VAN DINGENEN & C°: 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 DINGENEN & C°
Largest movements
- Cash -€128,345
down €128,345 (-45.2%), from €283,848 to €155,503
mainly Receivables within one year (-€104,702) and Tax, wage and social debts (-€30,000)
- Receivables within one year +€104,702
up €104,702 (+45,721%), from €229 to €104,931
- Tax, wage and social debts -€30,000
no longer reported in 2025 (was €30,000)
- Profit (loss) carried forward +€8,564
up €8,564 (+2.8%), from -€310,526 to -€301,962
- Gross operating margin +€13,733
up €13,733, from -€4,747 to €8,986
- Turnover +€10,802
up €10,802 (+135%), from €7,988 to €18,790
- Purchases and services -€2,931
down €2,931 (-23.0%), from €12,735 to €9,804
- Financial income +€1,573
up €1,573 (+284%), from €553 to €2,126
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 | €312,124 | €288,828 | -€23,296 | -7.5% |
| Fixed assets | 21/28 | €26,673 | €26,015 | -€658 | -2.5% |
| Tangible fixed assets | 22/27 | €26,298 | €25,640 | -€658 | -2.5% |
| Land and buildings | 22 | €26,298 | €25,640 | -€658 | -2.5% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €285,451 | €262,813 | -€22,638 | -7.9% |
| Amounts receivable within one year | 40/41 | €229 | €104,931 | +€104,702 | +45,721% |
| Other amounts receivable | 41 | €229 | €104,931 | +€104,702 | +45,721% |
| Cash at bank and in hand | 54/58 | €283,848 | €155,503 | -€128,345 | -45.2% |
| Deferred charges and accrued income | 490/1 | €1,374 | €2,379 | +€1,005 | +73.1% |
| Total equity and liabilities | 10/49 | €312,124 | €288,828 | -€23,296 | -7.5% |
| Equity | 10/15 | €276,893 | €285,457 | +€8,564 | +3.1% |
| Reserves | 13 | €587,419 | €587,419 | = | 0.0% |
| Non-distributable reserves | 130/1 | €168,364 | €168,364 | = | 0.0% |
| Reserves not available under the articles | 1311 | €168,364 | €168,364 | = | 0.0% |
| Distributable reserves | 133 | €419,055 | €419,055 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€310,526 | -€301,962 | +€8,564 | +2.8% |
| Amounts payable | 17/49 | €35,231 | €3,371 | -€31,860 | -90.4% |
| Amounts payable within one year | 42/48 | €35,231 | €3,371 | -€31,860 | -90.4% |
| Trade debts | 44 | €2,034 | €2,485 | +€451 | +22.2% |
| Suppliers | 440/4 | €2,034 | €2,485 | +€451 | +22.2% |
| Advances received on contracts in progress | 46 | €2,311 | - | -€2,311 | |
| Taxes, remuneration and social security | 45 | €30,000 | - | -€30,000 | |
| Taxes | 450/3 | €30,000 | - | -€30,000 | |
| Other amounts payable | 47/48 | €886 | €886 | = | 0.0% |
| Turnover | 70 | €7,988 | €18,790 | +€10,802 | +135% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,735 | €9,804 | -€2,931 | -23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €657 | €658 | +€1 | +0.2% |
| Other operating charges | 640/8 | €1,613 | €1,664 | +€51 | +3.2% |
| Gross operating margin | 9900 | -€4,747 | €8,986 | +€13,733 | |
| Operating profit (loss) | 9901 | -€7,017 | €6,664 | +€13,681 | |
| Financial income | 75/76B | €553 | €2,126 | +€1,573 | +284% |
| Recurring financial income | 75 | €553 | €2,126 | +€1,573 | +284% |
| Financial charges | 65/66B | €66 | €66 | = | 0.0% |
| Recurring financial charges | 65 | €66 | €66 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,530 | €8,724 | +€15,254 | |
| Income taxes | 67/77 | €160 | €160 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€6,690 | €8,564 | +€15,254 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,690 | €8,564 | +€15,254 |
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.