | +1036.0% |
| Plant, machinery and equipment | 23 | €5,613 | €9,767 | +€4,154 | +74.0% |
| Furniture and vehicles | 24 | - | €53,993 | +€53,993 | |
| Current assets | 29/58 | €454 | €20,257 | +€19,803 | +4364.4% |
| Amounts receivable within one year | 40/41 | €454 | €13,952 | +€13,498 | +2974.8% |
| Trade receivables | 40 | €454 | €13,952 | +€13,498 | +2974.8% |
| Cash at bank and in hand | 54/58 | - | €4,517 | +€4,517 | |
| Deferred charges and accrued income | 490/1 | - | €1,788 | +€1,788 | |
| Total equity and liabilities | 10/49 | €6,067 | €84,018 | +€77,951 | +1284.9% |
| Equity | 10/15 | -€90,912 | -€55,749 | +€35,163 | +38.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €692 | €692 | = | 0.0% |
| Non-distributable reserves | 130/1 | €97 | €97 | = | 0.0% |
| Legal reserve | 130 | €97 | €97 | = | 0.0% |
| Distributable reserves | 133 | €595 | €595 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,604 | -€118,441 | +€35,163 | +22.9% |
| Amounts payable | 17/49 | €96,978 | €139,766 | +€42,788 | +44.1% |
| Amounts payable after more than one year | 17 | €75,000 | €114,210 | +€39,210 | +52.3% |
| Financial debts | 170/4 | €75,000 | €114,210 | +€39,210 | +52.3% |
| Amounts payable within one year | 42/48 | €21,978 | €25,556 | +€3,578 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | - | €15,741 | +€15,741 | |
| Trade debts | 44 | - | €6,586 | +€6,586 | |
| Suppliers | 440/4 | - | €6,586 | +€6,586 | |
| Taxes, remuneration and social security | 45 | €448 | €3,039 | +€2,591 | +578.3% |
| Taxes | 450/3 | €448 | €3,039 | +€2,591 | +578.3% |
| Other amounts payable | 47/48 | €21,530 | €190 | -€21,340 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,046 | €12,683 | +€11,637 | +1112.7% |
| Other operating charges | 640/8 | - | €7,522 | +€7,522 | |
| Gross operating margin | 9900 | - | €57,462 | +€57,462 | |
| Operating profit (loss) | 9901 | -€1,046 | €37,257 | +€38,303 | |
| Financial charges | 65/66B | €7 | €1,998 | +€1,991 | +28444.4% |
| Recurring financial charges | 65 | €7 | €1,998 | +€1,991 | +28444.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,053 | €35,259 | +€36,312 | |
| Income taxes | 67/77 | - | €96 | +€96 | |
| Profit (loss) for the period | 9904 | -€1,053 | €35,163 | +€36,216 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,053 | €35,163 | +€36,216 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.